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House Bill 986 |
House Author: Villarreal |
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Effective: 6-19-09 |
Senate Sponsor: Hinojosa |
House Bill 986 amends the Tax Code to increase, from 45 to 60 days, the allowable time period within which a party must file a petition for judicial review of a final order of an appraisal review board, after the party has received notice of that order. It clarifies that the petition may be filed at any time after the hearing but before the 60-day deadline. The bill requires the comptroller of public accounts to prescribe the form necessary to allow a property owner to designate the person to whom a refund, following a property tax appeal to the courts, must be sent. The bill establishes required form contents and mailing options. The bill requires a taxing unit to send a refund to the property owner unless either the final judgment in an appeal designates to whom and where a refund is to be sent or the prescribed form is filed with a taxing unit before the 21st day after the final determination of an appeal and designates a person and address different from the property owner. It prohibits a taxing unit from sending a refund before the earlier of that 21st day or the date the form is filed. It includes additional clarifications regarding refunds and the form and includes associated transition provisions.