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A BILL TO BE ENTITLED
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AN ACT
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relating to the authority of a property owner or owner's agent to |
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bring suit to compel an appraisal district, chief appraiser, or |
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appraisal review board to comply with a procedural requirement |
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applicable to an ad valorem tax protest. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Chapter 41, Tax Code, is amended by adding |
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Subchapter E to read as follows: |
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SUBCHAPTER E. LIMITED SUIT TO COMPEL COMPLIANCE WITH PROCEDURAL |
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REQUIREMENT |
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Sec. 41.81. LIMITED SUIT. (a) A property owner or the |
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designated agent of the owner who has filed a notice of protest |
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under this chapter may bring suit against an appraisal district, |
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chief appraiser, or appraisal review board to compel the district, |
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chief appraiser, or board to comply with a procedural requirement |
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imposed under this chapter or under a rule established by the board |
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under this chapter that is applicable to the protest. |
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(b) A property owner or agent may bring suit under this |
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section by filing a petition or application in district court. |
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(c) A suit brought under this section is for the limited |
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purpose of determining whether the defendant failed to comply with |
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the procedural requirement that is the subject of the suit. |
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(d) A suit brought under this section may not address the |
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merits of a motion filed under Section 25.25 or a protest filed |
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under this chapter. |
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Sec. 41.82. NO DISCOVERY. Neither party may conduct |
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discovery in a suit brought under this subchapter. |
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Sec. 41.83. HEARING. (a) The court in which a suit under |
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this subchapter is filed shall set down the matter described in the |
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petition or application for hearing at the earliest possible date. |
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(b) At the end of the hearing, the court must determine the |
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merits of the suit. |
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(c) If the court determines that the defendant failed to |
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comply with a procedural requirement imposed on the defendant under |
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this chapter or under a rule established by the board under this |
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chapter, the court shall: |
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(1) order the defendant to comply with the procedural |
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requirement; |
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(2) enter any order necessary to preserve rights |
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protected by, and impose duties required by, the law; and |
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(3) award court costs and reasonable attorney's fees |
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to the property owner or designated agent of the owner. |
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(d) An order entered under this section is final and may not |
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be appealed. |
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SECTION 2. Subchapter E, Chapter 41, Tax Code, as added by |
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this Act, applies only to a procedural requirement as described by |
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Section 41.81 of that subchapter that a property owner or the |
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designated agent of the owner alleges was required to have been |
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complied with on or after the effective date of this Act. |
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SECTION 3. This Act takes effect January 1, 2020. |