HBA-RBT H.B. 3617 76(R)    BILL ANALYSIS


Office of House Bill AnalysisH.B. 3617
By: Hilbert
Ways & Means
4/1/1999
Introduced



BACKGROUND AND PURPOSE 

H.B. 3617 prohibits the chief appraiser from submitting the appraisal
records to the appraisal review board until the chief appraiser has
determined an appraised value for and included in the records all property
included on the appraisal roll in the preceding year, unless the property
no longer exists or is not subject to taxation in the appraisal district,
and all new property.  This bill authorizes a property owner to bring suit
against the chief appraiser and the appraisal district by filing a petition
or application in district court to compel the chief appraiser to comply
with the requirements of this section.  This bill requires the district
court to order compliance and award court costs and reasonable attorney
fees to the property owner if the court determines that the chief appraiser
has not complied with this section. 

RULEMAKING AUTHORITY

It is the opinion of the Office of House Bill Analysis that this bill does
not expressly delegate any additional rulemaking authority to a state
officer, department, agency, or institution. 

SECTION BY SECTION ANALYSIS

SECTION 1.  Amends Section 25.22, Tax Code, to prohibit the chief appraiser
from submitting the appraisal records to the appraisal review board until
the chief appraiser has determined an appraised value for and included in
the records all property included on the appraisal roll in the preceding
year unless the property no longer exists or is not subject to taxation in
the appraisal district and all new property.  Requires, rather than
authorizes, the chief appraiser to require that the appraiser's employees
attach an affidavit on submission of records.  Authorizes a property owner
to bring suit against the chief appraiser and the appraisal district by
filing a petition or application in district court to compel the chief
appraiser to comply with the requirements of this section.  Requires the
district court to order compliance and award court costs and reasonable
attorney fees to the property owner if the court determines that the chief
appraiser has not complied with this section. 

SECTION 2.  Emergency clause.
  Effective date: upon passage.