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A BILL TO BE ENTITLED
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AN ACT
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relating to the authority of certain persons to bring suit to |
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require an appraisal district or an appraisal review board to |
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comply with the property tax laws. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 43.01, Tax Code, is amended to read as |
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follows: |
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Sec. 43.01. AUTHORITY TO BRING SUIT. (a) Any of the |
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following persons [A taxing unit] may sue an appropriate [the] |
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appraisal district or appraisal review board [that appraises
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property for the unit] to compel the appraisal district or |
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appraisal review board to comply with the provisions of this title, |
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rules of the comptroller, or other applicable law if the person is |
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affected by the appraisal district's or appraisal review board's |
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failure to comply with the law: |
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(1) a taxing unit; |
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(2) a property owner; |
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(3) a lessee of property who is contractually |
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obligated to pay taxes imposed on the property; |
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(4) an agent of a property owner designated under |
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Section 1.111; or |
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(5) any other person authorized to bring an action on |
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behalf of a person listed in Subdivisions (1)-(4). |
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(b) The court shall award court costs and reasonable |
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attorney's fees to a plaintiff who prevails in a suit brought under |
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this section. |
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SECTION 2. The changes in law made by this Act apply only to |
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a suit filed under Section 43.01, Tax Code, on or after the |
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effective date of this Act. A suit filed under Section 43.01, Tax |
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Code, before the effective date of this Act is governed by the law |
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in effect on the date the suit was filed, and the former law is |
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continued in effect for that purpose. |
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SECTION 3. This Act takes effect September 1, 2007. |