HBA-AMW, MSH H.B. 1060 77(R)    BILL ANALYSIS


Office of House Bill AnalysisH.B. 1060
By: Mowery
Ways & Means
3/22/2001
Introduced



BACKGROUND AND PURPOSE 

Under current law, a taxpayer is required to appeal the decision of an
appraisal review board to the district court.  Appeals to a district court
are often costly for the parties involved and these expenses may prevent
those who cannot afford the costs from taking their appeal to court.
Litigation costs are lower in small claims court, but taxpayers are not
allowed to appeal a decision of the appraisal review board to such a court.
House Bill 1060 allows a taxpayer to appeal a decision of the appraisal
review board to a small claims court if the amount of taxes in dispute is
within the jurisdiction of the small claims court and sets forth procedures
for the court's handling of the appeal.   

RULEMAKING AUTHORITY

It is the opinion of the Office of House Bill Analysis that this bill does
not expressly delegate any additional rulemaking authority to a state
officer, department, agency, or institution. 

ANALYSIS

House Bill 1060 amends the Tax Code to authorize a property owner to appeal
an order of an appraisal review board to a small claims court if the amount
of taxes in dispute is within the jurisdiction of that small claims court.
The bill requires the small claims court to dismiss the appeal if the court
determines that the appeal is not within the court's jurisdiction.  In that
event, the bill authorizes the property owner to appeal the order to
district court by filing a petition for review with the district court not
later than the 30th day after the date of the dismissal.  The bill provides
that the notice of an issuance of an order by the appraisal review board
must contain a statement of the property owner's right to appeal the
board's decision to small claims court. 

The bill provides that the venue of an action in small claims court is in
any justice precinct in the county in which the appraisal review board that
issued the order appealed is located or in any justice precinct in which
the property subject to the order is located in whole or in part. 

EFFECTIVE DATE

September 1, 2001.