|
Senate Bill 1359 |
Senate Author: Seliger |
|
Effective: 6-19-09 |
House Sponsor: Rose |
Provisions of the Tax Code relating to judicial appeals of specified property tax matters require a property owner who files a motion for judicial review of an order of an appraisal review board or the comptroller of public accounts to pay taxes on the property as a prerequisite to the appeal, unless the owner is excused following the filing of an oath of inability to pay the taxes. Senate Bill 1359 requires a party who seeks a court hearing on an owner's compliance with related statutory requirements to mail notice of such 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 to intervene in a judicial appeal and to participate in the proceedings for the limited purpose of determining whether a property owner has complied with those statutory requirements.