1-1     By:  Staples                                           S.B. No. 863
 1-2           (In the Senate - Filed February 22, 2001; February 26, 2001,
 1-3     read first time and referred to Committee on Intergovernmental
 1-4     Relations; April 9, 2001, reported adversely, with favorable
 1-5     Committee Substitute by the following vote:  Yeas 6, Nays 0;
 1-6     April 9, 2001, sent to printer.)
 1-7     COMMITTEE SUBSTITUTE FOR S.B. No. 863                  By:  Staples
 1-8                            A BILL TO BE ENTITLED
 1-9                                   AN ACT
1-10     relating to tax refunds to property owners following ad valorem tax
1-11     appeals.
1-12           BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-13           SECTION 1.  Section 42.43, Tax Code, is amended by adding
1-14     Subsections (c) and (d) to read as follows:
1-15           (c)  Notwithstanding Subsection (b), if a taxing unit does
1-16     not make a refund, including interest, required by this section
1-17     before the 60th day after the date the chief appraiser certifies a
1-18     correction to the appraisal roll under Section 42.41, the taxing
1-19     unit shall include with the refund interest on the amount refunded
1-20     at an annual rate of 12 percent, calculated from the delinquency
1-21     date for the taxes until the date the refund is made.
1-22           (d)  A property owner who prevails in a suit to compel a
1-23     refund, including interest, required by this section that is filed
1-24     on or after the 180th day after the date the chief appraiser
1-25     certifies a correction to the appraisal roll is entitled to court
1-26     costs and reasonable attorney's fees.
1-27           SECTION 2.  The changes in law made by this Act apply only to
1-28     a refund relating to the final determination of an appeal for which
1-29     the chief appraiser certifies a correction to the appraisal roll on
1-30     or after the effective date of this Act.  A refund relating to a
1-31     final determination of an appeal for which the chief appraiser
1-32     certified a correction to the appraisal roll before the effective
1-33     date of this Act is governed by the law in effect when the chief
1-34     appraiser made the certification to the appraisal roll, and that
1-35     law is continued in effect for that purpose.
1-36           SECTION 3.  This Act takes effect immediately if it receives
1-37     a vote of two-thirds of all the members elected to each house, as
1-38     provided by Section 39, Article III, Texas Constitution.  If this
1-39     Act does not receive the vote necessary for immediate effect, this
1-40     Act takes effect September 1, 2001.
1-41                                  * * * * *