82R3374 CJC-D
By: Williams S.B. No. 725
A BILL TO BE ENTITLED
AN ACT
relating to suits against appraisal districts and appraisal review
boards.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 43.01, Tax Code, is amended to read as
follows:
Sec. 43.01. AUTHORITY TO BRING SUIT. (a) A taxing unit may
sue the appraisal district that appraises property for the unit to
compel the appraisal district to comply with the provisions of this
title, rules of the comptroller, or other applicable law.
(b) A person may sue an appraisal district or appraisal
review board to compel the appraisal district or appraisal review
board to comply with the provisions of this title, rules of the
comptroller, or other applicable law if the failure to comply
causes or will cause substantial economic harm to or denial of a
statutory or constitutional right of that person. A person
bringing an action under this subsection must pay $500 into the
registry of the court. The court shall distribute that amount to
the prevailing party on entry of final judgment in the action.
(c) If the party bringing an action under this section
prevails on the merits, the court shall enter an order compelling
the appraisal district or appraisal review board to comply with the
applicable law and ordering that the prevailing party recover its
court costs and reasonable attorney's fees.
(d) This section applies only to a matter that may not be the
subject of a motion under Section 25.25(c) or (d) or a protest or
challenge under Chapter 41.
SECTION 2. The changes in law made by this Act apply only to
a suit filed under Section 43.01, Tax Code, on or after the
effective date of this Act. A suit filed under that section before
the effective date of this Act is governed by the law in effect on
the date the suit was filed, and the former law is continued in
effect for that purpose.
SECTION 3. This Act takes effect September 1, 2011.