By: LaMantia, West S.B. No. 2005
A BILL TO BE ENTITLED
AN ACT
relating to the form of an appraisal review board order determining
a protest.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 5.07, Tax Code, is amended by adding
Subsection (k) to read as follows:
(k) The comptroller shall prescribe the form that an
appraisal review board shall use to make a determination required
to be made by written order under this title. The form must require
an appraisal review board to include for the property subject to the
order the property owner's name, the property's identification
number, the property's legal description and physical address, and
any other information the comptroller determines necessary. The
comptroller shall post the form on the comptroller's Internet
website.
SECTION 2. Section 25.25, Tax Code, is amended by adding
Subsection (q) to read as follows:
(q) An appraisal review board shall issue a written order
under this section using the form prescribed by the comptroller
under Section 5.07(k).
SECTION 3. Section 41.07(a), Tax Code, is amended to read as
follows:
(a) The appraisal review board shall determine each
challenge and make its decision by written order using the form
prescribed by the comptroller under Section 5.07(k).
SECTION 4. Section 41.47(a), Tax Code, is amended to read as
follows:
(a) The appraisal review board hearing a protest shall
determine the protest and make its decision by written order using
the form prescribed by the comptroller under Section 5.07(k).
SECTION 5. The comptroller of public accounts shall
prescribe and post on the comptroller's Internet website the form
required by Section 5.07(k), Tax Code, as added by this Act, not
later than the effective date of this Act.
SECTION 6. The changes in law made by this Act apply only to
an appraisal review board order issued on or after the effective
date of this Act. An appraisal review board order issued before the
effective date of this Act is governed by the law in effect on the
date the order was issued, and the former law is continued in effect
for that purpose.
SECTION 7. This Act takes effect January 1, 2024.