Bill Text: TX HB1120 | 2021-2022 | 87th Legislature | Introduced
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 (Democrat 1-0)
Status: (Introduced - Dead) 2021-03-04 - Referred to Ways & Means [HB1120 Detail]
Download: Texas-2021-HB1120-Introduced.html
| 87R3886 TJB-F | ||
| By: Lucio III | H.B. No. 1120 | |
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| 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 appraisal district, chief appraiser, or appraisal | ||
| review board to comply with a procedural requirement imposed under | ||
| this title, under a rule established by the appraisal review board | ||
| under this chapter, or under a rule adopted by the comptroller under | ||
| this title 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 state how the alleged failure to comply | ||
| with the procedural requirement adversely affects the property | ||
| owner. 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 and the chief appraiser 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. POSTPONEMENT OF PROTEST HEARING. (a) A | ||
| property owner who has delivered written notice under Section | ||
| 41.81(c) may request and is entitled to receive a postponement of a | ||
| protest hearing on the protest that is the subject of an alleged | ||
| failure to comply with a procedural requirement described by | ||
| Section 41.81(a) until the earlier of: | ||
| (1) the date the property owner brings suit under | ||
| Section 41.81; or | ||
| (2) the date prescribed by Section 41.81(c)(2). | ||
| (b) A postponement authorized by this section is in addition | ||
| to any other postponement authorized or required by this chapter. | ||
| Sec. 41.83. NO DISCOVERY. Neither party may conduct | ||
| discovery in a suit brought under Section 41.81. | ||
| Sec. 41.84. HEARING. (a) The court in which a suit under | ||
| Section 41.81 is filed shall set the matter described in the | ||
| petition or application for hearing at the earliest possible date. | ||
| (b) At the end of the hearing, the court shall determine the | ||
| merits of the suit. | ||
| (c) If the court determines that the defendant failed to | ||
| comply with a procedural requirement described by Section 41.81(a) | ||
| imposed on the defendant, 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(a) 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, 2022. | ||
