By: Henderson, Armbrister S.B. No. 1466
A BILL TO BE ENTITLED
AN ACT
1-1 relating to appraisal districts, appraisal review boards, property
1-2 tax appraisal rolls, property tax collections, and property tax
1-3 appeals.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Subdivision (18), Section 1.04, Tax Code, is
1-6 amended to read as follows:
1-7 (18) "Clerical error" means an error:
1-8 (A) that is made by a chief appraiser, an
1-9 appraisal review board, or a property owner and that is or results
1-10 from a mistake or failure in writing, copying, transcribing,
1-11 entering or retrieving computer data, computing, or calculating; or
1-12 (B) that prevents an appraisal roll or a tax
1-13 roll from accurately reflecting a finding or determination made by
1-14 the chief appraiser, the appraisal review board, or the assessor.
1-15 However<; however>, "clerical error" under this paragraph does not
1-16 include an error that is or results from a mistake in judgment or
1-17 reasoning <in the making of the finding or determination>.
1-18 SECTION 2. Subsection (e), Section 1.111, Tax Code, is
1-19 amended to read as follows:
1-20 (e) An agreement between <an agent for> a property owner or
1-21 the owner's agent and the chief appraiser <relating to a matter
1-22 that may be protested to the appraisal review board> is <not> final
1-23 if the agreement relates to a matter:
2-1 (1) which may be protested to the appraisal review
2-2 board or on which a protest has been filed but not determined
2-3 <unless approved> by the <appraisal review> board; or
2-4 (2) which may be corrected under Section 25.25 or on
2-5 which a motion for correction under that section has been filed but
2-6 not determined by the board.
2-7 SECTION 3. Section 6.06, Tax Code, is amended by adding
2-8 Subsection (k) to read as follows:
2-9 (k) An appraisal district may pledge revenues from payments
2-10 delinquent under Subsection (e) of this section as security for a
2-11 loan. Funds secured through such loans may be used for any legal
2-12 expenditure or purpose of an appraisal district under this title.
2-13 SECTION 4. Subsection (c), Section 6.41, Tax Code, is
2-14 amended to read as follows:
2-15 (c) To be eligible to serve on the board, an individual must
2-16 be a resident of the district and must have resided in the district
2-17 for at least two years. An individual who is or at any time in the
2-18 five preceding years was a <A> member of the appraisal district
2-19 board of directors or an officer or employee of the comptroller,
2-20 the appraisal office, or a taxing unit is ineligible to serve on
2-21 the board. In an appraisal district established for a county
2-22 having a population of more than 50,000, an individual who has
2-23 served for all or part of three previous terms on the appraisal
2-24 review board is ineligible to serve on the appraisal review board.
2-25 In an appraisal district established for any other county, an
3-1 individual who has served for all or part of two consecutive terms
3-2 on the appraisal review board is ineligible to serve on the
3-3 appraisal review board during a term that begins on the next
3-4 January 1 following the second of those consecutive terms.
3-5 SECTION 5. Section 25.03, Tax Code, is amended to read as
3-6 follows:
3-7 Sec. 25.03. Description. (a) Property shall be described
3-8 in the appraisal records with sufficient certainty to identify it.
3-9 (b) The description of real property may include an address
3-10 or identifier assigned to the property by the chief appraiser.
3-11 (c) The description of a manufactured home shall include the
3-12 correct identification or serial number of the home or the
3-13 Department of Housing and Urban Development label number or the
3-14 state seal number.
3-15 (d) <(b)> The comptroller may adopt rules establishing
3-16 minimum standards for descriptions of property.
3-17 SECTION 6. The heading of Section 25.22, Tax Code, is
3-18 amended to read as follows:
3-19 Sec. 25.22. SUBMISSION OF APPRAISAL RECORDS <FOR REVIEW AND
3-20 PROTEST>.
3-21 SECTION 7. Subsection (a), Section 25.22, Tax Code, is
3-22 amended to read as follows:
3-23 (a) By May 15 or as soon thereafter as practicable, the
3-24 chief appraiser shall submit the completed appraisal records to the
3-25 appraisal review board <for review and determination of protests>.
4-1 However, the chief appraiser may not submit the records until the
4-2 chief appraiser has delivered the notices required by Subsection
4-3 (d) of Section 11.45, Subsection (d) of Section 23.44, Subsection
4-4 (d) of Section 23.57, Subsection (d) of Section 23.79, Subsection
4-5 (d) of Section 23.85, Subsection (d) of Section 23.95, and Section
4-6 25.19.
4-7 SECTION 8. Subsection (d), Section 25.23, Tax Code, is
4-8 amended to read as follows:
4-9 (d) Supplemental appraisal records are subject to <review,>
4-10 protest<,> and appeal as provided by Chapters 41 and 42 <of this
4-11 code>. However, a property owner must file a notice of protest
4-12 within 30 days after the date notice is delivered as required by
4-13 Section 25.19. If a property owner files a notice of protest, the
4-14 appraisal review board shall hear and determine the protest within
4-15 30 days after the filing of the protest or as soon thereafter as
4-16 practicable. If a property owner does not file a protest within
4-17 the protest deadline, the appraisal review board shall complete its
4-18 review of the supplemental appraisal records within 30 days after
4-19 the protest deadline or as soon thereafter as practicable.
4-20 SECTION 9. Section 25.25, Tax Code, is amended by amending
4-21 Subsections (c) through (g) and adding Subsections (h) through (k)
4-22 to read as follows:
4-23 (c) At any time before the end of three <five> years after
4-24 January 1 of a tax year, the appraisal review board, on motion of
4-25 the chief appraiser or of a property owner, shall <may direct> by
5-1 written order <changes in the appraisal roll to> correct an item
5-2 covered by this subsection. This subsection applies to:
5-3 (1) clerical errors that affect a property owner's
5-4 liability for a tax imposed in that tax year;
5-5 (2) multiple appraisals of a property in that tax
5-6 year; <or>
5-7 (3) the inclusion of property that does not exist in
5-8 the form or at the location described in the appraisal roll; or
5-9 (4) an erroneous determination of the ownership of
5-10 property.
5-11 (d) The appraisal review board, on the joint motion of the
5-12 property owner and the chief appraiser filed at any time prior to
5-13 the date the taxes become delinquent, shall by written order
5-14 correct an error that resulted in an incorrect appraised value for
5-15 the owner's property.
5-16 (e) The appraisal review board, on motion of <At any time
5-17 prior to the date the taxes become delinquent,> a property owner or
5-18 the chief appraiser filed at any time prior to the date the taxes
5-19 become delinquent, shall by written order <may file a motion with
5-20 the appraisal review board to change the appraisal roll to> correct
5-21 an error that resulted in an incorrect appraised value for the
5-22 owner's property. However, the error may not be corrected unless
5-23 the incorrect <it resulted in an> appraised value is greater <that
5-24 exceeds by more> than 1.33 times <one-third> the correct appraised
5-25 value. If the appraisal roll is changed under this subsection, the
6-1 property owner must pay to each affected taxing unit a
6-2 late-correction penalty equal to 10 percent of the amount of taxes
6-3 as calculated on the basis of the corrected appraised value.
6-4 (f) The appraisal roll may not be changed under Subsection
6-5 (e) <this subsection> if, for the tax year in issue:
6-6 (1) the property was the subject of a notice of
6-7 protest filed <brought> by the property owner under Chapter 41; or
6-8 (2) <if> the appraised value of the property was
6-9 established as a result of a written agreement between the property
6-10 owner or his agent and the appraisal district.
6-11 (g) <(e)> A party bringing a motion under Subsection (c),
6-12 (d), or (e) <of this section> is entitled to a hearing on and a
6-13 determination of the motion by the appraisal review board. Not
6-14 later than 15 days before the hearing, the board must deliver
6-15 written notice of the date, time, and place of the hearing to the
6-16 chief appraiser, the property owner, and the presiding officer of
6-17 the governing body of each taxing unit in which the property is
6-18 located. The chief appraiser, the property owner, and each taxing
6-19 unit are entitled to present evidence and argument at the hearing
6-20 and to receive written notice of the board's determination of the
6-21 motion. A property owner who files the motion must comply with the
6-22 payment requirements of Section 42.08 of this code or he forfeits
6-23 his right to a hearing on or a final determination of the motion.
6-24 (h) <(f)> The chief appraiser shall certify each change made
6-25 as provided by this section to the assessor for each unit affected
7-1 by the change within five days after the date the change is
7-2 entered.
7-3 (i) <(g)> Within 45 days after receiving notice of the
7-4 appraisal review board's determination of a motion under this
7-5 section, the property owner or the chief appraiser may bring an
7-6 action by mandamus or otherwise <file suit> to compel the board to
7-7 order a change in the appraisal roll as required by this section.
7-8 (j) A person who acquires property after January 1 of the
7-9 tax year at issue is entitled to file any motion that this section
7-10 authorizes the person who owned the property on January 1 of that
7-11 year to file, if the deadline for filing the motion has not passed.
7-12 (k) If during the pendency of a motion under this section
7-13 the ownership of property subject to the motion changes, the new
7-14 owner of the property is entitled to proceed with the motion in the
7-15 same manner as the property owner who filed the motion.
7-16 SECTION 10. Chapter 25, Tax Code, is amended by adding
7-17 Section 25.26 to read as follows:
7-18 Sec. 25.26. COOPERATION WITH CERTAIN PUBLIC AGENCIES.
7-19 (a) The chief appraiser may provide information in the appraisal
7-20 records of the appraisal district to a public agency and assist the
7-21 public agency in the performance of its functions.
7-22 (b) The chief appraiser, the appraisal district, and the
7-23 directors of the district are not liable to a person damaged or
7-24 injured by an act of the chief appraiser under Subsection (a) or
7-25 because of the information provided by the chief appraiser.
8-1 (c) In this section, "public agency" has the meaning
8-2 assigned by Section 771.001, Health and Safety Code.
8-3 SECTION 11. Subsections (a) and (f), Section 31.01, Tax
8-4 Code, are amended to read as follows:
8-5 (a) Except as provided by Subsection (f) of this section,
8-6 the assessor for each taxing unit shall prepare and mail a tax bill
8-7 to each person in whose name the property is listed on the tax roll
8-8 or to his authorized agent. The assessor shall mail tax bills by
8-9 October 1 or as soon thereafter as practicable. The assessor shall
8-10 mail to the state agency or institution the tax bill for any
8-11 taxable property owned by the agency or institution. The agency or
8-12 institution shall pay the taxes from funds appropriated for payment
8-13 of the taxes or, if there are none, from funds appropriated for the
8-14 administration of the agency or institution. The outside of the
8-15 envelope in which a tax bill is sent must show the return address
8-16 of the taxing unit and must contain, in all capital letters, the
8-17 words "ADDRESS CORRECTION REQUESTED."
8-18 (f) A collector may provide that a tax bill not be sent
8-19 until the total amount of unpaid taxes the collector collects on
8-20 the property for all taxing units the collector serves is $15 or
8-21 more. A collector may not send a tax bill for an amount of taxes
8-22 less than $15 if before the tax bill is prepared the property owner
8-23 files a written request with the collector that a tax bill not be
8-24 sent until the total amount of unpaid taxes the collector collects
8-25 on the property is $15 or more. The request applies to all
9-1 subsequent taxes the collector collects on the property until the
9-2 property owner in writing revokes the request or the person no
9-3 longer owns the property. <Penalties and interest do not accrue
9-4 during a period when a bill is not sent under this subsection.>
9-5 SECTION 12. Chapter 31, Tax Code, is amended by adding
9-6 Section 31.015 to read as follows:
9-7 Sec. 31.015. CERTAIN TAX BILLS: PENALTY AND INTEREST
9-8 EXCLUDED. (a) If a tax bill is returned undelivered to the taxing
9-9 unit by the United States Postal Service, penalties and interest on
9-10 the amount of the tax to which the bill applies shall be waived if:
9-11 (1) the taxing unit does not send another tax bill on
9-12 the property in question at least 21 days before the delinquency
9-13 date to the current mailing address furnished by the property owner
9-14 and the property owner establishes that a current mailing address
9-15 was furnished to the appraisal district by the property owner for
9-16 the tax bill before September 1 of the year in which the tax is
9-17 assessed; or
9-18 (2) the tax bill was returned because of an act or
9-19 omission of an officer, employee, or agent of the taxing unit or
9-20 the appraisal district in which the taxing unit participates and
9-21 the taxing unit or appraisal district did not send another tax bill
9-22 on the property in question at least 21 days before the delinquency
9-23 date to the proper mailing address.
9-24 (b) For the purposes of this section, a property owner is
9-25 considered to have furnished a current mailing address to the
10-1 taxing unit or to the appraisal district if the current address is
10-2 expressly communicated to the appraisal district in writing or if
10-3 the appraisal district received a copy of a recorded instrument
10-4 transferring ownership of real property and the current mailing
10-5 address of the new owner is included in the instrument or in
10-6 accompanying communications or letters of transmittal.
10-7 (c) A request for a waiver of penalties and interest under
10-8 this section must be made within six months of the delinquency
10-9 date.
10-10 (d) Penalties and interest do not accrue during the period
10-11 that a bill is not sent under Section 31.01(f).
10-12 (e) A property owner is not entitled to relief under this
10-13 section if the property owner or the owner's agent furnished an
10-14 incorrect mailing address to the appraisal district or the taxing
10-15 unit or to an employee or agent of the district or unit.
10-16 SECTION 13. Section 32.01, Tax Code, is amended to read as
10-17 follows:
10-18 Sec. 32.01. TAX LIEN. (a) On January 1 of each year, a tax
10-19 lien attaches to property to secure the payment of all taxes,
10-20 penalties, and interest ultimately imposed for the year on the
10-21 <that> property, whether or not the taxes are imposed in the year
10-22 the lien attaches. The lien exists in favor of each taxing unit
10-23 having power to tax the property.
10-24 (b) A tax lien on inventory, furniture, equipment, or other
10-25 personal property is a lien in solido and attaches to all
11-1 inventory, furniture, equipment, and other personal property that
11-2 the property owner owns on January 1 of the year the lien attaches
11-3 or that the property owner subsequently acquires.
11-4 (c) The lien under this section is perfected on attachment
11-5 and, except as provided by Section 32.03(b), perfection requires no
11-6 further action by the taxing unit.
11-7 SECTION 14. Section 33.01, Tax Code, is amended by adding
11-8 Subsection (d) to read as follows:
11-9 (d) A delinquent tax continues to accrue penalties and
11-10 interest under this section after a judgment establishing liability
11-11 for the tax has been entered by a court. The rate of interest need
11-12 not be stated in the judgment.
11-13 SECTION 15. Section 33.41, Tax Code, is amended by adding
11-14 Subsection (c) to read as follows:
11-15 (c) In a suit brought under Subsection (a), a taxing unit
11-16 may foreclose any other lien on the property in favor of the taxing
11-17 unit or enforce personal liability of the property owner for the
11-18 other lien.
11-19 SECTION 16. Subsection (a), Section 33.48, Tax Code, is
11-20 amended to read as follows:
11-21 (a) In addition to other costs authorized by law, a taxing
11-22 unit is entitled to recover the following costs and expenses in a
11-23 suit to collect a delinquent tax:
11-24 (1) all usual court costs, including the cost of
11-25 serving process;
12-1 (2) costs of filing for record a notice of lis pendens
12-2 against property;
12-3 (3) expenses of foreclosure sale;
12-4 (4) <(3)> reasonable expenses, subject to approval by
12-5 the court, that are incurred by the taxing unit in determining the
12-6 name, identity, and location of necessary parties and in procuring
12-7 necessary legal descriptions of the property on which a delinquent
12-8 tax is due; and
12-9 (5) <(4)> reasonable attorney's fees approved by the
12-10 court and not exceeding 15 percent of the total amount of taxes,
12-11 penalties, and interest <adjudged> due the unit.
12-12 SECTION 17. Section 33.51, Tax Code, is amended to read as
12-13 follows:
12-14 Sec. 33.51. WRIT OF POSSESSION. If the court orders the
12-15 foreclosure of a tax lien and the sale of real property, the
12-16 judgment shall provide for the issuance of a writ of possession to
12-17 the purchaser at the sale or his assigns within 20 days after the
12-18 period of redemption expires. On the motion of the purchaser or
12-19 the purchaser's assigns, the court shall issue a writ of possession
12-20 to the purchaser or the purchaser's assigns at any time after the
12-21 sale.
12-22 SECTION 18. Section 33.52, Tax Code, is amended to read as
12-23 follows:
12-24 Sec. 33.52. JUDGMENT FOR CURRENT TAXES. (a) If the court
12-25 orders the foreclosure of a tax lien and the sale of real property,
13-1 the judgment shall, on motion of the taxing unit, order that the
13-2 taxing unit recover from the proceeds of the sale the amount of tax
13-3 on the property for the current tax year <prorated to the day of
13-4 judgment>.
13-5 (b) If the amount of tax for the current tax year has not
13-6 been determined on the date of judgment, the court shall, on motion
13-7 of the taxing unit, order recovery of the amount of tax imposed on
13-8 the property for the preceding tax year<, prorated to the date of
13-9 judgment>.
13-10 (c) If the judgment does not provide for recovery of taxes
13-11 imposed for the current tax year or for recovery of estimated taxes
13-12 that cannot then be calculated for the current year, the real
13-13 property is subject to the taxes for the current tax year and to
13-14 the lien that secures those taxes, and any subsequent purchaser
13-15 takes the property subject to those taxes and the tax lien.
13-16 SECTION 19. Subsections (a) and (c), Section 33.71, Tax
13-17 Code, are amended to read as follows:
13-18 (a) The court may, in delinquent tax suits, for good cause
13-19 appoint a master in chancery for each case as desired, who shall be
13-20 a citizen of this state and not an attorney for either party to the
13-21 action, nor related to either party, who shall perform all of the
13-22 duties required by the court, be under orders of the court, and
13-23 have the power the master of chancery has in a court of equity. A
13-24 person who has served as a master in chancery under this section
13-25 for four or more years is not eligible for appointment under this
14-1 subsection.
14-2 (c) Subject to the limitations and specifications stated in
14-3 the order, the master may:
14-4 (1) to the extent that the master is specifically
14-5 authorized by this code or by the Texas Rules of Civil Procedure
14-6 and subsequent amendments of those rules, regulate all proceedings
14-7 in every hearing before the master and do all acts and take all
14-8 measures necessary or proper for the efficient performance of
14-9 duties under the order;
14-10 (2) require the production of evidence upon all
14-11 matters embraced in the reference, including the production of
14-12 books, papers, vouchers, documents, and other writings applicable
14-13 to the case;
14-14 (3) rule upon the admissibility of evidence, unless
14-15 otherwise directed by the order of reference;
14-16 (4) put witnesses on oath, and examine them; and
14-17 (5) call the parties to the action and examine them
14-18 upon oath.
14-19 SECTION 20. Subsection (a), Section 34.05, Tax Code, is
14-20 amended to read as follows:
14-21 (a) If property is sold to a taxing unit that is a party to
14-22 the judgment, the taxing unit may sell the property at any time,
14-23 subject to any right of redemption existing at the time of the
14-24 sale. In selling the property, the taxing unit may but is not
14-25 required to use the procedures provided by Section 272.001, Local
15-1 Government Code.
15-2 SECTION 21. Section 34.21, Tax Code, is amended to read as
15-3 follows:
15-4 Sec. 34.21. Right of Redemption. (a) The owner of real
15-5 property sold at a tax sale to a purchaser other than a taxing unit
15-6 may redeem the property within two years after the date on which
15-7 the purchaser's deed is filed for record by paying the purchaser
15-8 the amount the purchaser <he> bid for the property, the amount of
15-9 the deed recording fee, and the amount paid by the purchaser as
15-10 taxes, penalties, interest, and costs on the property, plus 25
15-11 percent of the aggregate total if the property is redeemed during
15-12 the first year of the redemption period or 50 percent of the
15-13 aggregate total if the property is redeemed during the second year
15-14 of the redemption period.
15-15 (b) If property bid off to a taxing unit under Section
15-16 34.01(c) has not been resold by the taxing unit, the owner having a
15-17 right of redemption may redeem the property within two years after
15-18 the date on which the deed of the taxing unit is filed for record
15-19 by paying the taxing unit the amount of the judgment against the
15-20 property or the market value of the property as specified in that
15-21 judgment, whichever is less, plus the amount of the fee for filing
15-22 the taxing unit's deed.
15-23 (c) If real property has been resold by the taxing unit
15-24 under Section 34.05, the owner of the property having a right of
15-25 redemption may redeem the property within two years after the date
16-1 on which the taxing unit files for record the deed from the sheriff
16-2 or constable by paying the person who purchased the property from
16-3 the taxing unit the amount the purchaser paid for the property, the
16-4 amount of the fee for filing the purchaser's deed for record, and
16-5 the amount the purchaser paid in relation to the property as taxes,
16-6 penalties, interest, and costs, plus 25 percent of the aggregate
16-7 total if the property is redeemed in the first year of the
16-8 redemption period or 50 percent of the aggregate total if the
16-9 property is redeemed in the second year of the redemption period.
16-10 (d) If the owner of the property makes an affidavit that the
16-11 owner <he> has made diligent search in the county in which the
16-12 property is located for the purchaser at the tax sale or for the
16-13 purchaser at resale and has failed to find that purchaser <him>,
16-14 that the purchaser <at the sale> is not a resident of the county in
16-15 which the property is located, that the owner <he> and the
16-16 purchaser cannot agree on the amount of redemption money due, or
16-17 that the purchaser refuses to give the owner <him> a quitclaim deed
16-18 to the property, the owner may redeem the land by paying the
16-19 required amount as prescribed by this section <Subsection (a)> to
16-20 the assessor-collector for the county in which the property is
16-21 located. The assessor-collector receiving the payment shall give
16-22 the owner a signed receipt witnessed by two persons. The receipt,
16-23 when recorded, is notice to all persons that the property described
16-24 has been redeemed. The assessor-collector shall on demand pay the
16-25 money received by the assessor-collector <him> to the purchaser <at
17-1 the tax sale>.
17-2 (e) <(c)> The right of redemption does not grant or reserve
17-3 in the former owner of the real property the right to the use or
17-4 possession of the property, or to receive rents, income, or other
17-5 benefits from the property while the right of redemption exists.
17-6 SECTION 22. Section 41.01, Tax Code, is amended to read as
17-7 follows:
17-8 Sec. 41.01. DUTIES <SCOPE> OF APPRAISAL REVIEW BOARD. The
17-9 appraisal review board shall <examine the appraisal records for the
17-10 appraisal district to determine whether>:
17-11 (1) determine protests initiated by property owners
17-12 <appraisals are substantially uniform in terms of their
17-13 relationship to the appraised value required by law>;
17-14 (2) determine challenges initiated by taxing units <an
17-15 exemption or a partial exemption is improperly granted>;
17-16 (3) correct clerical errors in the appraisal records
17-17 and the appraisal rolls <land is improperly granted appraisal as
17-18 provided by Subchapter C, D, or E, Chapter 23 of this code>; <or>
17-19 (4) act on motions to correct appraisal rolls under
17-20 Section 25.25;
17-21 (5) determine whether an exemption or a partial
17-22 exemption is improperly granted and whether land is improperly
17-23 granted appraisal as provided by Subchapter C, D, or E, Chapter 23;
17-24 and
17-25 (6) take any other action or make any other
18-1 determination that this title specifically authorizes or requires
18-2 <the records do not conform to the requirements of law in any other
18-3 respect>.
18-4 SECTION 23. Section 41.02, Tax Code, is amended to read as
18-5 follows:
18-6 Sec. 41.02. Action by Board. After making a determination
18-7 or decision under Section 41.01, <If after reviewing the appraisal
18-8 records> the appraisal review board <finds that appraisals are not
18-9 substantially uniform or that the records do not conform to the
18-10 requirements of law in some other respect, the board> shall <refer
18-11 the matter to the appraisal office and> by written order <shall>
18-12 direct the chief appraiser to correct or change the appraisal <make
18-13 the reappraisals or corrections in the> records or the appraisal
18-14 roll <that are necessary> to conform the appraisal records or the
18-15 appraisal roll to the board's determination or decision
18-16 <requirements of law>.
18-17 SECTION 24. The heading of Section 41.12, Tax Code, is
18-18 amended to read as follows:
18-19 Sec. 41.12. APPROVAL <COMPLETION> OF APPRAISAL RECORDS
18-20 <REVIEW> BY BOARD.
18-21 SECTION 25. Subsection (a), Section 41.12, Tax Code, is
18-22 amended to read as follows:
18-23 (a) By July 20, the <The> appraisal review board shall:
18-24 (1) hear and determine all or substantially all timely
18-25 filed protests;
19-1 (2) determine all timely filed challenges;
19-2 (3) <complete its review of the appraisal records,
19-3 approve the records, and> submit a list of its approved changes in
19-4 the records to the chief appraiser; and
19-5 (4) approve the records <by July 20>.
19-6 SECTION 26. Subsections (a) and (b), Section 41.47, Tax
19-7 Code, are amended to read as follows:
19-8 (a) Except as provided by Subsection (b), the <The>
19-9 appraisal review board hearing a protest shall determine the
19-10 protest and make its decision by written order.
19-11 (b) If the property owner or the owner's agent and the chief
19-12 appraiser enter into an agreement that resolves a protest that has
19-13 been filed but not determined by the board, the board shall dismiss
19-14 the protest by written order.
19-15 (c) If on determining a protest the board finds that the
19-16 appraisal records are incorrect in some respect raised by the
19-17 protest, the board by its order shall correct the appraisal records
19-18 by changing the appraised value placed on the protesting property
19-19 owner's property or by making the other changes in the appraisal
19-20 records that are necessary to conform the records to the
19-21 requirements of law. If the appraised value of a taxable property
19-22 interest, other than an interest owned by a public utility or by a
19-23 cooperative corporation organized to provide utility service, is
19-24 changed as the result of a protest or challenge, the board shall
19-25 change the appraised value of all other interests, other than an
20-1 interest owned by a public utility or by a cooperative corporation
20-2 organized to provide utility service, in the same property,
20-3 including a mineral in place, in proportion to the ownership
20-4 interests.
20-5 SECTION 27. Subsection (g), Section 41.66, Tax Code, is
20-6 amended to read as follows:
20-7 (g) At the beginning of a hearing on a protest, each member
20-8 of the appraisal review board hearing the protest must sign an
20-9 affidavit stating that in determining the protest, the member will
20-10 not consider any information or evidence which is not presented to
20-11 the board by the parties during the protest hearing or was
20-12 presented during other protest hearings on similar or related
20-13 properties and that the board member has not communicated with
20-14 another person in violation of Subsection (f). If a board member
20-15 has communicated with another person in violation of Subsection
20-16 (f), the member must be recused from the proceeding and may not
20-17 hear, deliberate on, or vote on the determination of the protest.
20-18 The board of directors of the appraisal district shall adopt and
20-19 implement a policy concerning the temporary replacement of an
20-20 appraisal review board member who has communicated with another
20-21 person in violation of Subsection (f).
20-22 SECTION 28. Subsections (b) and (d), Section 42.21, Tax
20-23 Code, are amended to read as follows:
20-24 (b) A petition for review brought under Section 42.02 must
20-25 be brought against the owner of the property involved in the
21-1 appeal. A petition for review brought under Section 42.031 must be
21-2 brought against the appraisal district and against the owner of the
21-3 property involved in the appeal. A petition for review brought
21-4 under Subdivision (2) or (3) of Section 42.01 or under Section
21-5 42.03 must be brought against the comptroller. Any other petition
21-6 for review under this chapter must be brought against the appraisal
21-7 district. <A petition for review is not required to be brought
21-8 against the appraisal review board, but may be brought against the
21-9 appraisal review board in addition to any other required party, if
21-10 appropriate.>
21-11 (d) An appraisal district is served by service on the chief
21-12 appraiser at any time or by service on any other officer or
21-13 employee of the appraisal district present at the appraisal office
21-14 at a time when the appraisal office is open for business with the
21-15 public. <An appraisal review board is served by service on the
21-16 chairman of the appraisal review board.> Citation of a party is
21-17 issued and served in the manner provided by law for civil suits
21-18 generally.
21-19 SECTION 29. Section 42.225, Tax Code, is amended to read as
21-20 follows:
21-21 Sec. 42.225. PROPERTY OWNER'S RIGHT TO APPEAL THROUGH
21-22 <BINDING> ARBITRATION. (a) On motion by a <A> property owner who
21-23 appeals an appraisal review board order under this chapter, the
21-24 court shall submit the appeal to nonbinding <is entitled to have
21-25 the appeal resolved through binding> arbitration. The court shall
22-1 order the nonbinding arbitration to be conducted in accordance with
22-2 Chapter 154, Civil Practice and Remedies Code. If the appeal
22-3 proceeds to trial following an arbitration award or finding under
22-4 this subsection, either party may introduce the award or finding
22-5 into evidence. In addition, the court shall award the property
22-6 owner reasonable attorney fees if the trial was not requested by
22-7 the property owner and the determination of the appeal results in
22-8 an appraised value for the owner's property that is equal to or
22-9 less than the appraised value under the arbitration award or
22-10 finding. However, the amount of an award of attorney fees under
22-11 this subsection is subject to the same limitations as those
22-12 provided by Section 42.29.
22-13 (b) On motion by the property owner, the court shall order
22-14 the parties to an appeal of an appraisal review board order under
22-15 this chapter to submit to binding arbitration if the appraisal
22-16 district joins in the motion or consents to the arbitration. A
22-17 binding arbitration award under this subsection is binding and
22-18 enforceable in the same manner as a contract obligation <and shall
22-19 appoint an impartial third party to conduct the arbitration. The
22-20 impartial third party is appointed by the court and serves as
22-21 provided by Subchapter C, Chapter 154, Civil Practice and Remedies
22-22 Code>.
22-23 (c) The court shall appoint an impartial third party to
22-24 conduct an arbitration under this section. The impartial third
22-25 party is appointed by the court and serves as provided by
23-1 Subchapter C, Chapter 154, Civil Practice and Remedies Code.
23-2 (d) Each party or counsel for the party may present the
23-3 position of the party before the impartial third party, who must
23-4 render a specific arbitration award <resolving the appeal>.
23-5 <(d) Except as provided by Subsection (e), an arbitration
23-6 award is binding and enforceable in the same manner as a contract
23-7 obligation if:>
23-8 <(1) in a motion filed under Subsection (b), the
23-9 property owner stipulates that the award is to be binding on all
23-10 the parties; or>
23-11 <(2) before the rendition of the award, the parties
23-12 agree to be bound.>
23-13 (e) Prior to submission of a case to arbitration the court
23-14 shall determine matters related to jurisdiction, venue, and
23-15 interpretation of the law. <An arbitration award is not binding if
23-16 it results or would result in an amount of taxes on the property
23-17 that exceeds the amount of taxes assessed on the property under the
23-18 order from which the appeal is taken.>
23-19 (f) Except as provided in this section, an <An> arbitration
23-20 award may include any remedy or relief that a court could order
23-21 under this chapter.
23-22 SECTION 30. Section 42.28, Tax Code, is amended to read as
23-23 follows:
23-24 Sec. 42.28. Appeal of District Court Judgment. A party may
23-25 appeal the final judgment of the district court as provided by law
24-1 for appeal of civil suits generally, except that an appeal bond is
24-2 not required of the chief appraiser, the appraisal district, the
24-3 county, the comptroller, or the commissioners court.
24-4 SECTION 31. Section 4, Article 1.05, Title 79, Revised
24-5 Statutes (Article 5069-1.05, Vernon's Texas Civil Statutes), is
24-6 amended to read as follows:
24-7 Sec. 4. This article does not apply to a judgment that earns
24-8 interest that is set by Title 1 or 2, Tax Code.
24-9 SECTION 32. Subsection (b), Section 34.23, Tax Code, is
24-10 repealed.
24-11 SECTION 33. (a) This Act takes effect September 1, 1993.
24-12 (b) The changes in law made by Sections 1 and 9 of this Act
24-13 apply to any motion filed under Section 25.25, Tax Code, as amended
24-14 by this Act, on or after September 1, 1993, and to any motion filed
24-15 under that section that is pending before an appraisal review board
24-16 on that date.
24-17 (c) The change in law made by Section 4 of this Act relating
24-18 to the qualifications of persons appointed to appraisal review
24-19 boards applies only to an appointment to an appraisal review board
24-20 on or after the effective date of this Act.
24-21 (d) The changes in law made by Sections 11 and 12 of this
24-22 Act apply to a tax bill sent on or after September 1, 1993. The
24-23 application of penalties and interest on property taxes for tax
24-24 bills sent before that date is governed by the law in effect at the
24-25 time the tax bill was sent, and that law is continued in effect for
25-1 that purpose.
25-2 (e) The change in law made by Section 19 of this Act
25-3 relating to the eligibility of a person to serve as a master in
25-4 chancery applies only to an appointment of a master in chancery on
25-5 or after the effective date of this Act.
25-6 (f) The change in law made by Section 29 of this Act applies
25-7 to all appeals pending on or filed on or after the effective date
25-8 of this Act.
25-9 (g) The change in law made by Section 30 of this Act
25-10 relating to the requirement of an appeal bond applies only to an
25-11 appeal from a judgment of a district court filed on or after the
25-12 effective date of this Act.
25-13 SECTION 34. The importance of this legislation and the
25-14 crowded condition of the calendars in both houses create an
25-15 emergency and an imperative public necessity that the
25-16 constitutional rule requiring bills to be read on three several
25-17 days in each house be suspended, and this rule is hereby suspended.