88(3) SB 43 - Introduced version - Bill Text
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A BILL TO BE ENTITLED
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AN ACT
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relating to expedited appeals of appraisal review board orders in |
 
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certain appraisal districts. |
 
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             BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
 
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             SECTION  1.    Section 22.004, Government Code, is amended by |
 
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adding Subsection (h-2) to read as follows: |
 
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             (h-2)    In addition to the rules adopted under Subsections (h) |
 
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and (h-1), the supreme court shall adopt rules to promote the |
 
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prompt, efficient, and cost-effective resolution of civil actions |
 
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authorized by district courts to be expedited under Section 42.222, |
 
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Tax Code. The rules must require that the final determination of a |
 
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civil action authorized by a district court to be expedited under |
 
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that section, including all appeals subsequent to the district |
 
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court's determination in that action, be made on or before July 25 |
 
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of the year following the year in which the petition for the civil |
 
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action is filed, and shall prescribe deadlines to ensure the final |
 
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determination is made by that date. The rules shall balance the |
 
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need for prompt, efficient, and cost-effective resolution of these |
 
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actions against the complexity of and discovery needs in these |
 
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actions. The supreme court may not adopt rules under this |
 
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subsection that conflict with other statutory law. |
 
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             SECTION  2.    Section 41.47(e), Tax Code, is amended to read as |
 
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follows: |
 
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             (e)    The notice of the issuance of the order must contain a |
 
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prominently printed statement in upper-case bold lettering |
 
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informing the property owner in clear and concise language of the |
 
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property owner's right to appeal the order of the board to district |
 
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court. The statement must describe the deadline prescribed by |
 
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Section 42.06(a) for filing a written notice of appeal and the |
 
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applicable deadline prescribed by Section 42.21(a) or (a-1) for |
 
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filing the petition for review with the district court. |
 
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             SECTION  3.    Section 42.21, Tax Code, is amended by amending |
 
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Subsections (a), (c), (e), (g), and (h) and adding Subsections |
 
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(a-1) and (a-2) to read as follows: |
 
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             (a)    Except as provided by Subsection (a-1), a [A] party who |
 
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appeals as provided by this chapter must file a petition for review |
 
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with the district court within 60 days after the party received |
 
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notice that a final order has been entered from which an appeal may |
 
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be had or at any time after the hearing but before the 60-day |
 
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deadline. |
 
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             (a-1)    This subsection applies only to an appeal described by |
 
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Section 42.222(b). A party who appeals as provided by this chapter |
 
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must file a petition for review with the district court within 30 |
 
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days after the party received notice that a final order has been |
 
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entered from which an appeal may be had or at any time after the |
 
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hearing but before the 30-day deadline. |
 
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             (a-2)    Failure to timely file a petition as prescribed by |
 
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Subsection (a) or (a-1), as applicable, bars any appeal under this |
 
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chapter. |
 
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             (c)    If an appeal under this chapter is pending when the |
 
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appraisal review board issues an order in a subsequent year under a |
 
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protest by the same property owner and that protest relates to the |
 
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same property that is involved in the pending appeal, the property |
 
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owner may appeal the subsequent appraisal review board order by |
 
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amending the original petition for the pending appeal to include |
 
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the grounds for appealing the subsequent order. The amended |
 
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petition must be filed with the court in the period provided by |
 
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Subsection (a) or (a-1), as applicable, for filing a petition for |
 
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review of the subsequent order. A property owner may appeal the |
 
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subsequent appraisal review board order under this subsection or |
 
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may appeal the order independently of the pending appeal as |
 
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otherwise provided by this section, but may not do both. A property |
 
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owner may change the election of remedies provided by this |
 
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subsection at any time before the end of the period provided by |
 
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Subsection (a) or (a-1), as applicable, for filing a petition for |
 
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review. |
 
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             (e)    A petition that is timely filed under Subsection (a) or |
 
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(a-1), as applicable, or amended under Subsection (c) may be |
 
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subsequently amended to: |
 
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                         (1)    correct or change the name of a party; or |
 
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                         (2)    not later than the 120th day before the date of |
 
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| Statutes affected:
Introduced: Government Code 22.004, Tax Code 41.47, Tax Code 42.21, Tax Code 42.28 (Government Code 22, Tax Code 42, Tax Code 41)