By Keffer H.B. No. 1847 77R4367 GJH-F A BILL TO BE ENTITLED 1-1 AN ACT 1-2 relating to tax refunds to property owners following ad valorem tax 1-3 appeals. 1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: 1-5 SECTION 1. Section 42.43, Tax Code, is amended by adding 1-6 Subsections (c) and (d) to read as follows: 1-7 (c) Notwithstanding Subsection (b), if a taxing unit does 1-8 not make a refund, including interest, required by this section 1-9 before the 60th day after the date the chief appraiser corrects the 1-10 appraisal roll under Section 42.41, the taxing unit shall include 1-11 with the refund interest on the amount refunded at an annual rate 1-12 of 12 percent, calculated from the delinquency date for the taxes 1-13 until the date the refund is made. 1-14 (d) A property owner who prevails in a suit to compel a 1-15 refund, including interest, required by this section that is filed 1-16 on or after the 180th day after the date the appraisal roll is 1-17 corrected is entitled to court costs and reasonable attorney's 1-18 fees. 1-19 SECTION 2. The changes in law made by this Act apply only to 1-20 a refund relating to the final determination of an appeal for which 1-21 the chief appraiser corrects the appraisal roll on or after the 1-22 effective date of this Act. A refund relating to a final 1-23 determination of an appeal for which the chief appraiser corrected 1-24 the appraisal roll before the effective date of this Act is 2-1 governed by the law in effect when the chief appraiser corrected 2-2 the appraisal roll, and that law is continued in effect for that 2-3 purpose. 2-4 SECTION 3. This Act takes effect immediately if it receives 2-5 a vote of two-thirds of all the members elected to each house, as 2-6 provided by Section 39, Article III, Texas Constitution. If this 2-7 Act does not receive the vote necessary for immediate effect, this 2-8 Act takes effect September 1, 2001.