82R8592 CJC-D
By: Williams S.B. No. 1773
A BILL TO BE ENTITLED
AN ACT
relating to the pilot program authorizing a property owner to
appeal to the State Office of Administrative Hearings certain
appraisal review board determinations.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 2003.902, Government Code, is amended to
read as follows:
Sec. 2003.902. COUNTIES INCLUDED. The pilot program shall
be implemented:
(1) in Bexar, Cameron, El Paso, Harris, Tarrant, and
Travis Counties for a three-year period beginning with the ad
valorem tax year that begins January 1, 2010; and
(2) in Collin, Dallas, Denton, Fort Bend, Montgomery,
and Nueces Counties for a one-year period beginning with the ad
valorem tax year that begins January 1, 2012.
SECTION 2. Section 2003.912(b), Government Code, is amended
to read as follows:
(b) The determination:
(1) must include a determination of the appraised or
market value, as applicable, of the property that is the subject of
the appeal;
(2) must contain a brief analysis of the
administrative law judge's rationale for and set out the key
findings in support of the determination but is not required to
contain a detailed discussion of the evidence admitted or the
contentions of the parties;
(3) may include any remedy or relief a court may order
under Chapter 42, Tax Code, in an appeal relating to the appraised
or market value of property, including [other than] an award of
attorney's fees under Section 42.29, Tax Code; and
(4) shall specify whether the appraisal district or
the property owner is required to pay the costs of the hearing and
the amount of those costs.
SECTION 3. The change in law made by this Act to Section
2003.912, Government Code, applies only to an appeal filed under
Subchapter Z, Chapter 2003, Government Code, on or after the
effective date of this Act. An appeal filed under Subchapter Z,
Chapter 2003, Government Code, before the effective date of this
Act is governed by the law in effect when the appeal was filed, and
the former law is continued in effect for that purpose.
SECTION 4. This Act takes effect immediately if it receives
a vote of two-thirds of all the members elected to each house, as
provided by Section 39, Article III, Texas Constitution. If this
Act does not receive the vote necessary for immediate effect, this
Act takes effect September 1, 2011.