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House Bill 380 |
House Author: Geren et al. |
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Effective: 9-1-19 |
Senate Sponsor: Hancock |
House Bill 380 amends the Tax Code to entitle a property owner to appeal an order of an appraisal review board (ARB) determining that the ARB lacks jurisdiction to finally determine a taxpayer protest by the property owner or a motion filed by the property owner for a correction of the appraisal roll because the property owner failed to comply with an applicable statutory requirement pertaining to the protest or motion. A property owner who establishes that the ARB had jurisdiction to issue a final determination or motion is entitled to a final determination by the district court of the protest or motion. The bill establishes the jurisdiction of district courts with respect to certain property tax cases and provides for the remanding of an action to an ARB.