Bill Text: TX SB2410 | 2023-2024 | 88th Legislature | Introduced
Bill Title: Relating to notice by an appraisal review board that a protest has been dismissed because of failure by the property owner or the owner's designated agent to appear at the hearing on the protest.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2023-03-23 - Referred to Local Government [SB2410 Detail]
Download: Texas-2023-SB2410-Introduced.html
88R8173 TJB-F | ||
By: Hancock | S.B. No. 2410 |
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relating to notice by an appraisal review board that a protest has | ||
been dismissed because of failure by the property owner or the | ||
owner's designated agent to appear at the hearing on the protest. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Section 41.45, Tax Code, is amended by adding | ||
Subsection (e-3) to read as follows: | ||
(e-3) This subsection applies only to a protest dismissed by | ||
an appraisal review board because the property owner or the owner's | ||
designated agent did not appear at the hearing on the protest. The | ||
appraisal review board shall deliver written notice of the board's | ||
dismissal to the property owner or the agent who failed to appear | ||
not later than the 30th day after the date the hearing on the | ||
protest was scheduled to be held. | ||
SECTION 2. The change in law made by this Act applies only | ||
to a protest under Chapter 41, Tax Code, for which a notice of | ||
protest is filed by a property owner on or after the effective date | ||
of this Act. A protest under Chapter 41, Tax Code, for which a | ||
notice of protest is filed by a property owner before the effective | ||
date of this Act is governed by the law in effect on the date the | ||
notice of protest was filed, and the former law is continued in | ||
effect for that purpose. | ||
SECTION 3. This Act takes effect September 1, 2023. |