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79R1514 JD-D
By: Janek S.B. No. 181
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 Sections 42.211 and 42.212 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 calculated using the preceding year's
tax rates 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.
Sec. 42.212. REPRESENTATION IN SMALL CLAIMS COURT. In an
appeal brought under Section 42.01(1) to a small claims court, an
appraisal district may be, but is not required to be, represented by
legal counsel.
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 in any justice precinct in the county in which
the appraisal review board that issued the order appealed is
located.
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. Section 42.26(a), Tax Code, is amended to read as
follows:
(a) The [district] court shall grant relief on the ground
that a property is appraised unequally if:
(1) the appraisal ratio of the property exceeds by at
least 10 percent the median level of appraisal of a reasonable and
representative sample of other properties in the appraisal
district;
(2) the appraisal ratio of the property exceeds by at
least 10 percent the median level of appraisal of 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; or
(3) 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. SMALL CLAIMS COURT JUDGMENT NOT APPEALABLE.
The final judgment of a small claims court in an appeal to the small
claims court brought under Section 42.01(1) may not be appealed by
any person.
SECTION 10. Section 28.003, Government Code, is amended by
adding Subsection (a-1) to read as follows:
(a-1) The small claims court has jurisdiction over appeals
brought under Section 42.01(1), Tax Code, if the amount of taxes in
dispute does not exceed $5,000.
SECTION 11. Section 28.011, Government Code, is amended to
read as follows:
Sec. 28.011. VENUE. An action in small claims court must be
brought in the county and precinct in which the defendant resides,
except that:
(1) an action on an obligation that the defendant has
contracted to perform in a certain county may be brought in that
county; [and]
(2) an action for which venue is proper under Section
15.099, Civil Practice and Remedies Code, may be brought as
provided by that section; and
(3) an appeal brought under Section 42.01(1), Tax
Code, must be brought as provided by Section 42.22 of that code.
SECTION 12. 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.
SECTION 13. This Act takes effect September 1, 2005.