SRC-JLB, TJG S.B. 82 78(R)   BILL ANALYSIS


Senate Research Center   S.B. 82
78R1498 SMH-DBy: Zaffirini
Jurisprudence
2/18/2003
As Filed


DIGEST AND PURPOSE 

Currently, some large corporations dispute property tax valuations, and
these disputes can last two to three years before a final resolution is
made in the courts.  A person or entity who disputes a property tax
valuation is required only to pay the amount of tax not in dispute, thus
paying only what the property owner thinks the property is valued.  A
rural county can be particularly affected by a delay in tax revenue
receipts that may be crucial to the operation of a school district.  As
proposed, S.B. 82 amends the Government Code to give ad valorem tax
disputes priority and expedited status in the courts. 

RULEMAKING AUTHORITY

This bill does not expressly grant any additional rulemaking authority to
a state officer, institution, or agency. 

SECTION BY SECTION ANALYSIS

SECTION 1.  Amends Section 23.101(a), Government Code, by replacing
references to Section 71.01, Family Code, with Section 71.004, Family Code
and Sections 3.581, 71.11, or 71.12, Family Code, with Sections 6.504,
85.005, 85.021, or 85.022, Family Code, to reflect changes to the Family
Code made by a previous legislature.  Adds appeals of appraisal board
orders brought under Section 42.01 or 42.015, Tax Code, to the list of
hearings and trials given preference by the trial courts of this state. 

SECTION 2.  Effective date: September 1, 2003.