Office of House Bill AnalysisH.B. 2412
By: Ritter
Ways & Means


Currently, no property tax is levied at the state level; however, the laws
governing the operation and administration of such a tax is made at the
state level to ensure consistency and uniformity.  House Bill 2412 deletes
the requirement  that the technical advisory committee meet at least twice
a year and allows the comptroller of public accounts to certify
supplemental records for rolling stock as soon as practicable upon
receiving supplemental information from the chief appraiser of a county. 


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. 


House Bill 2412 amends the Tax Code to remove the provision that required
the technical advisory committee to meet at least semi-annually.  The bill
requires the chief appraiser of a county to certify corrected records to
the comptroller of public accounts (comptroller) immediately upon
discovering that the certification of the appraised value of the rolling
stock to the comptroller was incomplete or incorrect. As soon as
practicable, the bill requires the comptroller to certify to the county
assessor-collector for each affected county information relating to the
certification of apportioned  amount of the market value of each owner's
rolling stock and the name and address of each owner.  

The bill provides that a property owner or the owner's designated agent
(agent) is entitled to inspect and copy  the appraisal records from the
chief appraiser relating to the property owner. In addition, the bill
provides that a property owner or the agent is entitled to inspect and copy
all appraisal information from a private appraisal firm.  The bill sets
forth provisions relating to the duties and responsibilities of the
appraisal firm in making the information available for inspection and
copying. The bill provides that if a property owner or agent states in a
legal document under oath that the appraisal firm has not allowed for
inspection and copying of the information, the appraisal review board is
prohibited from holding a hearing and from approving the appraisal records
until the appraisal firm has complied with these provisions. 

The bill requires each appraisal district in which a participating taxing
unit has designated a reinvestment zone or has executed a tax abatement
agreement to deliver to the comptroller before July1 rather than April 1 of
the year following the year in which the zone is designated or the
agreement is executed a report providing a copy of each tax abatement
agreement to which a taxing  unit that participates in the appraisal
district is a party.   


September 1, 2001.