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A BILL TO BE ENTITLED
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AN ACT
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relating to the persons entitled to intervene in an appeal to a |
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district court of an ad valorem tax-related matter. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 42.016, Tax Code, is amended to read as |
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follows: |
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Sec. 42.016. INTERVENTION IN APPEAL BY CERTAIN PERSONS. A |
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person is entitled to intervene in an appeal brought under this |
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chapter and the person has standing and the court has jurisdiction |
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in the appeal if the property that is the subject of the appeal was |
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also the subject of a protest hearing and the person: |
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(1) owned the property at any time during the tax year |
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at issue; |
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(2) leased the property at any time during the tax year |
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at issue and the person filed the protest that resulted in the |
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issuance of the order under appeal; [or] |
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(3) is shown on the appraisal roll as the owner of the |
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property or as a lessee authorized to file a protest and the person |
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filed the protest that resulted in the issuance of the order under |
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appeal; or |
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(4) acquires ownership of the property during the |
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pendency of the appeal and the person obtains an assignment of the |
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right to pursue the appeal from: |
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(A) a prior owner of the property with authority |
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to pursue the appeal; |
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(B) a court-appointed receiver with authority to |
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pursue the appeal under a court order; or |
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(C) a trustee under a deed of trust or similar |
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instrument if the person acquires the property at a foreclosure |
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sale and the property owner whose interest was foreclosed on had |
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authority to pursue the appeal. |
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SECTION 2. Section 42.016, Tax Code, as amended by this Act, |
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applies to an appeal that is pending on the effective date of this |
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Act or that is filed on or after the effective date of this Act. |
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SECTION 3. This Act takes effect immediately if it receives |
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a vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, this |
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Act takes effect September 1, 2013. |