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A BILL TO BE ENTITLED
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AN ACT
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relating to the procedures for protests and appeals of certain ad |
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valorem tax determinations. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 41.45(b), Tax Code, is amended to read as |
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follows: |
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(b) The property owner initiating the protest is entitled to |
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an opportunity to appear to offer evidence or argument. The |
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property owner may offer the owner's [his] evidence or argument by |
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affidavit without personally appearing if the owner [he] attests to |
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the affidavit before an officer authorized to administer oaths and |
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submits the affidavit to the board hearing the protest before it |
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begins the hearing on the protest. On receipt of an affidavit, the |
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board shall notify the chief appraiser. The chief appraiser [may
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inspect the affidavit and] is entitled to a copy of the affidavit on |
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request. The board and the chief appraiser shall review the |
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evidence or argument provided by the property owner before the |
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hearing on the protest. |
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SECTION 2. Chapter 42, Tax Code, is amended by adding |
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Subchapter B-1 to read as follows: |
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SUBCHAPTER B-1. APPEALS FROM APPRAISAL REVIEW BOARD DETERMINATIONS |
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IN CERTAIN COUNTIES |
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Sec. 42.35. APPLICABILITY OF SUBCHAPTER. This subchapter |
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applies only to the appeal of an order issued by an appraisal review |
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board that is located in a county: |
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(1) that has a population of less than 45,500; |
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(2) that shares a border with a county that has a |
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population of 1.5 million or more and is within 200 miles of an |
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international border; and |
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(3) through which the Atascosa River flows. |
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Sec. 42.36. APPEALS TO JUSTICE COURT. (a) As an |
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alternative to bringing an appeal under Section 42.01(a)(1) to a |
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district court as provided by Subchapter B, a property owner may |
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bring the appeal to a justice court if: |
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(1) the appeal relates only to a determination of |
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appraised value or eligibility for an exemption from taxation; and |
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(2) the amount of taxes due on the portion of the |
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taxable value of the property that is in dispute, calculated using |
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the preceding year's tax rates, is $10,000 or less. |
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(b) Venue of an action brought under Section 42.01(a)(1) in |
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justice court is in any justice precinct in the county in which the |
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appraisal review board that issued the order appealed is located. |
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(c) If the justice court determines that the justice court |
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does not have jurisdiction of the appeal, the court shall dismiss |
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the appeal. In that event, the property owner may appeal the order |
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to a district court by filing a petition for review with the |
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district court not later than the 30th day after the date of the |
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dismissal. |
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(d) Sections 42.21, 42.23, 42.24, 42.25, and 42.26 apply to |
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an appeal brought under Section 42.01(a)(1) to a justice court in |
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the same manner as those sections apply to an appeal brought under |
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Section 42.01(a)(1) to a district court. |
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Sec. 42.37. REPRESENTATION IN JUSTICE COURT. In an appeal |
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brought under Section 42.01(a)(1) to a justice court, an appraisal |
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district may be, but is not required to be, represented by legal |
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counsel. |
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Sec. 42.38. JUSTICE COURT JUDGMENT NOT APPEALABLE. The |
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final judgment of a justice court in an appeal to the justice court |
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brought under Section 42.01(a)(1) may not be appealed by any |
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person. |
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SECTION 3. The change in law made by this Act applies to the |
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appeal of an order of an appraisal review board without regard to |
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whether the order was issued before the effective date of this Act. |
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SECTION 4. This Act takes effect September 1, 2015. |
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