| 1 | 1 | | 87R5643 TJB-F |
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| 2 | 2 | | By: Shine H.B. No. 2413 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A BILL TO BE ENTITLED |
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| 6 | 6 | | AN ACT |
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| 7 | 7 | | relating to the authority of a property owner to bring suit to |
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| 8 | 8 | | compel an appraisal district, chief appraiser, or appraisal review |
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| 9 | 9 | | board to comply with a procedural requirement applicable to an ad |
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| 10 | 10 | | valorem tax protest. |
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| 11 | 11 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 12 | 12 | | SECTION 1. Chapter 41, Tax Code, is amended by adding |
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| 13 | 13 | | Subchapter E to read as follows: |
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| 14 | 14 | | SUBCHAPTER E. LIMITED SUIT TO COMPEL COMPLIANCE WITH PROCEDURAL |
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| 15 | 15 | | REQUIREMENT |
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| 16 | 16 | | Sec. 41.81. LIMITED SUIT. (a) A property owner who has |
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| 17 | 17 | | filed a notice of protest under this chapter may bring suit against |
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| 18 | 18 | | an appraisal district, chief appraiser, or appraisal review board |
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| 19 | 19 | | to compel the appraisal district, chief appraiser, or appraisal |
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| 20 | 20 | | review board to comply with a procedural requirement imposed under |
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| 21 | 21 | | this title, under a rule established by the appraisal review board |
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| 22 | 22 | | under this chapter, or under a rule adopted by the comptroller under |
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| 23 | 23 | | this title, that is applicable to the protest. |
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| 24 | 24 | | (b) A property owner may bring suit under this section by |
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| 25 | 25 | | filing a petition or application in district court. |
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| 26 | 26 | | (c) A property owner may not bring suit under this section |
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| 27 | 27 | | unless the property owner has delivered written notice of the |
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| 28 | 28 | | procedural requirement the property owner alleges the appraisal |
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| 29 | 29 | | district, chief appraiser, or appraisal review board failed to |
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| 30 | 30 | | comply with and the appraisal district, chief appraiser, or |
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| 31 | 31 | | appraisal review board, as applicable, refuses to comply with the |
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| 32 | 32 | | requirement, or does not comply with or agree to comply with the |
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| 33 | 33 | | requirement, on or before the 10th day after the date the notice is |
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| 34 | 34 | | delivered. The notice must be delivered by certified mail, return |
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| 35 | 35 | | receipt requested, to the chief appraiser if the property owner |
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| 36 | 36 | | alleges that the appraisal district or chief appraiser failed to |
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| 37 | 37 | | comply with the procedural requirement, or to the chairman of the |
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| 38 | 38 | | appraisal review board if the property owner alleges that the |
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| 39 | 39 | | appraisal review board failed to comply with the requirement. The |
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| 40 | 40 | | property owner may not file a petition under this section: |
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| 41 | 41 | | (1) earlier than the earlier of: |
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| 42 | 42 | | (A) the date the appraisal district, chief |
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| 43 | 43 | | appraiser, or appraisal review board, as applicable, refuses to |
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| 44 | 44 | | comply with the procedural requirement, if applicable; or |
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| 45 | 45 | | (B) the 11th day after the date the notice is |
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| 46 | 46 | | delivered; or |
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| 47 | 47 | | (2) later than the 30th day after the first date the |
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| 48 | 48 | | property owner is authorized to file the petition under Subdivision |
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| 49 | 49 | | (1). |
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| 50 | 50 | | (d) A suit brought under this section is for the limited |
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| 51 | 51 | | purpose of determining whether the defendant failed to comply with |
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| 52 | 52 | | the procedural requirement that is the subject of the suit. |
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| 53 | 53 | | (e) A suit brought under this section may not address the |
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| 54 | 54 | | merits of a motion filed under Section 25.25 or a protest filed |
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| 55 | 55 | | under this chapter. |
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| 56 | 56 | | Sec. 41.82. NO DISCOVERY. Neither party may conduct |
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| 57 | 57 | | discovery in a suit brought under Section 41.81. |
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| 58 | 58 | | Sec. 41.83. HEARING. (a) The court in which a suit under |
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| 59 | 59 | | Section 41.81 is filed shall set the matter described in the |
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| 60 | 60 | | petition or application for hearing at the earliest possible date. |
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| 61 | 61 | | (b) At the end of the hearing, the court shall determine the |
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| 62 | 62 | | merits of the suit. |
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| 63 | 63 | | (c) If the court determines that the defendant failed to |
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| 64 | 64 | | comply with a procedural requirement described by Section 41.81(a) |
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| 65 | 65 | | imposed on the defendant, the court: |
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| 66 | 66 | | (1) shall order the defendant to comply with the |
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| 67 | 67 | | procedural requirement; |
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| 68 | 68 | | (2) shall enter any order necessary to preserve rights |
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| 69 | 69 | | protected by, and impose duties required by, the law; and |
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| 70 | 70 | | (3) may award court costs and reasonable attorney's |
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| 71 | 71 | | fees to the property owner. |
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| 72 | 72 | | (d) An order entered under this section is final and may not |
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| 73 | 73 | | be appealed. |
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| 74 | 74 | | SECTION 2. Subchapter E, Chapter 41, Tax Code, as added by |
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| 75 | 75 | | this Act, applies only to a procedural requirement as described by |
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| 76 | 76 | | Section 41.81(a) of that subchapter that a property owner alleges |
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| 77 | 77 | | was required to have been complied with on or after the effective |
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| 78 | 78 | | date of this Act. |
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| 79 | 79 | | SECTION 3. This Act takes effect January 1, 2022. |
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