78R271 JD-D
By: Mowery H.B. No. 396
A BILL TO BE ENTITLED
AN ACT
relating to appeals to small claims courts of certain ad valorem tax
determinations.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 41.47(e), Tax Code, is amended to read as
follows:
(e) The notice of the issuance of the order must contain a
prominently printed statement in upper-case bold lettering
informing the property owner in clear and concise language of the
property owner's right to appeal the board's decision to district
court or to small claims court if the amount of taxes in dispute is
within the jurisdiction of a small claims court. The statement must
describe the deadline prescribed by Section 42.06(a) [of this code]
for filing a written notice of appeal[,] and the deadline
prescribed by Section 42.21(a) [of this code] for filing the
petition for review with the appropriate [district] court.
SECTION 2. The heading to Subchapter B, Chapter 42, Tax
Code, is amended to read as follows:
SUBCHAPTER B. JUDICIAL REVIEW [BY DISTRICT COURT]
SECTION 3. Section 42.21(a), Tax Code, is amended to read as
follows:
(a) A party who appeals as provided by this chapter must
file a petition for review with the appropriate [district] court
within 45 days after the party received notice that a final order
has been entered from which an appeal may be had. Failure to timely
file a petition bars any appeal under this chapter.
SECTION 4. Subchapter B, Chapter 42, Tax Code, is amended by
adding Section 42.211 to read as follows:
Sec. 42.211. JURISDICTION. (a) Except as provided by this
section, an appeal under this subchapter must be made to a district
court.
(b) A property owner may appeal an order of an appraisal
review board under Section 42.01(1) to a small claims court if the
amount of taxes due on the portion of the taxable value of the
property that is in dispute is an amount that is within the
jurisdiction of that small claims court.
(c) If the small claims court determines that the appeal is
not within the court's jurisdiction, the court shall dismiss the
appeal. In that event, the property owner may appeal the order to
district court by filing a petition for review with the district
court not later than the 30th day after the date of the dismissal.
SECTION 5. Section 42.22, Tax Code, as amended by Chapters
667 and 1033, Acts of the 73rd Legislature, Regular Session, 1993,
is reenacted and amended to read as follows:
Sec. 42.22. VENUE. (a) Except as provided by Subsections
(b) and (c), and by Section 42.221, venue in an appeal to district
court is in the county in which the appraisal review board that
issued the order appealed is located.
(b) Venue of an action brought under Section 42.01(1) in
district court is in the county in which the property is located or
in the county in which the appraisal review board that issued the
order is located.
(c) Venue is in Travis County if the order appealed was
issued by the comptroller.
(d) Venue of an action brought under Section 42.01(1) in
small claims court is:
(1) in any justice precinct in the county in which the
appraisal review board that issued the order appealed is located;
or
(2) in any justice precinct in which the property
subject to the order is located in whole or in part.
SECTION 6. Section 42.23(a), Tax Code, is amended to read as
follows:
(a) Review is by trial de novo. The [district] court shall
try all issues of fact and law raised by the pleadings in the manner
applicable to civil suits generally.
SECTION 7. Section 42.24, Tax Code, is amended to read as
follows:
Sec. 42.24. ACTION BY COURT. In determining an appeal, the
[district] court may:
(1) fix the appraised value of property in accordance
with the requirements of law if the appraised value is at issue;
(2) enter the orders necessary to ensure equal
treatment under the law for the appealing property owner if
inequality in the appraisal of the owner's [his] property is at
issue; or
(3) enter other orders necessary to preserve rights
protected by and impose duties required by the law.
SECTION 8. Sections 42.26(a) and (d), Tax Code, are amended
to read as follows:
(a) The [district] court shall grant relief on the ground
that a property is appraised unequally if the appraisal ratio of the
property exceeds by at least 10 percent the median level of
appraisal of:
(1) a reasonable and representative sample of other
properties in the appraisal district; or
(2) a sample of properties in the appraisal district
consisting of a reasonable number of other properties similarly
situated to, or of the same general kind or character as, the
property subject to the appeal.
(d) The [district] court shall grant relief on the ground
that a property is appraised unequally if the appraised value of the
property exceeds the median appraised value of a reasonable number
of comparable properties appropriately adjusted.
SECTION 9. Subchapter B, Chapter 42, Tax Code, is amended by
adding Section 42.27 to read as follows:
Sec. 42.27. APPEAL OF SMALL CLAIMS COURT JUDGMENT. (a) A
property owner may appeal a final judgment of a small claims court
under this chapter. A party other than a property owner may not
appeal the final judgment.
(b) An appeal under this section is governed by the law for
the appeal of civil suits generally.
SECTION 10. Section 42.28, Tax Code, is amended to read as
follows:
Sec. 42.28. APPEAL OF DISTRICT COURT JUDGMENT. A party may
appeal the final judgment of a [the] district court under this
chapter as provided by law for appeal of civil suits generally,
except that an appeal bond is not required of the chief appraiser,
the county, the comptroller, or the commissioners court.
SECTION 11. (a) This Act takes effect September 1, 2003.
(b) The change in law made by this Act applies to the appeal
of an order of an appraisal review board without regard to whether
the order was issued before the effective date of this Act.