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.