By Mowery H.B. No. 1060
77R2659 GJH-D
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to appeals to small claims courts of certain ad valorem
1-3 tax determinations.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Section 41.47(e), Tax Code, is amended to read as
1-6 follows:
1-7 (e) The notice of the issuance of the order must contain a
1-8 prominently printed statement in upper-case bold lettering
1-9 informing the property owner in clear and concise language of the
1-10 property owner's right to appeal the board's decision to district
1-11 court or to small claims court if the amount of taxes in dispute is
1-12 within the jurisdiction of a small claims court. The statement
1-13 must describe the deadline prescribed by Section 42.06(a) [of this
1-14 code] for filing a written notice of appeal, and the deadline
1-15 prescribed by Section 42.21(a) [of this code] for filing the
1-16 petition for review with the appropriate [district] court.
1-17 SECTION 2. The heading to Subchapter B, Chapter 42, Tax Code,
1-18 is amended to read as follows:
1-19 SUBCHAPTER B. JUDICIAL REVIEW [BY DISTRICT COURT]
1-20 SECTION 3. Section 42.21(a), Tax Code, is amended to read as
1-21 follows:
1-22 (a) A party who appeals as provided by this chapter must
1-23 file a petition for review with the appropriate [district] court
1-24 within 45 days after the party received notice that a final order
2-1 has been entered from which an appeal may be had. Failure to
2-2 timely file a petition bars any appeal under this chapter.
2-3 SECTION 4. Subchapter B, Chapter 42, Tax Code, is amended by
2-4 adding Section 42.211 to read as follows:
2-5 Sec. 42.211. JURISDICTION. (a) Except as provided by this
2-6 section, an appeal under this subchapter must be made to a district
2-7 court.
2-8 (b) A property owner may appeal an order of an appraisal
2-9 review board under Section 42.01(1) to a small claims court if the
2-10 amount of taxes due on the portion of the taxable value of the
2-11 property that is in dispute is an amount that is within the
2-12 jurisdiction of that small claims court.
2-13 (c) If the small claims court determines that the appeal is
2-14 not within the court's jurisdiction, the court shall dismiss the
2-15 appeal. In that event, the property owner may appeal the order to
2-16 district court by filing a petition for review with the district
2-17 court not later than the 30th day after the date of the dismissal.
2-18 SECTION 5. Section 42.22, Tax Code, as amended by Chapters
2-19 667 and 1033, Acts of the 73rd Legislature, Regular Session, 1993,
2-20 is reenacted and amended to read as follows:
2-21 Sec. 42.22. VENUE. (a) Except as provided by Subsections
2-22 (b) and (c), and by Section 42.221, venue in an appeal to district
2-23 court is in the county in which the appraisal review board that
2-24 issued the order appealed is located.
2-25 (b) Venue of an action brought under Section 42.01(1) in
2-26 district court is in the county in which the property is located or
2-27 in the county in which the appraisal review board that issued the
3-1 order is located.
3-2 (c) Venue is in Travis County if the order appealed was
3-3 issued by the comptroller.
3-4 (d) Venue of an action brought under Section 42.01(1) in
3-5 small claims court is:
3-6 (1) in any justice precinct in the county in which the
3-7 appraisal review board that issued the order appealed is located;
3-8 or
3-9 (2) in any justice precinct in which the property
3-10 subject to the order is located in whole or in part.
3-11 SECTION 6. Section 42.23(a), Tax Code, is amended to read as
3-12 follows:
3-13 (a) Review is by trial de novo. The [district] court shall
3-14 try all issues of fact and law raised by the pleadings in the
3-15 manner applicable to civil suits generally.
3-16 SECTION 7. Section 42.24, Tax Code, is amended to read as
3-17 follows:
3-18 Sec. 42.24. ACTION BY COURT. In determining an appeal, the
3-19 [district] court may:
3-20 (1) fix the appraised value of property in accordance
3-21 with the requirements of law if the appraised value is at issue;
3-22 (2) enter the orders necessary to ensure equal
3-23 treatment under the law for the appealing property owner if
3-24 inequality in the appraisal of the owner's [his] property is at
3-25 issue; or
3-26 (3) enter other orders necessary to preserve rights
3-27 protected by and impose duties required by the law.
4-1 SECTION 8. Sections 42.26(a) and (d), Tax Code, are amended
4-2 to read as follows:
4-3 (a) The [district] court shall grant relief on the ground
4-4 that a property is appraised unequally if the appraisal ratio of
4-5 the property exceeds by at least 10 percent the median level of
4-6 appraisal of:
4-7 (1) a reasonable and representative sample of other
4-8 properties in the appraisal district; or
4-9 (2) a sample of properties in the appraisal district
4-10 consisting of a reasonable number of other properties similarly
4-11 situated to, or of the same general kind or character as, the
4-12 property subject to the appeal.
4-13 (d) The [district] court shall grant relief on the ground
4-14 that a property is appraised unequally if the appraised value of
4-15 the property exceeds the median appraised value of a reasonable
4-16 number of comparable properties appropriately adjusted.
4-17 SECTION 9. Section 42.28, Tax Code, is amended to read as
4-18 follows:
4-19 Sec. 42.28. APPEAL OF [DISTRICT] COURT JUDGMENT. A party
4-20 may appeal the final judgment of the [district] court as provided
4-21 by law for appeal of civil suits generally, except that an appeal
4-22 bond is not required of the chief appraiser, the county, the
4-23 comptroller, or the commissioners court.
4-24 SECTION 10. This Act takes effect September 1, 2001.