89R4588 CS-D
By: Harris H.B. No. 3403
A BILL TO BE ENTITLED
AN ACT
relating to the right of the chief appraiser of an appraisal
district, the appraisal district, or the appraisal review board of
the appraisal district to bring certain claims in an appeal of an
order of the appraisal review board.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 42.21(b), Tax Code, is amended to read as
follows:
(b) [A petition for review brought under Section 42.02 must
be brought against the owner of the property involved in the
appeal.] A petition for review brought under Section 42.031 must be
brought against the appraisal district and against the owner of the
property involved in the appeal. A petition for review brought
under Section 42.01(a)(2) or 42.03 must be brought against the
comptroller. Any other petition for review under this chapter must
be brought against the appraisal district. A petition for review
may not be brought against the appraisal review board. An appraisal
district may hire an attorney that represents the district to
represent the appraisal review board established for the district
to file an answer and obtain a dismissal of a suit filed against the
appraisal review board in violation of this subsection.
SECTION 2. Section 42.23, Tax Code, is amended by adding
Subsection (j) to read as follows:
(j) A chief appraiser, appraisal district, or appraisal
review board may not bring a counterclaim in an appeal brought under
this chapter.
SECTION 3. Section 42.02, Tax Code, is repealed.
SECTION 4. The changes in law made by this Act apply only to
an appeal that is filed on or after the effective date of this Act.
An appeal filed before the effective date of this Act is governed by
the law in effect on the date the appeal was filed, and the former
law is continued in effect for that purpose.
SECTION 5. This Act takes effect September 1, 2025.