| 1 | 1 | | By: Seliger S.B. No. 1341 |
|---|
| 2 | 2 | | (Elkins) |
|---|
| 3 | 3 | | |
|---|
| 4 | 4 | | |
|---|
| 5 | 5 | | A BILL TO BE ENTITLED |
|---|
| 6 | 6 | | AN ACT |
|---|
| 7 | 7 | | relating to the participation by a taxing unit in a suit to compel |
|---|
| 8 | 8 | | an appraisal review board to order a change in an appraisal roll. |
|---|
| 9 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|---|
| 10 | 10 | | SECTION 1. Section 25.25, Tax Code, is amended by amending |
|---|
| 11 | 11 | | Subsection (g) and adding Subsections (g-1) and (g-2) to read as |
|---|
| 12 | 12 | | follows: |
|---|
| 13 | 13 | | (g) Within 45 days after receiving notice of the appraisal |
|---|
| 14 | 14 | | review board's determination of a motion under this section, the |
|---|
| 15 | 15 | | property owner or the chief appraiser may file suit to compel the |
|---|
| 16 | 16 | | board to order a change in the appraisal roll as required by this |
|---|
| 17 | 17 | | section. A taxing unit may not be made a party to a suit filed by a |
|---|
| 18 | 18 | | property owner or chief appraiser under this subsection. |
|---|
| 19 | 19 | | (g-1) In a suit filed under Subsection (g), if a hearing to |
|---|
| 20 | 20 | | review and determine compliance with Section 42.08 is requested, |
|---|
| 21 | 21 | | the movant must mail notice of the hearing by certified mail, return |
|---|
| 22 | 22 | | receipt requested, to the collector for each taxing unit that |
|---|
| 23 | 23 | | imposes taxes on the property not later than the 45th day before the |
|---|
| 24 | 24 | | date of the hearing. |
|---|
| 25 | 25 | | (g-2) Regardless of whether the collector for the taxing |
|---|
| 26 | 26 | | unit receives a notice under Subsection (g-1), a taxing unit that |
|---|
| 27 | 27 | | imposes taxes on the property may intervene in a suit filed under |
|---|
| 28 | 28 | | Subsection (g) and participate in the proceedings for the limited |
|---|
| 29 | 29 | | purpose of determining whether the property owner has complied with |
|---|
| 30 | 30 | | Section 42.08. The taxing unit is entitled to process for witnesses |
|---|
| 31 | 31 | | and evidence and to be heard by the court. |
|---|
| 32 | 32 | | SECTION 2. (a) Except as provided by Subsection (b) of |
|---|
| 33 | 33 | | this section: |
|---|
| 34 | 34 | | (1) the change in law made by this Act applies only to |
|---|
| 35 | 35 | | a suit under Subsection (g), Section 25.25, Tax Code, that is filed |
|---|
| 36 | 36 | | on or after the effective date of this Act; and |
|---|
| 37 | 37 | | (2) a suit under Subsection (g), Section 25.25, Tax |
|---|
| 38 | 38 | | Code, that was filed before the effective date of this Act is |
|---|
| 39 | 39 | | governed by the law in effect on the date the suit was filed, and the |
|---|
| 40 | 40 | | former law is continued in effect for that purpose. |
|---|
| 41 | 41 | | (b) Subsection (g-2), Section 25.25, Tax Code, as added by |
|---|
| 42 | 42 | | this Act, applies to a suit under Subsection (g), Section 25.25, Tax |
|---|
| 43 | 43 | | Code, that is: |
|---|
| 44 | 44 | | (1) filed on or after the effective date of this Act; |
|---|
| 45 | 45 | | or |
|---|
| 46 | 46 | | (2) pending on the effective date of this Act. |
|---|
| 47 | 47 | | SECTION 3. This Act takes effect immediately if it receives |
|---|
| 48 | 48 | | a vote of two-thirds of all the members elected to each house, as |
|---|
| 49 | 49 | | provided by Section 39, Article III, Texas Constitution. If this |
|---|
| 50 | 50 | | Act does not receive the vote necessary for immediate effect, this |
|---|
| 51 | 51 | | Act takes effect September 1, 2011. |
|---|