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House Bill 2220 |
House Author: Davis, Yvonne |
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Effective: 6-17-11 |
Senate Sponsor: Ellis |
House Bill 2220 amends the Tax Code to require a property owner who files a motion to correct an appraisal roll or who protests the failure of the chief appraiser or the appraisal review board to provide any notice to which the property owner is entitled to pay the amount of taxes due on the portion of the property's taxable value that is not in dispute before the delinquency date, unless excused after filing an oath of inability to pay, or else forfeit the right to a final determination of the motion or protest. The pendency of the motion or protest does not affect the delinquency date for the taxes on the property that is the subject of the motion or protest.
House Bill 2220 requires the board, on the motion of a party, to determine compliance with requirements to prepay the property taxes due as a prerequisite to a final determination of a pending motion or protest and authorizes the board to set such terms and conditions on any grant of relief as may be reasonably required by the circumstances.
House Bill 2220 authorizes the property owner or the chief appraiser to file suit to compel the appraisal review board to order a change in the appraisal roll within 45 days of receiving notice of a determination of the board that the property owner has forfeited the right to a final determination of a motion for failing to prepay property taxes. The bill entitles a property owner to appeal such a determination.