Bill Text: TX SB1341 | 2011-2012 | 82nd Legislature | Enrolled
Bill Title: Relating to the participation by a taxing unit in a suit to compel an appraisal review board to order a change in an appraisal roll.
Spectrum: Partisan Bill (Republican 2-0)
Status: (Passed) 2011-05-20 - Effective immediately [SB1341 Detail]
Download: Texas-2011-SB1341-Enrolled.html
S.B. No. 1341 |
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relating to the participation by a taxing unit in a suit to compel | ||
an appraisal review board to order a change in an appraisal roll. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Section 25.25, Tax Code, is amended by amending | ||
Subsection (g) and adding Subsections (g-1) and (g-2) to read as | ||
follows: | ||
(g) Within 45 days after receiving notice of the appraisal | ||
review board's determination of a motion under this section, the | ||
property owner or the chief appraiser may file suit to compel the | ||
board to order a change in the appraisal roll as required by this | ||
section. A taxing unit may not be made a party to a suit filed by a | ||
property owner or chief appraiser under this subsection. | ||
(g-1) In a suit filed under Subsection (g), if a hearing to | ||
review and determine compliance with Section 42.08 is requested, | ||
the movant must mail notice of the hearing by certified mail, return | ||
receipt requested, to the collector for each taxing unit that | ||
imposes taxes on the property not later than the 45th day before the | ||
date of the hearing. | ||
(g-2) Regardless of whether the collector for the taxing | ||
unit receives a notice under Subsection (g-1), a taxing unit that | ||
imposes taxes on the property may intervene in a suit filed under | ||
Subsection (g) and participate in the proceedings for the limited | ||
purpose of determining whether the property owner has complied with | ||
Section 42.08. The taxing unit is entitled to process for witnesses | ||
and evidence and to be heard by the court. | ||
SECTION 2. (a) Except as provided by Subsection (b) of | ||
this section: | ||
(1) the change in law made by this Act applies only to | ||
a suit under Subsection (g), Section 25.25, Tax Code, that is filed | ||
on or after the effective date of this Act; and | ||
(2) a suit under Subsection (g), Section 25.25, Tax | ||
Code, that was filed before the effective date of this Act is | ||
governed by the law in effect on the date the suit was filed, and the | ||
former law is continued in effect for that purpose. | ||
(b) Subsection (g-2), Section 25.25, Tax Code, as added by | ||
this Act, applies to a suit under Subsection (g), Section 25.25, Tax | ||
Code, that is: | ||
(1) filed on or after the effective date of this Act; | ||
or | ||
(2) pending on the effective date of this Act. | ||
SECTION 3. This Act takes effect immediately if it receives | ||
a vote of two-thirds of all the members elected to each house, as | ||
provided by Section 39, Article III, Texas Constitution. If this | ||
Act does not receive the vote necessary for immediate effect, this | ||
Act takes effect September 1, 2011. | ||
______________________________ | ______________________________ | |
President of the Senate | Speaker of the House | |
I hereby certify that S.B. No. 1341 passed the Senate on | ||
April 13, 2011, by the following vote: Yeas 31, Nays 0. | ||
______________________________ | ||
Secretary of the Senate | ||
I hereby certify that S.B. No. 1341 passed the House on | ||
May 7, 2011, by the following vote: Yeas 118, Nays 0, one present | ||
not voting. | ||
______________________________ | ||
Chief Clerk of the House | ||
Approved: | ||
______________________________ | ||
Date | ||
______________________________ | ||
Governor |