Bill Text: TX HB1830 | 2013-2014 | 83rd Legislature | Introduced

Texas House Bill 1830 (Prior Session Legislation)

Introduced

Bill Title: Relating to a pilot program authorizing the chief appraiser of certain appraisal districts to compel certain property owners who file a protest with the appraisal review board to disclose certain information related to the property.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2013-04-29 - Withdrawn from schedule [HB1830 Detail]

Download: Texas-2013-HB1830-Introduced.html

	83R6634 CJC-F

	By: N. Gonzalez of El Paso	H.B. No. 1830



	A BILL TO BE ENTITLED
	AN ACT
	relating to a pilot program authorizing the chief appraiser of
	certain appraisal districts to compel certain property owners who
	file a protest with the appraisal review board to disclose certain
	information related to the property.
	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
	SECTION 1. Subchapter C, Chapter 41, Tax Code, is amended by
	adding Section 41.462 to read as follows:
	Sec. 41.462. PILOT PROGRAM: REQUIRED DISCLOSURE OF CERTAIN
	PROPERTY INFORMATION IN EL PASO COUNTY. (a) This section applies
	only to a protest filed by a property owner under this chapter that
	relates to property:
	(1) with an appraised or market value, whichever is
	greater, of at least $1 million as determined by the appraisal
	district; and
	(2) that is used in a manner consistent with
	commercial or industrial use.
	(b) Not later than the 30th day before the date of a hearing
	on a protest, the chief appraiser may file a request with the
	appraisal review board to compel the property owner to disclose to
	the chief appraiser information relating to the sales price, rate
	of occupancy, lease or rental income, or production capacity and
	income of the property that is the subject of the protest.
	(c) The appraisal review board shall order the property
	owner to disclose the requested information to the chief appraiser
	on receipt of a confidentiality agreement signed by the chief
	appraiser that states that the information disclosed by the
	property owner:
	(1) will not be disclosed to any person other than an
	employee of the appraisal district; and
	(2) will be used only to establish the value of the
	property that is the subject of the protest.
	(d) A property owner who does not comply with an order to
	disclose information issued under Subsection (c) forfeits the
	property owner's right to continue the protest under this chapter.
	(e) The pilot program shall be implemented in El Paso County
	for a two-year period beginning with the ad valorem tax year that
	begins January 1, 2014.
	(f) This section expires January 1, 2016.
	SECTION 2. Section 41.462, Tax Code, as added by this Act,
	applies only to a protest to an appraisal review board filed by a
	property owner on or after January 1, 2014.
	SECTION 3. This Act takes effect January 1, 2014.