Texas 2009 - 81st Regular

Texas Senate Bill SB1624 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	81R10886 SMH-D
2	2	By: Wentworth S.B. No. 1624
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to ad valorem taxation.
8	8	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
9	9	SECTION 1. Section 42.21(a), Tax Code, is amended to read as
10	10	follows:
11	11	(a) A party who appeals as provided by this chapter must
12	12	file a petition for review with the district court within 45 days
13	13	after the party received notice under Section 41.47(d) that a final
14	14	order has been entered from which an appeal may be had. Failure to
15	15	timely file a petition bars any appeal under this chapter.
16	16	SECTION 2. Section 42.23, Tax Code, is amended by adding
17	17	Subsection (b-1) to read as follows:
18	18	(b-1) If the basis for the appeal is a cause of action under
19	19	Section 42.26 and a party to the appeal submits a written discovery
20	20	request pursuant to the Texas Rules of Civil Procedure for
21	21	documents evidencing the most recent sales price of the property
22	22	that is the subject of the appeal, operating statements concerning
23	23	the property, or other income and expense documents concerning the
24	24	property, the property owner must provide the documents requested
25	25	or the court may not admit in evidence documents, analyses, or other
26	26	information concerning whether the property was appraised
27	27	unequally. Documents provided in response to such a discovery
28	28	request and offered in evidence at trial are considered to be
29	29	relevant and admissible as a matter of law.
30	30	SECTION 3. Section 42.29, Tax Code, is amended to read as
31	31	follows:
32	32	Sec. 42.29. ATTORNEY'S FEES. (a) In the court's final
33	33	judgment in connection with a petition for review filed under
34	34	Section 42.21 in which relief is sought [A property owner who
35	35	prevails in an appeal to the court] under Section 42.25 or 42.26,
36	36	the court may award [may be awarded] reasonable attorney's fees to:
37	37	(1) a property owner if the appraised value of the
38	38	property as determined by the court is less than 90 percent of the
39	39	appraised value of the property as determined by the appraisal
40	40	review board; or
41	41	(2) the appraisal district if the appraised value of
42	42	the property as determined by the court is at least 10 percent
43	43	greater than the appraised value of the property as determined by
44	44	the appraisal review board.
45	45	(b) The total amount of an [the] award of attorney's fees to
46	46	the property owners who are parties to the appeal may not exceed the
47	47	greater of:
48	48	(1) $15,000; or
49	49	(2) 20 percent of the total amount by which the
50	50	property owners' [owner's] tax liability is reduced as a result of
51	51	the appeal.
52	52	(c) [(b)] Notwithstanding Subsection (b) [(a)], the total
53	53	amount of an award of attorney's fees to the property owners who are
54	54	parties to the appeal may not exceed the lesser of:
55	55	(1) $100,000; or
56	56	(2) the total amount by which the property owners'
57	57	[owner's] tax liability is reduced as a result of the appeal.
58	58	(d) The amount of an award of attorney's fees to the
59	59	appraisal district may not be less than $15,000 or more than
60	60	$100,000.
61	61	SECTION 4. Sections 1151.152, 1151.1581, and 1151.162,
62	62	Occupations Code, are amended to read as follows:
63	63	Sec. 1151.152. ELIGIBILITY FOR REGISTRATION. (a) To be
64	64	eligible for registration, an applicant must:
65	65	(1) be at least 18 years of age;
66	66	(2) reside in this state;
67	67	(3) be of good moral character;
68	68	(4) meet the applicable following educational
69	69	requirement:
70	70	(A) if the applicant is a chief appraiser of an
71	71	appraisal district, hold a bachelor's degree from an accredited
72	72	college or university and meet any additional educational
73	73	requirements imposed by the board; or
74	74	(B) if Paragraph (A) does not apply, be a
75	75	graduate of an accredited high school or establish high school
76	76	graduation equivalency; and
77	77	(5) be actively engaged in appraisal, assessment, or
78	78	collection.
79	79	(b) In addition to meeting the requirements of Subsection
80	80	(a), to be eligible for registration, an applicant described by
81	81	Section 1151.151(a)(1) or (2) must have completed one or more real
82	82	estate appraisal courses at an accredited college or university as
83	83	specified by board rule. Rules adopted under this subsection may
84	84	require an applicant who is responsible for performing complex
85	85	appraisals of property for ad valorem tax purposes to complete a
86	86	greater number of courses than other property tax appraisers.
87	87	Sec. 1151.1581. CONTINUING EDUCATION. (a) The board
88	88	shall recognize, prepare, or administer continuing education
89	89	programs for its registrants [license holders]. A registrant
90	90	[license holder] must participate in the programs to the extent
91	91	required by the board to keep the person's registration [license].
92	92	(b) The board may impose greater continuing education
93	93	requirements for a registrant who is responsible for performing
94	94	complex appraisals of property for ad valorem tax purposes than the
95	95	board imposes for other property tax appraisers.
96	96	(c) The continuing education program for a registrant
97	97	described by Section 1151.151(a)(1) or (2) must include training in
98	98	property tax law and the appraisal system. A registrant described
99	99	by Section 1151.151(a)(1) or (2) must complete the continuing
100	100	education program every two years.
101	101	Sec. 1151.162. RULES RELATING TO RECERTIFICATION AND
102	102	SPECIALIZATION. (a) The board may adopt rules:
103	103	(1) regarding recertification to ensure that each
104	104	person certified under this chapter who is engaged in appraisal,
105	105	assessment, or collection is registered and professionally
106	106	competent; and
107	107	(2) establishing specialized classifications,
108	108	designations, and requirements as necessary to accomplish the
109	109	purposes of this chapter, including maintaining high standards of
110	110	professional practice in all phases of property taxation.
111	111	(b) The board shall adopt rules establishing specialized
112	112	classifications and experience, minimum proficiency, and
113	113	continuing education requirements for persons described by
114	114	Sections 1151.151(a)(1) and (2) serving in different capacities on
115	115	behalf of an appraisal review board, appraisal district, or taxing
116	116	unit. Rules adopted under this subsection must require a person to
117	117	demonstrate proficiency regarding all aspects of the property tax
118	118	appraisal system and be certified as a registered professional
119	119	appraiser before the person may assume the duties of an appraisal
120	120	supervisor or perform a complex appraisal of property for ad
121	121	valorem tax purposes.
122	122	SECTION 5. Sections 42.23(d) and (e), Tax Code, are
123	123	repealed.
124	124	SECTION 6. The changes in law made by this Act to Chapter
125	125	42, Tax Code, apply only to an appeal under that chapter that is
126	126	filed on or after the effective date of this Act. An appeal under
127	127	that chapter that is filed before the effective date of this Act is
128	128	governed by the law in effect on the date the appeal was filed, and
129	129	the former law is continued in effect for that purpose.
130	130	SECTION 7. The changes in law made by this Act to Chapter
131	131	1151, Occupations Code, apply only to a registration that expires
132	132	on or after the effective date of this Act.
133	133	SECTION 8. This Act takes effect September 1, 2009.