Texas 2011 - 82nd Regular

Texas House Bill HB2203 Compare Versions

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1	1	By: Otto (Senate Sponsor - Williams) H.B. No. 2203
2	2	(In the Senate - Received from the House May 11, 2011;
3	3	May 11, 2011, read first time and referred to Committee on Finance;
4	4	May 17, 2011, reported favorably by the following vote: Yeas 14,
5	5	Nays 0; May 17, 2011, sent to printer.)
6	6
7	7
8	8	A BILL TO BE ENTITLED
9	9	AN ACT
10	10	relating to the pilot program authorizing a property owner to
11	11	appeal to the State Office of Administrative Hearings certain
12	12	appraisal review board determinations.
13	13	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
14	14	SECTION 1. Section 2003.902, Government Code, is amended to
15	15	read as follows:
16	16	Sec. 2003.902. COUNTIES INCLUDED. The pilot program shall
17	17	be implemented:
18	18	(1) in Bexar, Cameron, El Paso, Harris, Tarrant, and
19	19	Travis Counties for a three-year period beginning with the ad
20	20	valorem tax year that begins January 1, 2010; and
21	21	(2) in Collin, Denton, Fort Bend, Montgomery, and
22	22	Nueces Counties for a one-year period beginning with the ad valorem
23	23	tax year that begins January 1, 2012.
24	24	SECTION 2. Section 2003.906, Government Code, is amended to
25	25	read as follows:
26	26	Sec. 2003.906. NOTICE OF APPEAL TO OFFICE; DEPOSIT.
27	27	(a) To appeal an appraisal review board order to the office under
28	28	this subchapter, a property owner must file with the chief
29	29	appraiser of the appraisal district [not later than the 30th day
30	30	after the date the property owner receives notice of the order]:
31	31	(1) a completed notice of appeal to the office in the
32	32	form prescribed by Section 2003.907; and
33	33	(2) a deposit [filing fee] in the amount of $1,500
34	34	[$300], made payable to the office.
35	35	(a-1) The notice of appeal required under Subsection (a)(1)
36	36	must be filed with the chief appraiser not later than the 30th day
37	37	after the date the property owner receives notice of the order.
38	38	(a-2) The deposit required under Subsection (a)(2) must be
39	39	filed with the chief appraiser not later than the 90th day after the
40	40	date the property owner receives notice of the order. The deposit
41	41	is refundable:
42	42	(1) less the filing fee if the property owner and the
43	43	appraisal district settle before the appeal is heard; or
44	44	(2) less the filing fee and the office's costs if the
45	45	property owner and the appraisal district settle after the appeal
46	46	is heard.
47	47	(a-3) If the property owner fails to pay the deposit as
48	48	required under Subsection (a-2):
49	49	(1) the office shall dismiss the property owner's
50	50	appeal; and
51	51	(2) the property owner is not entitled to file an
52	52	appeal under this subchapter in any subsequent tax year.
53	53	(b) As soon as practicable after receipt of a notice of
54	54	appeal, the chief appraiser for the appraisal district shall:
55	55	(1) indicate, where appropriate, those entries in the
56	56	records that are subject to the appeal;
57	57	(2) submit the notice of appeal and deposit [filing
58	58	fee] to the office; and
59	59	(3) request the appointment of a qualified
60	60	administrative law judge to hear the appeal.
61	61	SECTION 3. Section 2003.912(b), Government Code, is amended
62	62	to read as follows:
63	63	(b) The determination:
64	64	(1) must include a determination of the appraised or
65	65	market value, as applicable, of the property that is the subject of
66	66	the appeal;
67	67	(2) must contain a brief analysis of the
68	68	administrative law judge's rationale for and set out the key
69	69	findings in support of the determination but is not required to
70	70	contain a detailed discussion of the evidence admitted or the
71	71	contentions of the parties;
72	72	(3) may include any remedy or relief a court may order
73	73	under Chapter 42, Tax Code, in an appeal relating to the appraised
74	74	or market value of property, including [other than] an award of
75	75	attorney's fees under Section 42.29, Tax Code; and
76	76	(4) shall specify whether the appraisal district or
77	77	the property owner is required to pay the costs of the hearing and
78	78	the amount of those costs.
79	79	SECTION 4. The change in law made by this Act to Section
80	80	2003.912, Government Code, applies only to an appeal filed under
81	81	Subchapter Z, Chapter 2003, Government Code, on or after the
82	82	effective date of this Act. An appeal filed under Subchapter Z,
83	83	Chapter 2003, Government Code, before the effective date of this
84	84	Act is governed by the law in effect when the appeal was filed, and
85	85	the former law is continued in effect for that purpose.
86	86	SECTION 5. This Act takes effect immediately if it receives
87	87	a vote of two-thirds of all the members elected to each house, as
88	88	provided by Section 39, Article III, Texas Constitution. If this
89	89	Act does not receive the vote necessary for immediate effect, this
90	90	Act takes effect September 1, 2011.
91	91	* * * * *