Texas 2009 - 81st Regular

Texas Senate Bill SB1359 Compare Versions

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1	1	S.B. No. 1359
2	2
3	3
4	4	AN ACT
5	5	relating to forfeiture of remedy for nonpayment of ad valorem
6	6	taxes.
7	7	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
8	8	SECTION 1. Section 42.08, Tax Code, is amended by amending
9	9	Subsection (d) and adding Subsections (e) and (f) to read as
10	10	follows:
11	11	(d) After filing an oath of inability to pay the taxes at
12	12	issue, a party may be excused from the requirement of prepayment of
13	13	tax as a prerequisite to appeal if the court, after notice and
14	14	hearing, finds that such prepayment would constitute an
15	15	unreasonable restraint on the party's right of access to the
16	16	courts. On the motion of a party and after the movant's compliance
17	17	with Subsection (e), the court shall hold a hearing to review and
18	18	determine compliance with this section, and the reviewing court may
19	19	set such terms and conditions on any grant of relief as may be
20	20	reasonably required by the circumstances. If the court determines
21	21	that the property owner has not substantially complied with this
22	22	section, the court shall dismiss the pending action. If the court
23	23	determines that the property owner has substantially but not fully
24	24	complied with this section, the court shall dismiss the pending
25	25	action unless the property owner fully complies with the court's
26	26	determination within 30 days of the determination.
27	27	(e) Not later than the 45th day before the date of a hearing
28	28	to review and determine compliance with this section, the movant
29	29	must mail notice of the hearing by certified mail, return receipt
30	30	requested, to the collector for each taxing unit that imposes taxes
31	31	on the property.
32	32	(f) Regardless of whether the collector for the taxing unit
33	33	receives a notice under Subsection (e), a taxing unit that imposes
34	34	taxes on the property may intervene in an appeal under this chapter
35	35	and participate in the proceedings for the limited purpose of
36	36	determining whether the property owner has complied with this
37	37	section. The taxing unit is entitled to process for witnesses and
38	38	evidence and to be heard by the court.
39	39	SECTION 2. (a) Except as provided by Subsection (b) of this
40	40	section:
41	41	(1) the change in law made by this Act applies only to
42	42	an appeal under Chapter 42, Tax Code, that is filed on or after the
43	43	effective date of this Act; and
44	44	(2) an appeal under Chapter 42, Tax Code, that was
45	45	filed before the effective date of this Act is governed by the law
46	46	in effect on the date the appeal was filed, and the former law is
47	47	continued in effect for that purpose.
48	48	(b) Subsection (f), Section 42.08, Tax Code, as added by
49	49	this Act, applies to an appeal under Chapter 42, Tax Code, that is:
50	50	(1) filed on or after the effective date of this Act;
51	51	or
52	52	(2) pending on the effective date of this Act.
53	53	SECTION 3. This Act takes effect immediately if it receives
54	54	a vote of two-thirds of all the members elected to each house, as
55	55	provided by Section 39, Article III, Texas Constitution. If this
56	56	Act does not receive the vote necessary for immediate effect, this
57	57	Act takes effect September 1, 2009.
58	58	______________________________ ______________________________
59	59	President of the Senate Speaker of the House
60	60	I hereby certify that S.B. No. 1359 passed the Senate on
61	61	April 30, 2009, by the following vote: Yeas 31, Nays 0.
62	62	______________________________
63	63	Secretary of the Senate
64	64	I hereby certify that S.B. No. 1359 passed the House on
65	65	May 26, 2009, by the following vote: Yeas 145, Nays 0, one
66	66	present not voting.
67	67	______________________________
68	68	Chief Clerk of the House
69	69	Approved:
70	70	______________________________
71	71	Date
72	72	______________________________
73	73	Governor