Bill Text: TX HB988 | 2021-2022 | 87th Legislature | Introduced
NOTE: There are more recent revisions of this legislation. Read Latest Draft
Bill Title: Relating to ad valorem taxation; creating a criminal offense.
Spectrum: Moderate Partisan Bill (Republican 13-4)
Status: (Passed) 2021-06-15 - See remarks for effective date [HB988 Detail]
Download: Texas-2021-HB988-Introduced.html
Bill Title: Relating to ad valorem taxation; creating a criminal offense.
Spectrum: Moderate Partisan Bill (Republican 13-4)
Status: (Passed) 2021-06-15 - See remarks for effective date [HB988 Detail]
Download: Texas-2021-HB988-Introduced.html
87R2694 SMT-F | ||
By: Shine | H.B. No. 988 |
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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 chapter or under a rule established by the appraisal review | ||
board or the comptroller 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 state how the alleged failure to comply | ||
with the procedural requirement harms 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 property owner who delivers written notice under | ||
Subsection (c) is entitled to a postponement of a hearing on the | ||
protest that is the basis for the owner's allegation in the notice | ||
and that is scheduled to be held during: | ||
(1) the 10-day period following delivery of the | ||
notice; or | ||
(2) the pendency of a suit brought under this section. | ||
(e) 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. | ||
(f) 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 Section 41.81. | ||
Sec. 41.83. 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 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 appraisal review | ||
board or the comptroller 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, 2022. |