Bill Text: TX HB2653 | 2017-2018 | 85th Legislature | Introduced
Bill Title: Relating to the authority of a district court to hear and determine certain ad valorem tax appeals.
Spectrum: Partisan Bill (Republican 2-0)
Status: (Introduced - Dead) 2017-05-08 - Placed on General State Calendar [HB2653 Detail]
Download: Texas-2017-HB2653-Introduced.html
85R4245 CJC-F | ||
By: Geren | H.B. No. 2653 |
|
||
|
||
relating to the authority of a district court to hear and determine | ||
certain ad valorem tax appeals. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Section 42.01, Tax Code, is amended by amending | ||
Subsection (a) and adding Subsection (c) to read as follows: | ||
(a) A property owner is entitled to appeal: | ||
(1) an order of the appraisal review board | ||
determining: | ||
(A) a protest by the property owner as provided | ||
by Subchapter C of Chapter 41; | ||
(B) a [ |
||
|
||
(C) [ |
||
|
||
determination of a motion filed under Section 25.25 or of a protest | ||
under Section 41.411 for failing to comply with the prepayment | ||
requirements of Section 25.26 or 41.4115, as applicable; [ |
||
(D) [ |
||
|
||
(E) that the appraisal review board lacks | ||
jurisdiction to finally determine a protest by the property owner | ||
under Subchapter C, Chapter 41, or a motion filed by the property | ||
owner under Section 25.25 because the property owner failed to | ||
comply with a requirement of Subchapter C, Chapter 41, or Section | ||
25.25, as applicable; or | ||
(2) an order of the comptroller issued as provided by | ||
Subchapter B, Chapter 24, apportioning among the counties the | ||
appraised value of railroad rolling stock owned by the property | ||
owner. | ||
(c) A property owner who establishes that the appraisal | ||
review board had jurisdiction to issue a final determination of the | ||
protest by the property owner under Subchapter C, Chapter 41, or of | ||
the motion filed by the property owner under Section 25.25 in an | ||
appeal under Subsection (a)(1)(E) of this section is entitled to a | ||
final determination by the court of the protest under Subchapter C, | ||
Chapter 41, or of the motion filed under Section 25.25. A final | ||
determination of a protest under Subchapter C, Chapter 41, by the | ||
court under this subsection may be on any ground of protest | ||
authorized by this title applicable to the property that is the | ||
subject of the protest, regardless of whether the property owner | ||
included the ground in the property owner's notice of protest. | ||
SECTION 2. Subchapter B, Chapter 42, Tax Code, is amended by | ||
adding Section 42.231 to read as follows: | ||
Sec. 42.231. JURISDICTION OF DISTRICT COURT; REMAND OF | ||
CERTAIN APPEALS. (a) This section applies only to an appeal by a | ||
property owner of an order of the appraisal review board | ||
determining: | ||
(1) a protest by the property owner as provided by | ||
Subchapter C, Chapter 41; or | ||
(2) a motion filed by the property owner under Section | ||
25.25. | ||
(b) Subject to the provisions of this section and | ||
notwithstanding any other law, if a plea to the jurisdiction is | ||
filed in the appeal on the basis that the property owner failed to | ||
exhaust the property owner's administrative remedies, the court | ||
may, in lieu of dismissing the appeal for lack of jurisdiction, | ||
remand the action to the appraisal review board with instructions | ||
to allow the property owner an opportunity to cure the property | ||
owner's failure to exhaust administrative remedies. | ||
(c) An action remanded to the appraisal review board under | ||
Subsection (b) is considered to be a timely filed protest under | ||
Subchapter C, Chapter 41, or motion under Section 25.25, as | ||
applicable. The appraisal review board shall schedule a hearing on | ||
the protest or motion and issue a written decision determining the | ||
protest or motion in the manner required by Subchapter C, Chapter | ||
41, or Section 25.25, as applicable. | ||
(d) A determination of the appraisal review board relating | ||
to the remanded action may be appealed to the court that remanded | ||
the action to the board. A determination appealed to the court | ||
under this subsection may not be the subject of a plea to the | ||
jurisdiction on the basis of the property owner's failure to | ||
exhaust administrative remedies. | ||
(e) Notwithstanding Subsection (b), on agreement of each | ||
party to the appeal and with the approval of the court, the parties | ||
to the appeal may waive remand of the action to the appraisal review | ||
board and elect that the court determine the appeal on the merits. | ||
If the parties waive remand of the action under this subsection, | ||
each party is considered to have exhausted the party's | ||
administrative remedies. | ||
SECTION 3. The change in law made by this Act applies only | ||
to an appeal under Chapter 42, Tax Code, that is filed on or after | ||
the effective date of this Act. An appeal under Chapter 42, Tax | ||
Code, that is filed before the effective date of this Act is | ||
governed by the law in effect on the date the appeal is filed, and | ||
the former law is continued in effect for that purpose. | ||
SECTION 4. This Act takes effect September 1, 2017. |