Bill Text: TX HB1745 | 2019-2020 | 86th Legislature | Comm Sub


Bill Title: Relating to the authority of a property owner 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.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced) 2019-04-15 - Committee report sent to Calendars [HB1745 Detail]

Download: Texas-2019-HB1745-Comm_Sub.html
  86R23239 TJB-F
 
  By: Geren H.B. No. 1745
 
  Substitute the following for H.B. No. 1745:
 
  By:  Martinez Fischer C.S.H.B. No. 1745
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the authority of a property owner 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 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 may bring suit under this section by
  filing a petition or application in district court.
         (c)  A property owner may not bring suit under this section
  unless the property owner has delivered written notice of the
  procedural requirement the property owner alleges the appraisal
  district, chief appraiser, or appraisal review board failed to
  comply with and the appraisal district, chief appraiser, or
  appraisal review board, as applicable, refuses to comply with the
  requirement, or does not comply with or agree to comply with the
  requirement, on or before the 10th day after the date the notice is
  delivered.  The notice must be delivered by certified mail, return
  receipt requested, to the chief appraiser if the property owner
  alleges that the appraisal district or chief appraiser failed to
  comply with the procedural requirement, or to the chairman of the
  appraisal review board if the property owner alleges that the
  appraisal review board failed to comply with the requirement.  The
  property owner may not file a petition under this section:
               (1)  earlier than the earlier of:
                     (A)  the date the appraisal district, chief
  appraiser, or appraisal review board, as applicable, refuses to
  comply with the procedural requirement, if applicable; or
                     (B)  the 11th day after the date the notice is
  delivered; or
               (2)  later than the 30th day after the first date the
  property owner is authorized to file the petition under Subdivision
  (1).
         (d)  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.
         (e)  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:
               (1)  shall order the defendant to comply with the
  procedural requirement;
               (2)  shall enter any order necessary to preserve rights
  protected by, and impose duties required by, the law; and
               (3)  may award court costs and reasonable attorney's
  fees to the property 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 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.
feedback