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A BILL TO BE ENTITLED
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AN ACT
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relating to the authority of a property owner to bring suit to |
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compel an appraisal district, chief appraiser, or appraisal review |
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board to comply with a procedural requirement applicable to an ad |
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valorem tax protest. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Chapter 41, Tax Code, is amended by adding |
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Subchapter E to read as follows: |
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SUBCHAPTER E. LIMITED SUIT TO COMPEL COMPLIANCE WITH PROCEDURAL |
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REQUIREMENT |
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Sec. 41.81. LIMITED SUIT. (a) A property owner who has |
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filed a notice of protest under this chapter may bring suit against |
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an appraisal district, chief appraiser, or appraisal review board |
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to compel the appraisal district, chief appraiser, or appraisal |
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review board to comply with a procedural requirement imposed under |
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this title, under a rule established by the appraisal review board |
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under this chapter, or under a rule adopted by the comptroller under |
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this title that is applicable to the protest. |
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(b) A property owner may bring suit under this section by |
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filing a petition or application in district court. |
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(c) A property owner may not bring suit under this section |
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unless the property owner has delivered written notice of the |
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procedural requirement the property owner alleges the appraisal |
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district, chief appraiser, or appraisal review board failed to |
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comply with and the appraisal district, chief appraiser, or |
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appraisal review board, as applicable, refuses to comply with the |
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requirement, or does not comply with or agree to comply with the |
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requirement, on or before the 10th day after the date the notice is |
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delivered. The notice must state how the alleged failure to comply |
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with the procedural requirement adversely affects the property |
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owner. The notice must be delivered by certified mail, return |
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receipt requested, to the chief appraiser if the property owner |
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alleges that the appraisal district or chief appraiser failed to |
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comply with the procedural requirement, or to the chairman of the |
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appraisal review board and the chief appraiser if the property |
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owner alleges that the appraisal review board failed to comply with |
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the requirement. The property owner may not file a petition under |
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this section: |
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(1) earlier than the earlier of: |
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(A) the date the appraisal district, chief |
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appraiser, or appraisal review board, as applicable, refuses to |
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comply with the procedural requirement, if applicable; or |
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(B) the 11th day after the date the notice is |
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delivered; or |
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(2) later than the 30th day after the first date the |
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property owner is authorized to file the petition under Subdivision |
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(1). |
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(d) A suit brought under this section is for the limited |
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purpose of determining whether the defendant failed to comply with |
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the procedural requirement that is the subject of the suit. |
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(e) A suit brought under this section may not address the |
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merits of a motion filed under Section 25.25 or a protest filed |
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under this chapter. |
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Sec. 41.82. POSTPONEMENT OF PROTEST HEARING. (a) A |
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property owner who has delivered written notice under Section |
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41.81(c) may request and is entitled to receive a postponement of a |
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protest hearing on the protest that is the subject of an alleged |
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failure to comply with a procedural requirement described by |
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Section 41.81(a) until the earlier of: |
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(1) the date the property owner brings suit under |
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Section 41.81; or |
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(2) the date prescribed by Section 41.81(c)(2). |
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(b) A postponement authorized by this section is in addition |
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to any other postponement authorized or required by this chapter. |
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Sec. 41.83. NO DISCOVERY. Neither party may conduct |
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discovery in a suit brought under Section 41.81. |
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Sec. 41.84. HEARING. (a) The court in which a suit under |
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Section 41.81 is filed shall set the matter described in the |
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petition or application for hearing at the earliest possible date. |
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(b) At the end of the hearing, the court shall determine the |
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merits of the suit. |
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(c) If the court determines that the defendant failed to |
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comply with a procedural requirement described by Section 41.81(a) |
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imposed on the defendant, the court: |
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(1) shall order the defendant to comply with the |
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procedural requirement; |
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(2) shall enter any order necessary to preserve rights |
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protected by, and impose duties required by, the law; and |
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(3) may award court costs and reasonable attorney's |
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fees to the property owner. |
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(d) An order entered under this section is final and may not |
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be appealed. |
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SECTION 2. Subchapter E, Chapter 41, Tax Code, as added by |
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this Act, applies only to a procedural requirement as described by |
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Section 41.81(a) of that subchapter that a property owner alleges |
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was required to have been complied with on or after the effective |
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date of this Act. |
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SECTION 3. This Act takes effect January 1, 2022. |