86R11116 TJB-F
By: Hancock S.B. No. 1428
A BILL TO BE ENTITLED
AN ACT
relating to the authority of a property owner or owner's agent to
bring suit to compel an appraisal district, chief appraiser, or
appraisal review board to comply with a procedural requirement
applicable to an ad valorem tax protest.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Chapter 41, Tax Code, is amended by adding
Subchapter E to read as follows:
SUBCHAPTER E. LIMITED SUIT TO COMPEL COMPLIANCE WITH PROCEDURAL
REQUIREMENT
Sec. 41.81. LIMITED SUIT. (a) A property owner or the
designated agent of the owner who has filed a notice of protest
under this chapter may bring suit against an appraisal district,
chief appraiser, or appraisal review board to compel the district,
chief appraiser, or board to comply with a procedural requirement
imposed under this chapter or under a rule established by the board
under this chapter that is applicable to the protest.
(b) A property owner or agent may bring suit under this
section by filing a petition or application in district court.
(c) A suit brought under this section is for the limited
purpose of determining whether the defendant failed to comply with
the procedural requirement that is the subject of the suit.
(d) A suit brought under this section may not address the
merits of a motion filed under Section 25.25 or a protest filed
under this chapter.
Sec. 41.82. NO DISCOVERY. Neither party may conduct
discovery in a suit brought under this subchapter.
Sec. 41.83. HEARING. (a) The court in which a suit under
this subchapter is filed shall set down the matter described in the
petition or application for hearing at the earliest possible date.
(b) At the end of the hearing, the court must determine the
merits of the suit.
(c) If the court determines that the defendant failed to
comply with a procedural requirement imposed on the defendant under
this chapter or under a rule established by the board under this
chapter, the court shall:
(1) order the defendant to comply with the procedural
requirement;
(2) enter any order necessary to preserve rights
protected by, and impose duties required by, the law; and
(3) award court costs and reasonable attorney's fees
to the property owner or designated agent of the owner.
(d) An order entered under this section is final and may not
be appealed.
SECTION 2. Subchapter E, Chapter 41, Tax Code, as added by
this Act, applies only to a procedural requirement as described by
Section 41.81 of that subchapter that a property owner or the
designated agent of the owner alleges was required to have been
complied with on or after the effective date of this Act.
SECTION 3. This Act takes effect January 1, 2020.