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.