Bill Text: TX SB1906 | 2017-2018 | 85th Legislature | Engrossed
Bill Title: Relating to the matters that a taxing unit is entitled to challenge before an appraisal review board.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Engrossed - Dead) 2017-05-09 - Referred to Ways & Means [SB1906 Detail]
Download: Texas-2017-SB1906-Engrossed.html
By: Bettencourt | S.B. No. 1906 |
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relating to the matters that a taxing unit is entitled to challenge | ||
before an appraisal review board. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Section 41.03(a), Tax Code, is amended to read as | ||
follows: | ||
(a) A taxing unit is entitled to challenge before the | ||
appraisal review board: | ||
(1) [ |
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records; | ||
(2) [ |
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exemption; | ||
(3) [ |
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appraisal as provided by Subchapter C, D, E, or H, Chapter 23; or | ||
(4) [ |
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in which a particular property is taxable. | ||
SECTION 2. The change in law made by this Act applies only | ||
to a challenge under Chapter 41, Tax Code, for which a challenge | ||
petition is filed on or after the effective date of this Act. A | ||
challenge under Chapter 41, Tax Code, for which a challenge | ||
petition was filed before the effective date of this Act is governed | ||
by the law in effect on the date the challenge petition was filed, | ||
and the former law is continued in effect for that purpose. | ||
SECTION 3. 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. |