Bill Text: TX HB3918 | 2017-2018 | 85th Legislature | Introduced
Bill Title: Relating to the burden of proof for trial de novos in certain ad valorem tax appeals
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2017-04-03 - Referred to Ways & Means [HB3918 Detail]
Download: Texas-2017-HB3918-Introduced.html
By: Burrows | H.B. No. 3918 |
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relating to the burden of proof for trial de novos in certain ad | ||
valorem tax appeals | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Section 42.23(a), Tax Code, is amended to read as | ||
follows: | ||
(a) Review is by trial de novo. [ |
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the burden of establishing the value of the property by a | ||
preponderance of the evidence presented at the hearing. If the | ||
appraisal district fails to meet that standard, the protest shall | ||
be determined in favor of the property owner. | ||
SECTION 2. This Act takes effect immediately if it receives | ||
a vote of two-thirds of all the members elected to each house, as | ||
provided by Section 39, Article III, Texas Constitution. If this | ||
Act does not receive the vote necessary for immediate effect, this | ||
Act takes effect September 1, 2017. |