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.