Bill Text: TX SB1598 | 2013-2014 | 83rd Legislature | Engrossed
Bill Title: Relating to the authority of the chief appraiser of an appraisal district or a representative of the chief appraiser to photograph the premises of a business, trade, or profession for ad valorem tax appraisal purposes.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Engrossed - Dead) 2013-05-06 - Referred to Ways & Means [SB1598 Detail]
Download: Texas-2013-SB1598-Engrossed.html
By: Zaffirini | S.B. No. 1598 |
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relating to the authority of the chief appraiser of an appraisal | ||
district or a representative of the chief appraiser to photograph | ||
the premises of a business, trade, or profession for ad valorem tax | ||
appraisal purposes. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Subsection (a), Section 22.07, Tax Code, is | ||
amended to read as follows: | ||
(a) The chief appraiser or the chief appraiser's [ |
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authorized representative may enter the premises of a business, | ||
trade, or profession and inspect the property to determine the | ||
existence and market value of tangible personal property used for | ||
the production of income and having a taxable situs in the district. | ||
The chief appraiser or the chief appraiser's authorized | ||
representative may not photograph the premises of the business, | ||
trade, or profession during the inspection unless the chief | ||
appraiser or authorized representative provides a written notice of | ||
intent to photograph the premises to the owner or a person with | ||
custody and control of the business, trade, or profession not | ||
earlier than 30 days or later than 24 hours before the inspection. | ||
SECTION 2. This Act takes effect September 1, 2013. |