Texas 2017 - 85th 1st C.S.

Texas House Bill HB165 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	By: Geren, Zerwas, et al. H.B. No. 165
	1	+	85S10310 CJC-F
	2	+	By: Geren H.B. No. 165
2	3
3	4
4	5		A BILL TO BE ENTITLED
5	6		AN ACT
6	7		relating to the authority of a district court to hear and determine
7	8		certain ad valorem tax appeals.
8	9		BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
9	10		SECTION 1. Section 42.01, Tax Code, is amended by amending
10	11		Subsection (a) and adding Subsection (c) to read as follows:
11	12		(a) A property owner is entitled to appeal:
12	13		(1) an order of the appraisal review board
13	14		determining:
14	15		(A) a protest by the property owner as provided
15	16		by Subchapter C of Chapter 41;
16	17		(B) a [determination of an appraisal review board
17	18		on a] motion filed under Section 25.25;
18	19		(C) [a determination of an appraisal review
19	20		board] that the property owner has forfeited the right to a final
20	21		determination of a motion filed under Section 25.25 or of a protest
21	22		under Section 41.411 for failing to comply with the prepayment
22	23		requirements of Section 25.26 or 41.4115, as applicable; [or]
23	24		(D) [a determination of an appraisal review board
24	25		of] eligibility for a refund requested under Section 23.1243; or
25	26		(E) that the appraisal review board lacks
26	27		jurisdiction to finally determine a protest by the property owner
27	28		under Subchapter C, Chapter 41, or a motion filed by the property
28	29		owner under Section 25.25 because the property owner failed to
29	30		comply with a requirement of Subchapter C, Chapter 41, or Section
30	31		25.25, as applicable; or
31	32		(2) an order of the comptroller issued as provided by
32	33		Subchapter B, Chapter 24, apportioning among the counties the
33	34		appraised value of railroad rolling stock owned by the property
34	35		owner.
35	36		(c) A property owner who establishes that the appraisal
36	37		review board had jurisdiction to issue a final determination of the
37	38		protest by the property owner under Subchapter C, Chapter 41, or of
38	39		the motion filed by the property owner under Section 25.25 in an
39	40		appeal under Subsection (a)(1)(E) of this section is entitled to a
40	41		final determination by the court of the protest under Subchapter C,
41	42		Chapter 41, or of the motion filed under Section 25.25. A final
42	43		determination of a protest under Subchapter C, Chapter 41, by the
43	44		court under this subsection may be on any ground of protest
44	45		authorized by this title applicable to the property that is the
45	46		subject of the protest, regardless of whether the property owner
46	47		included the ground in the property owner's notice of protest.
47		-	SECTION 2. Section 42.23, Tax Code, is amended by adding
48		-	Subsection (j) to read as follows:
49		-	(j) In an appeal under Section 42.25 or 42.26, the appraisal
50		-	district has the burden of establishing the value of the property by
51		-	a preponderance of the evidence presented at the trial. If the
52		-	appraisal district fails to meet the burden of proof required by
53		-	this subsection, the court shall determine the appeal in favor of
54		-	the property owner.
55		-	SECTION 3. Subchapter B, Chapter 42, Tax Code, is amended by
	48	+	SECTION 2. Subchapter B, Chapter 42, Tax Code, is amended by
56	49		adding Section 42.231 to read as follows:
57	50		Sec. 42.231. JURISDICTION OF DISTRICT COURT; REMAND OF
58	51		CERTAIN APPEALS. (a) This section applies only to an appeal by a
59	52		property owner of an order of the appraisal review board
60	53		determining:
61	54		(1) a protest by the property owner as provided by
62	55		Subchapter C, Chapter 41; or
63	56		(2) a motion filed by the property owner under Section
64	57		25.25.
65	58		(b) Subject to the provisions of this section and
66	59		notwithstanding any other law, if a plea to the jurisdiction is
67	60		filed in the appeal on the basis that the property owner failed to
68	61		exhaust the property owner's administrative remedies, the court
69	62		may, in lieu of dismissing the appeal for lack of jurisdiction,
70	63		remand the action to the appraisal review board with instructions
71	64		to allow the property owner an opportunity to cure the property
72	65		owner's failure to exhaust administrative remedies.
73	66		(c) An action remanded to the appraisal review board under
74	67		Subsection (b) is considered to be a timely filed protest under
75	68		Subchapter C, Chapter 41, or motion under Section 25.25, as
76	69		applicable. The appraisal review board shall schedule a hearing on
77	70		the protest or motion and issue a written decision determining the
78	71		protest or motion in the manner required by Subchapter C, Chapter
79	72		41, or Section 25.25, as applicable.
80	73		(d) A determination of the appraisal review board relating
81	74		to the remanded action may be appealed to the court that remanded
82	75		the action to the board. A determination appealed to the court
83	76		under this subsection may not be the subject of a plea to the
84	77		jurisdiction on the basis of the property owner's failure to
85	78		exhaust administrative remedies.
86	79		(e) Notwithstanding Subsection (b), on agreement of each
87	80		party to the appeal and with the approval of the court, the parties
88	81		to the appeal may waive remand of the action to the appraisal review
89	82		board and elect that the court determine the appeal on the merits.
90	83		If the parties waive remand of the action under this subsection,
91	84		each party is considered to have exhausted the party's
92	85		administrative remedies.
93		-	SECTION 4. The change in law made by this Act applies only
	86	+	SECTION 3. The change in law made by this Act applies only
94	87		to an appeal under Chapter 42, Tax Code, that is filed on or after
95	88		the effective date of this Act. An appeal under Chapter 42, Tax
96	89		Code, that is filed before the effective date of this Act is
97	90		governed by the law in effect on the date the appeal is filed, and
98	91		the former law is continued in effect for that purpose.
99		-	SECTION 5. This Act takes effect January 1, 2018.
	92	+	SECTION 4. This Act takes effect January 1, 2018.