88R8168 TJB-F
By: Button H.B. No. 5055
A BILL TO BE ENTITLED
AN ACT
relating to the deadline for an appraisal review board to deliver
written notice of a hearing to determine whether good cause exists
for the issuance of a subpoena.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 41.61(c), Tax Code, is amended to read as
follows:
(c) An appraisal review board may not issue a subpoena under
this section unless the board holds a hearing at which the board
determines that good cause exists for the issuance of the subpoena.
The appraisal review board before which a good cause hearing is
scheduled shall deliver written notice to the party being
subpoenaed and parties to the protest of the date, time, and place
of the hearing. The board shall deliver the notice not later than
the fifth business [5th] day before the date of the good cause
hearing. The party being subpoenaed must have an opportunity to be
heard at the good cause hearing.
SECTION 2. The change in law made by this Act applies only
to a subpoena issued on or after the effective date of this Act. A
subpoena issued before the effective date of this Act is governed by
the law in effect on the date the subpoena was issued, and the
former law is continued in effect for that purpose.
SECTION 3. This Act takes effect September 1, 2023.