Office of House Bill AnalysisC.S.H.B. 2412
By: Ritter
Ways & Means
Committee Report (Substituted)


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.  C.S.H.B. 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 after
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. 


C.S.H.B.  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 who discovers that the chief
appraiser's certification to the comptroller of public accounts
(comptroller) of the amount of the market value of rolling stock allocated
to this state was incomplete or incorrect to immediately certify the
correct amount of that market value to the comptroller. 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 each county's apportioned  amount of the market value of
each owner's rolling stock and the name and business address of each owner.

The bill provides that a property owner or the owner's designated agent
(agent) whose property is appraised by a private appraisal firm under a
contract for appraisal services with an appraisal district is entitled to
inspect and copy all information the  firm considered in appraising the
property, including information regarding the method used to determine the
value of the property, all calculations and personal notes, correspondence,
working papers, and records of any thought processes used in appraising the
property.  The bill sets forth provisions relating to the duties and
responsibilities of an appraisal firm in making the information available
for inspection and copying. The bill provides that if a property owner or
agent states under oath in a document filed with an appraisal review board
that the applicable appraisal entity has not complied with a request for
inspection, the appraisal review board is prohibited from conducting a
hearing on the merits of a claim and from approving the appraisal records
relating to that property until the board determines in a hearing that the
appraisal entity has made the information available for inspection and
copying or that the owner or agent has withdrawn the motion or protest that
initiated the proceeding. 

The bill requires the chief appraiser of each appraisal district that
appraises property for a  taxing unit that has designated a reinvestment
zone or has executed a tax abatement agreement to deliver to the
comptroller before July 1, 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.


C.S.H.B. 2412 differs from the original bill by conforming to the Texas
Legislative Council style and format.