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A BILL TO BE ENTITLED
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AN ACT
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relating to appeals to justice courts of certain appraisal review |
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board orders. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. 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. REVIEW OF CERTAIN APPRAISAL REVIEW BOARD ORDERS BY |
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JUSTICE COURT |
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Sec. 42.35. APPEALS TO JUSTICE COURT. (a) As an |
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alternative to bringing an appeal of an order of an appraisal review |
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board under Section 42.01(a)(1) to a district court as provided by |
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Subchapter B, a property owner may bring the appeal to a justice |
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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 $20,000 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 which the property that |
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is the subject of the order being 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, and 42.25 apply to an |
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appeal brought under Section 42.01(a)(1) to a justice court in the |
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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. 42.36. 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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SECTION 2. 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 3. This Act takes effect September 1, 2023. |