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78R7709 SMH-D

By:  Rose                                                         H.B. No. 3227



A BILL TO BE ENTITLED

AN ACT

relating to the enforcement of the requirements for special 
appraisal of certain property for ad valorem tax purposes.
	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:                        
	SECTION 1.  Section 5.102, Tax Code, is amended to read as 
follows:          
	Sec. 5.102.  REVIEW OF APPRAISAL STANDARDS.  (a)  The 
comptroller shall review the appraisal standards, procedures, and 
methodology used by each appraisal district to determine compliance 
with:
		(1)  generally accepted appraisal standards and 
practices; and
		(2)  the requirements of Subchapters C-H, Chapter 23, 
and rules adopted under those subchapters.
	(b)  If the review results in a finding that an appraisal 
district is not in compliance with generally accepted appraisal 
standards and practices or with the requirements of Subchapter C, 
D, E, F, G, or H, Chapter 23, or rules adopted under one of those 
subchapters, the comptroller shall deliver a report that details 
the comptroller's findings and recommendations for improvement to 
the appraisal district's chief appraiser and board of directors.
	(c)  If noncompliance with generally accepted appraisal 
standards and practices or with the requirements of Subchapter C, 
D, E, F, G, or H, Chapter 23, or rules adopted under one of those 
subchapters is found in two consecutive reviews and if an affected 
appraisal district's chief appraiser and board of directors fail to 
take effective remedial action as determined by the comptroller, 
the comptroller may appoint a special master who may exercise 
supervision and control over the operations of the district until 
full compliance with generally accepted appraisal standards and 
practices and with the requirements of Subchapters C-H, Chapter 23, 
and rules adopted under those subchapters is achieved.  The 
appraisal district shall bear the costs related to the master's 
supervision and control.
	SECTION 2.  Section 42.29, Tax Code, is amended by amending 
Subsection (b) and adding Subsection (c) to read as follows:
	(b)  Notwithstanding Subsection (a), the amount of an award 
of attorney's fees in an appeal described by that subsection may not 
exceed the lesser of:
		(1)  $100,000; or                                                             
		(2)  the total amount by which the property owner's tax 
liability is reduced as a result of the appeal.
	(c)  A property owner who prevails in an appeal under Section 
42.01(1)(A) of an order of the appraisal review board determining a 
protest by the property owner of a determination described by 
Section 41.41(a)(5) may be awarded reasonable attorney's fees.
	SECTION 3.  (a)  This Act takes effect September 1, 2003.                      
	(b)  Section 42.29(c), Tax Code, as added by this Act, 
applies only to an appeal under Chapter 42, Tax Code, that is filed:
		(1)  on or after the effective date of this Act; or                           
		(2)  before the effective date of this Act if a final 
judgment in the appeal is not entered before the effective date of 
this Act.
	(c)  An appeal under Chapter 42, Tax Code, in which the final 
judgment is entered before the effective date of this Act is 
governed by the law as it existed immediately before the effective 
date of this Act, and that law is continued in effect for that 
purpose.