83R5014 CJC-F
By: Otto, Button H.B. No. 3443
A BILL TO BE ENTITLED
AN ACT
relating to the persons entitled to intervene in an appeal to a
district court of an ad valorem tax-related matter.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 42.016, Tax Code, is amended to read as
follows:
Sec. 42.016. INTERVENTION IN APPEAL BY CERTAIN PERSONS. A
person is entitled to intervene in an appeal brought under this
chapter and the person has standing and the court has jurisdiction
in the appeal if the property that is the subject of the appeal was
also the subject of a protest hearing and the person:
(1) owned the property at any time during the tax year
at issue;
(2) leased the property at any time during the tax year
at issue and the person filed the protest that resulted in the
issuance of the order under appeal; [or]
(3) is shown on the appraisal roll as the owner of the
property or as a lessee authorized to file a protest and the person
filed the protest that resulted in the issuance of the order under
appeal; or
(4) acquires ownership of the property during the
pendency of the appeal and the person obtains an assignment of the
right to pursue the appeal from:
(A) a prior owner of the property with authority
to pursue the appeal;
(B) a court-appointed receiver with authority to
pursue the appeal under a court order; or
(C) a trustee under a deed of trust or similar
instrument if the person acquires the property at a foreclosure
sale and the property owner whose interest was foreclosed on had
authority to pursue the appeal.
SECTION 2. Section 42.016, Tax Code, as amended by this Act,
applies to an appeal that is pending on the effective date of this
Act or that is filed on or after the effective date of this Act.
SECTION 3. 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, 2013.