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