| 1 | 1 | | By: LaMantia, West S.B. No. 2005 |
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| 2 | 2 | | |
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| 3 | 3 | | |
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| 4 | 4 | | A BILL TO BE ENTITLED |
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| 5 | 5 | | AN ACT |
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| 6 | 6 | | relating to the form of an appraisal review board order determining |
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| 7 | 7 | | a protest. |
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| 8 | 8 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 9 | 9 | | SECTION 1. Section 5.07, Tax Code, is amended by adding |
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| 10 | 10 | | Subsection (k) to read as follows: |
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| 11 | 11 | | (k) The comptroller shall prescribe the form that an |
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| 12 | 12 | | appraisal review board shall use to make a determination required |
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| 13 | 13 | | to be made by written order under this title. The form must require |
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| 14 | 14 | | an appraisal review board to include for the property subject to the |
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| 15 | 15 | | order the property owner's name, the property's identification |
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| 16 | 16 | | number, the property's legal description and physical address, and |
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| 17 | 17 | | any other information the comptroller determines necessary. The |
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| 18 | 18 | | comptroller shall post the form on the comptroller's Internet |
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| 19 | 19 | | website. |
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| 20 | 20 | | SECTION 2. Section 25.25, Tax Code, is amended by adding |
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| 21 | 21 | | Subsection (q) to read as follows: |
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| 22 | 22 | | (q) An appraisal review board shall issue a written order |
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| 23 | 23 | | under this section using the form prescribed by the comptroller |
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| 24 | 24 | | under Section 5.07(k). |
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| 25 | 25 | | SECTION 3. Section 41.07(a), Tax Code, is amended to read as |
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| 26 | 26 | | follows: |
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| 27 | 27 | | (a) The appraisal review board shall determine each |
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| 28 | 28 | | challenge and make its decision by written order using the form |
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| 29 | 29 | | prescribed by the comptroller under Section 5.07(k). |
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| 30 | 30 | | SECTION 4. Section 41.47(a), Tax Code, is amended to read as |
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| 31 | 31 | | follows: |
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| 32 | 32 | | (a) The appraisal review board hearing a protest shall |
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| 33 | 33 | | determine the protest and make its decision by written order using |
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| 34 | 34 | | the form prescribed by the comptroller under Section 5.07(k). |
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| 35 | 35 | | SECTION 5. The comptroller of public accounts shall |
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| 36 | 36 | | prescribe and post on the comptroller's Internet website the form |
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| 37 | 37 | | required by Section 5.07(k), Tax Code, as added by this Act, not |
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| 38 | 38 | | later than the effective date of this Act. |
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| 39 | 39 | | SECTION 6. The changes in law made by this Act apply only to |
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| 40 | 40 | | an appraisal review board order issued on or after the effective |
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| 41 | 41 | | date of this Act. An appraisal review board order issued before the |
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| 42 | 42 | | effective date of this Act is governed by the law in effect on the |
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| 43 | 43 | | date the order was issued, and the former law is continued in effect |
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| 44 | 44 | | for that purpose. |
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| 45 | 45 | | SECTION 7. This Act takes effect January 1, 2024. |
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