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Senate Bill 1341 |
Senate Author: Seliger |
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Effective: 5-20-11 |
House Sponsor: Elkins |
Senate Bill 1341 amends the Tax Code to prohibit a taxing unit from being made a party to a suit filed by a property owner or chief appraiser to compel an appraisal review board to order a change in the appraisal roll. The bill requires the movant in such a suit, if a hearing is requested to review and determine compliance with certain provisions regarding the payment of taxes during a pending appeal and the forfeiture of remedy for nonpayment, to 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. The bill authorizes a taxing unit that imposes taxes on the property, regardless of whether the collector for the taxing unit receives a notice, to intervene in such a suit and to participate in the proceedings for the limited purpose of determining whether the property owner has complied with the applicable provisions. The bill entitles the taxing unit to process for witnesses and evidence and to be heard by the court.