Texas 2009 - 81st Regular

Texas House Bill HB1202 Compare Versions

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1	1	81R4557 JE-D
2	2	By: Rose H.B. No. 1202
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to forfeiture of remedy for nonpayment of ad valorem
8	8	taxes.
9	9	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
10	10	SECTION 1. Section 42.08, Tax Code, is amended by amending
11	11	Subsection (d) and adding Subsections (e) and (f) to read as
12	12	follows:
13	13	(d) After filing an oath of inability to pay the taxes at
14	14	issue, a party may be excused from the requirement of prepayment of
15	15	tax as a prerequisite to appeal if the court, after notice and
16	16	hearing, finds that such prepayment would constitute an
17	17	unreasonable restraint on the party's right of access to the
18	18	courts. On the motion of a party and after the movant's compliance
19	19	with Subsection (e), the court shall hold a hearing to review and
20	20	determine compliance with this section, and the reviewing court may
21	21	set such terms and conditions on any grant of relief as may be
22	22	reasonably required by the circumstances. If the court determines
23	23	that the property owner has not substantially complied with this
24	24	section, the court shall dismiss the pending action. If the court
25	25	determines that the property owner has substantially but not fully
26	26	complied with this section, the court shall dismiss the pending
27	27	action unless the property owner fully complies with the court's
28	28	determination within 30 days of the determination.
29	29	(e) Not later than the 45th day before the date of a hearing
30	30	to review and determine compliance with this section, the movant
31	31	must mail notice of the hearing by certified mail, return receipt
32	32	requested, to the collector for each taxing unit that imposes taxes
33	33	on the property.
34	34	(f) Regardless of whether the collector for the taxing unit
35	35	receives a notice under Subsection (e), a taxing unit that imposes
36	36	taxes on the property may intervene in an appeal under this chapter
37	37	and participate in the proceedings for the limited purpose of
38	38	determining whether the property owner has complied with this
39	39	section. The taxing unit is entitled to process for witnesses and
40	40	evidence and to be heard by the court.
41	41	SECTION 2. (a) Except as provided by Subsection (b) of this
42	42	section:
43	43	(1) the change in law made by this Act applies only to
44	44	an appeal under Chapter 42, Tax Code, that is filed on or after the
45	45	effective date of this Act; and
46	46	(2) an appeal under Chapter 42, Tax Code, that was
47	47	filed before the effective date of this Act is governed by the law
48	48	in effect on the date the appeal was filed, and the former law is
49	49	continued in effect for that purpose.
50	50	(b) Section 42.08(f), Tax Code, as added by this Act,
51	51	applies to an appeal under Chapter 42, Tax Code, that is:
52	52	(1) filed on or after the effective date of this Act;
53	53	or
54	54	(2) pending on the effective date of this Act.
55	55	SECTION 3. This Act takes effect immediately if it receives
56	56	a vote of two-thirds of all the members elected to each house, as
57	57	provided by Section 39, Article III, Texas Constitution. If this
58	58	Act does not receive the vote necessary for immediate effect, this
59	59	Act takes effect September 1, 2009.