Bill Text: TX HB2043 | 2017-2018 | 85th Legislature | Introduced


Bill Title: Relating to the qualifications required for an appraisal district employee in order to testify as to the value of appraised value of real property in certain ad valorem tax appeals.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2017-05-10 - Placed on General State Calendar [HB2043 Detail]

Download: Texas-2017-HB2043-Introduced.html
 
 
  By: Springer H.B. No. 2043
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the qualifications required for an appraisal district
  employee in order to testify as to the value of appraised value of
  real property in certain ad valorem tax appeals.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 42.23 (i), Tax Code, as effective
  January 1, 2020, is amended to read as follows:
         (i)  If an appraisal district employee testifies as to the
  value of real property in an appeal under Section 42.25 or 42.26 for
  which the appraised or market value, as applicable, of the property
  as determined by the order of the appraisal review board is less
  than $1 million, the court may give preference to an employee who is
  a person authorized to perform an appraisal of real estate under
  Section 1103.201, Occupations Code.
         SECTION 1.  Section 42.23, Tax Code, is amended by
  adding
  Subsection (j) to read as follows:
         (j)  An appraisal district employee may not testify as to the
  value of real property in an appeal under Section 42.25 or 42.26 if
  the appraised or market value, as applicable, of the property as
  determined by the order of the appraisal review board is $1 million
  or more unless the person is authorized to perform as appraisal of
  real estate under Section 1103.201, Occupations Code.
         SECTION 3.  Notwithstanding Section 14(b), Chapter 481,
  (S.B. 1760), Acts of the 84th Legislature, Regular Session, 2015,
  Section 42.23 (i), Tax Code, as added by that Act and amended by
  this Act, takes effect September 1, 2017.
         SECTION 4.  This Act takes effect September 1, 2017.
feedback