Bill Text: TX HB3445 | 2013-2014 | 83rd Legislature | Comm Sub
Bill Title: Relating to the date by which an appraisal review board must hear a property tax protest, petition, or motion.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2013-05-07 - Comm. report sent to Local & Consent Calendar [HB3445 Detail]
Download: Texas-2013-HB3445-Comm_Sub.html
83R23348 DDT-F | |||
By: Otto | H.B. No. 3445 | ||
Substitute the following for H.B. No. 3445: | |||
By: Hilderbran | C.S.H.B. No. 3445 |
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relating to the date by which an appraisal review board must hear a | ||
property tax protest, petition, or motion. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Section 41.01, Tax Code, is amended by adding | ||
Subsection (c) to read as follows: | ||
(c) If a hearing is necessary to take action or make a | ||
determination under Subsection (a), the board must hold the hearing | ||
on or before the 275th day after the date the protest, petition, or | ||
motion is filed unless the chief appraiser and the property owner or | ||
the property owner's agent agree to extend the deadline. If the | ||
chief appraiser and the property owner or the property owner's | ||
agent agree to extend the deadline, neither party is subject to the | ||
imposition of any penalty or legal consequence as a result of that | ||
agreement. If the board fails to hold the hearing by the required | ||
date, the protest, petition, or motion is considered granted. | ||
SECTION 2. (a) Except as provided by Subsection (b) of this | ||
section, this Act applies only to a protest, petition, or motion | ||
filed with an appraisal review board on or after the effective date | ||
of this Act. | ||
(b) This Act applies to a protest, petition, or motion filed | ||
with an appraisal review board before the effective date of this Act | ||
if the board has not held a hearing on the protest, petition, or | ||
motion as of the effective date of this Act. | ||
(c) For purposes of the application of Section 41.01(c), Tax | ||
Code, as added by this Act, a protest, petition, or motion described | ||
by Subsection (b) of this section is considered to have been filed | ||
on the effective date of this Act. | ||
SECTION 3. This Act takes effect September 1, 2013. |