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A BILL TO BE ENTITLED
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AN ACT
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relating to notice by an appraisal district to an owner of the |
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surface estate of real property of the owner's right to file a |
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report of decreased value. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 22.03, Tax Code, is amended by adding |
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Subsection (e) to read as follows: |
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(e) Not later than February 1 of each tax year, the chief |
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appraiser shall send notice to each owner of the surface estate of |
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real property from which the mineral estate has been severed of the |
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owner's right to file a report as provided by Subsection (a). The |
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notice must include a copy of the report of decreased value form |
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prescribed or approved by the comptroller and instructions on how |
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to complete and submit the form. |
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SECTION 2. The change in law made by this Act applies only |
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to an ad valorem tax year that begins on or after the effective date |
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of this Act. |
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SECTION 3. This Act takes effect January 1, 2022. |