Bill Text: TX HB5055 | 2023-2024 | 88th Legislature | Introduced
Bill Title: Relating to the deadline for an appraisal review board to deliver written notice of a hearing to determine whether good cause exists for the issuance of a subpoena.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2023-03-23 - Referred to Ways & Means [HB5055 Detail]
Download: Texas-2023-HB5055-Introduced.html
88R8168 TJB-F | ||
By: Button | H.B. No. 5055 |
|
||
|
||
relating to the deadline for an appraisal review board to deliver | ||
written notice of a hearing to determine whether good cause exists | ||
for the issuance of a subpoena. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Section 41.61(c), Tax Code, is amended to read as | ||
follows: | ||
(c) An appraisal review board may not issue a subpoena under | ||
this section unless the board holds a hearing at which the board | ||
determines that good cause exists for the issuance of the subpoena. | ||
The appraisal review board before which a good cause hearing is | ||
scheduled shall deliver written notice to the party being | ||
subpoenaed and parties to the protest of the date, time, and place | ||
of the hearing. The board shall deliver the notice not later than | ||
the fifth business [ |
||
hearing. The party being subpoenaed must have an opportunity to be | ||
heard at the good cause hearing. | ||
SECTION 2. The change in law made by this Act applies only | ||
to a subpoena issued on or after the effective date of this Act. A | ||
subpoena issued before the effective date of this Act is governed by | ||
the law in effect on the date the subpoena was issued, and the | ||
former law is continued in effect for that purpose. | ||
SECTION 3. This Act takes effect September 1, 2023. |