Texas 2021 - 87th Regular

Texas House Bill HB1120 Compare Versions

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

Old	New	Differences
1	1	87R3886 TJB-F
2	2	By: Lucio III H.B. No. 1120
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to the authority of a property owner to bring suit to
8	8	compel an appraisal district, chief appraiser, or appraisal review
9	9	board to comply with a procedural requirement applicable to an ad
10	10	valorem tax protest.
11	11	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
12	12	SECTION 1. Chapter 41, Tax Code, is amended by adding
13	13	Subchapter E to read as follows:
14	14	SUBCHAPTER E. LIMITED SUIT TO COMPEL COMPLIANCE WITH PROCEDURAL
15	15	REQUIREMENT
16	16	Sec. 41.81. LIMITED SUIT. (a) A property owner who has
17	17	filed a notice of protest under this chapter may bring suit against
18	18	an appraisal district, chief appraiser, or appraisal review board
19	19	to compel the appraisal district, chief appraiser, or appraisal
20	20	review board to comply with a procedural requirement imposed under
21	21	this title, under a rule established by the appraisal review board
22	22	under this chapter, or under a rule adopted by the comptroller under
23	23	this title that is applicable to the protest.
24	24	(b) A property owner may bring suit under this section by
25	25	filing a petition or application in district court.
26	26	(c) A property owner may not bring suit under this section
27	27	unless the property owner has delivered written notice of the
28	28	procedural requirement the property owner alleges the appraisal
29	29	district, chief appraiser, or appraisal review board failed to
30	30	comply with and the appraisal district, chief appraiser, or
31	31	appraisal review board, as applicable, refuses to comply with the
32	32	requirement, or does not comply with or agree to comply with the
33	33	requirement, on or before the 10th day after the date the notice is
34	34	delivered. The notice must state how the alleged failure to comply
35	35	with the procedural requirement adversely affects the property
36	36	owner. The notice must be delivered by certified mail, return
37	37	receipt requested, to the chief appraiser if the property owner
38	38	alleges that the appraisal district or chief appraiser failed to
39	39	comply with the procedural requirement, or to the chairman of the
40	40	appraisal review board and the chief appraiser if the property
41	41	owner alleges that the appraisal review board failed to comply with
42	42	the requirement. The property owner may not file a petition under
43	43	this section:
44	44	(1) earlier than the earlier of:
45	45	(A) the date the appraisal district, chief
46	46	appraiser, or appraisal review board, as applicable, refuses to
47	47	comply with the procedural requirement, if applicable; or
48	48	(B) the 11th day after the date the notice is
49	49	delivered; or
50	50	(2) later than the 30th day after the first date the
51	51	property owner is authorized to file the petition under Subdivision
52	52	(1).
53	53	(d) A suit brought under this section is for the limited
54	54	purpose of determining whether the defendant failed to comply with
55	55	the procedural requirement that is the subject of the suit.
56	56	(e) A suit brought under this section may not address the
57	57	merits of a motion filed under Section 25.25 or a protest filed
58	58	under this chapter.
59	59	Sec. 41.82. POSTPONEMENT OF PROTEST HEARING. (a) A
60	60	property owner who has delivered written notice under Section
61	61	41.81(c) may request and is entitled to receive a postponement of a
62	62	protest hearing on the protest that is the subject of an alleged
63	63	failure to comply with a procedural requirement described by
64	64	Section 41.81(a) until the earlier of:
65	65	(1) the date the property owner brings suit under
66	66	Section 41.81; or
67	67	(2) the date prescribed by Section 41.81(c)(2).
68	68	(b) A postponement authorized by this section is in addition
69	69	to any other postponement authorized or required by this chapter.
70	70	Sec. 41.83. NO DISCOVERY. Neither party may conduct
71	71	discovery in a suit brought under Section 41.81.
72	72	Sec. 41.84. HEARING. (a) The court in which a suit under
73	73	Section 41.81 is filed shall set the matter described in the
74	74	petition or application for hearing at the earliest possible date.
75	75	(b) At the end of the hearing, the court shall determine the
76	76	merits of the suit.
77	77	(c) If the court determines that the defendant failed to
78	78	comply with a procedural requirement described by Section 41.81(a)
79	79	imposed on the defendant, the court:
80	80	(1) shall order the defendant to comply with the
81	81	procedural requirement;
82	82	(2) shall enter any order necessary to preserve rights
83	83	protected by, and impose duties required by, the law; and
84	84	(3) may award court costs and reasonable attorney's
85	85	fees to the property owner.
86	86	(d) An order entered under this section is final and may not
87	87	be appealed.
88	88	SECTION 2. Subchapter E, Chapter 41, Tax Code, as added by
89	89	this Act, applies only to a procedural requirement as described by
90	90	Section 41.81(a) of that subchapter that a property owner alleges
91	91	was required to have been complied with on or after the effective
92	92	date of this Act.
93	93	SECTION 3. This Act takes effect January 1, 2022.