Texas 2009 - 81st Regular

Texas House Bill HB986 Compare Versions

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1	1	H.B. No. 986
2	2
3	3
4	4	AN ACT
5	5	relating to the appeal of ad valorem tax determinations.
6	6	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
7	7	SECTION 1. Section 42.21(a), Tax Code, is amended to read as
8	8	follows:
9	9	(a) A party who appeals as provided by this chapter must
10	10	file a petition for review with the district court within 60 [45]
11	11	days after the party received notice that a final order has been
12	12	entered from which an appeal may be had or at any time after the
13	13	hearing but before the 60-day deadline. Failure to timely file a
14	14	petition bars any appeal under this chapter.
15	15	SECTION 2. Section 42.43, Tax Code, is amended by amending
16	16	Subsection (c) and adding Subsections (b-1), (e), (f), (g), (h),
17	17	and (i) to read as follows:
18	18	(b-1) A taxing unit may not send a refund made under this
19	19	section before the earlier of:
20	20	(1) the 21st day after the final determination of the
21	21	appeal; or
22	22	(2) the date the property owner files the form
23	23	prescribed by Subsection (i) with the taxing unit.
24	24	(c) Notwithstanding Subsection (b), if a taxing unit does
25	25	not make a refund, including interest, required by this section
26	26	before the 60th day after the date the chief appraiser certifies a
27	27	correction to the appraisal roll under Section 42.41, the taxing
28	28	unit shall include with the refund interest on the amount refunded
29	29	at an annual rate of 12 percent, calculated from the delinquency
30	30	date for the taxes until the date the refund is made. A refund is
31	31	not considered made under this section until sent to the proper
32	32	person as provided by this section.
33	33	(e) Except as provided by Subsection (f) or (g), a taxing
34	34	unit shall send a refund made under this section to the property
35	35	owner.
36	36	(f) The final judgment in an appeal under this chapter may
37	37	designate to whom and where a refund is to be sent.
38	38	(g) If a form prescribed by the comptroller under Subsection
39	39	(i) is filed with a taxing unit before the 21st day after the final
40	40	determination of an appeal that requires a refund be made, the
41	41	taxing unit shall send the refund to the person and address
42	42	designated on the form.
43	43	(h) A form filed with a taxing unit under Subsection (g)
44	44	remains in effect for all subsequent refunds required by this
45	45	section until revoked in a written revocation filed with the taxing
46	46	unit by the property owner.
47	47	(i) The comptroller shall prescribe the form necessary to
48	48	allow a property owner to designate the person to whom a refund must
49	49	be sent. The comptroller shall include on the form a space for the
50	50	property owner to designate to whom and where the refund must be
51	51	sent and provide options to mail the refund to:
52	52	(1) the property owner;
53	53	(2) the business office of the property owner's
54	54	attorney of record in the appeal; or
55	55	(3) any other individual and address designated by the
56	56	property owner.
57	57	SECTION 3. The changes in law made by this Act are
58	58	procedural changes to existing law and are applicable to any
59	59	appeals or refunds pending as of the effective date of this bill.
60	60	SECTION 4. The changes in law made by this Act apply only to
61	61	a refund of ad valorem taxes required by Section 42.43 on or after
62	62	the effective date of this Act. A refund required under that
63	63	section before the effective date of this Act is governed by the law
64	64	in effect when the refund was required, and the former law is
65	65	continued in effect for that purpose.
66	66	SECTION 5. This Act takes effect immediately if it receives
67	67	a vote of two-thirds of all the members elected to each house, as
68	68	provided by Section 39, Article III, Texas Constitution. If this
69	69	Act does not receive the vote necessary for immediate effect, this
70	70	Act takes effect September 1, 2009.
71	71	______________________________ ______________________________
72	72	President of the Senate Speaker of the House
73	73	I certify that H.B. No. 986 was passed by the House on April
74	74	22, 2009, by the following vote: Yeas 148, Nays 1, 1 present, not
75	75	voting; and that the House concurred in Senate amendments to H.B.
76	76	No. 986 on May 29, 2009, by the following vote: Yeas 140, Nays 0, 2
77	77	present, not voting.
78	78	______________________________
79	79	Chief Clerk of the House
80	80	I certify that H.B. No. 986 was passed by the Senate, with
81	81	amendments, on May 26, 2009, by the following vote: Yeas 31, Nays
82	82	0.
83	83	______________________________
84	84	Secretary of the Senate
85	85	APPROVED: __________________
86	86	Date
87	87	__________________
88	88	Governor