BILL ANALYSIS
Senate Research Center H.B. 1958
79R8701 MFC-D By: Haggerty (Armbrister)
AUTHOR'S/SPONSOR'S STATEMENT OF INTENT
H.B. 1958 gives taxpayers the same right that taxing units currently have to sue appraisal districts, review boards, and the chief appraiser to make them follow the laws passed by the legislature. There is no system of checks and balances on appraisal districts so the legislature sets statewide standards and then each appraisal district decides whether it is going to follow those laws. This bill prohibits arbitrary conduct on the part of appraisal districts.
RULEMAKING AUTHORITY
SECTION BY SECTION ANALYSIS
SECTION 1. Amends Section 43.01, Tax Code, as follows:
Sec. 43.01. AUTHORITY TO BRING SUIT. (a) Authorizes certain persons, rather than a taxing unit, to sue the appropriate appraisal district or the appraisal review board established for that appraisal district, rather than the appraisal disrtict that appraises property for the unit, to compel the appraisal district or appraisal review board to comply with the provisions of this title, rules of the comptroller, or other applicable law.
(b) Requires the court to award court costs and reasonable attorney's fees to a plaintiff who prevails in a suit brought under this section.
SECTION 2. Makes application of this Act prospective.
SECTION 3. Effective date: September 1, 2005.