Bill Text: TX SB2005 | 2023-2024 | 88th Legislature | Engrossed
Bill Title: Relating to the form of an appraisal review board order determining a protest.
Sponsorship: Partisan Bill (Democrat 2)
Status: (Engrossed - Dead) 2023-05-04 - Referred to Ways & Means [SB2005 Detail]
Download: Texas-2023-SB2005-Engrossed.html
| By: LaMantia, West | S.B. No. 2005 | |
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| 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. | ||
