79R8701 MFC-D
By: Haggerty H.B. No. 1958
A BILL TO BE ENTITLED
AN ACT
relating to the authority of certain persons to bring suit to
require an appraisal district or an appraisal review board to
comply with the property tax laws.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 43.01, Tax Code, is amended to read as
follows:
Sec. 43.01. AUTHORITY TO BRING SUIT. (a) The following
persons [A taxing unit] may sue the appropriate appraisal district
or the appraisal review board established for that appraisal
district [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:
(1) a taxing unit;
(2) a property owner;
(3) a lessee of property who is contractually
obligated to pay taxes imposed on the property;
(4) an agent of a property owner designated under
Section 1.111; or
(5) any other person authorized to bring an action on
behalf of a person listed in Subdivisions (1)-(4).
(b) The court shall award court costs and reasonable
attorney's fees to a plaintiff who prevails in a suit brought under
this section.
SECTION 2. The changes in law made by this Act apply only to
a suit filed under Section 43.01, Tax Code, on or after the
effective date of this Act. A suit filed under Section 43.01, Tax
Code, before the effective date of this Act is governed by the law
in effect on the date the suit was filed, and the former law is
continued in effect for that purpose.
SECTION 3. This Act takes effect September 1, 2005.