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A BILL TO BE ENTITLED
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AN ACT
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relating to the mediation and settlement of certain disputes |
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relating to ad valorem taxation. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Chapter 1, Tax Code, is amended by adding Section |
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1.16 to read as follows: |
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Sec. 1.16. AUTHORITY TO MEDIATE AND SETTLE CERTAIN |
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DISPUTES. (a) The governing body of a taxing unit that is a party |
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to a matter before a court may designate a representative to attend |
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mediation ordered by the court if the matter before the court is: |
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(1) a delinquent tax suit under Chapter 33; or |
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(2) the judicial review of an appraisal review board |
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order under Chapter 42. |
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(b) The representative designated under Subsection (a) may |
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negotiate the settlement of a matter described by that subsection |
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on behalf of the taxing unit. The settlement proposal is not final |
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or enforceable unless the proposal is approved by the governing |
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body of the taxing unit that designated the representative. |
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SECTION 2. The change in law made by this Act applies only |
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to an order to mediate entered in a delinquent tax suit under |
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Chapter 33, Tax Code, or an order to mediate entered in the judicial |
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review of an appraisal review board order under Chapter 42, Tax |
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Code, on or after the effective date of this Act. An order to |
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mediate entered before the effective date of this Act is governed by |
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the law in effect at the time the order was entered, and the former |
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law is continued in effect for that purpose. |
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SECTION 3. This Act takes effect September 1, 2015. |