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A BILL TO BE ENTITLED
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AN ACT
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relating to suits against appraisal districts and appraisal review |
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boards. |
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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) A taxing unit may |
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sue the appraisal district that appraises property for the unit to |
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compel the appraisal district to comply with the provisions of this |
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title, rules of the comptroller, or other applicable law. |
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(b) A person may sue an appraisal district or appraisal |
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review board to compel the appraisal district or appraisal review |
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board to comply with the provisions of this title, rules of the |
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comptroller, or other applicable law if the failure to comply |
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causes or will cause substantial economic harm to or denial of a |
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statutory or constitutional right of that person. A person |
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bringing an action under this subsection must pay $500 into the |
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registry of the court. The court shall distribute that amount to |
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the prevailing party on entry of final judgment in the action. |
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(c) If the party bringing an action under this section |
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prevails on the merits, the court shall enter an order compelling |
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the appraisal district or appraisal review board to comply with the |
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applicable law and ordering that the prevailing party recover its |
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court costs and reasonable attorney's fees. |
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(d) This section applies only to a matter that may not be the |
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subject of a motion under Section 25.25(c) or (d) or a protest or |
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challenge under Chapter 41. |
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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 that section before |
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the effective date of this Act is governed by the law in effect on |
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the date the suit was filed, and the former law is continued in |
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effect for that purpose. |
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SECTION 3. This Act takes effect September 1, 2011. |