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Senate Bill 2242 |
Senate Author: Hinojosa et al. |
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Effective: 6-12-17 |
House Sponsor: Lozano et al. |
Senate Bill 2242 amends the Local Government Code to authorize a property owner, if, as a result of disputed, overlapping, or erroneously applied geographic boundaries between like taxing units involving Nueces and San Patricio Counties, multiple like taxing units have imposed property taxes on the same property, to file suit in the Supreme Court of Texas to establish the correct geographic boundary between the taxing units and determine the amount of taxes owed on the property and the taxing unit or units to which the taxes are owed.
Senate Bill 2242 amends the Tax Code to authorize like taxing units to which a property owner has made tax payments under protest as a result of an applicable dispute or error to enter into a written agreement to resolve the dispute or error that establishes the correct geographic boundary between the taxing units and requires the taxing units to refund to the property owner any amount by which the amount paid exceeds the amount due. The bill requires the chief appraiser of each applicable appraisal district to correct the appropriate records as necessary to reflect an agreement or supreme court order establishing the correct geographic boundaries.
Senate Bill 2242 amends the Education Code to require the commissioner of education to adjust certain amounts due to a public school district as necessary to account for the resolution of a dispute or error involving the district and another district by an agreement between the districts or by a supreme court order as authorized by the bill.