|
|
|
A BILL TO BE ENTITLED
|
|
AN ACT
|
|
relating to the participation by a taxing unit in a suit to compel |
|
an appraisal review board to order a change in an appraisal roll. |
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
SECTION 1. Section 25.25, Tax Code, is amended by amending |
|
Subsection (g) and adding Subsections (g-1) and (g-2) to read as |
|
follows: |
|
(g) Within 45 days after receiving notice of the appraisal |
|
review board's determination of a motion under this section, the |
|
property owner or the chief appraiser may file suit to compel the |
|
board to order a change in the appraisal roll as required by this |
|
section. A taxing unit may not be made a party to a suit filed by a |
|
property owner or chief appraiser under this subsection. |
|
(g-1) In a suit filed under Subsection (g), if a hearing to |
|
review and determine compliance with Section 42.08 is requested, |
|
the movant must mail notice of the hearing by certified mail, return |
|
receipt requested, to the collector for each taxing unit that |
|
imposes taxes on the property not later than the 45th day before the |
|
date of the hearing. |
|
(g-2) Regardless of whether the collector for the taxing |
|
unit receives a notice under Subsection (g-1), a taxing unit that |
|
imposes taxes on the property may intervene in a suit filed under |
|
Subsection (g) and participate in the proceedings for the limited |
|
purpose of determining whether the property owner has complied with |
|
Section 42.08. The taxing unit is entitled to process for witnesses |
|
and evidence and to be heard by the court. |
|
SECTION 2. (a) Except as provided by Subsection (b) of this |
|
section: |
|
(1) the change in law made by this Act applies only to |
|
a suit under Section 25.25(g), Tax Code, that is filed on or after |
|
the effective date of this Act; and |
|
(2) a suit under Section 25.25(g), Tax Code, that was |
|
filed 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. |
|
(b) Section 25.25(g-2), Tax Code, as added by this Act, |
|
applies to a suit under Section 25.25(g), Tax Code, that is: |
|
(1) filed on or after the effective date of this Act; |
|
or |
|
(2) pending on the effective date of this Act. |
|
SECTION 3. This Act takes effect immediately if it receives |
|
a vote of two-thirds of all the members elected to each house, as |
|
provided by Section 39, Article III, Texas Constitution. If this |
|
Act does not receive the vote necessary for immediate effect, this |
|
Act takes effect September 1, 2011. |