By:  Staples                                           S.B. No. 863
                                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 certifies a
1-10     correction to the appraisal roll under Section 42.41, the taxing
1-11     unit shall include with the refund interest on the amount refunded
1-12     at an annual rate of 12 percent, calculated from the delinquency
1-13     date for the taxes 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 chief appraiser
1-17     certifies a correction to the appraisal roll is entitled to court
1-18     costs and reasonable attorney's 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 certifies a correction to the appraisal roll on
1-22     or after the effective date of this Act.  A refund relating to a
1-23     final determination of an appeal for which the chief appraiser
1-24     certified a correction to the appraisal roll before the effective
1-25     date of this Act is governed by the law in effect when the chief
 2-1     appraiser made the certification to the appraisal roll, and that
 2-2     law is continued in effect for that purpose.
 2-3           SECTION 3.  This Act takes effect immediately if it receives
 2-4     a vote of two-thirds of all the members elected to each house, as
 2-5     provided by Section 39, Article III, Texas Constitution.  If this
 2-6     Act does not receive the vote necessary for immediate effect, this
 2-7     Act takes effect September 1, 2001.