Texas 2017 - 85th 1st C.S.

Texas House Bill HB49 Compare Versions

Only one version of the bill is available at this time.

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