88(3) SB 43 - Introduced version - Bill Text
  88S30066 TJB-D
 
  By:  Hinojosa S.B.  No.  43
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to expedited appeals of appraisal review board orders in
  certain appraisal districts.
               BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
               SECTION  1.    Section 22.004, Government Code, is amended by
  adding Subsection (h-2) to read as follows:
               (h-2)    In addition to the rules adopted under Subsections (h)
  and (h-1), the supreme court shall adopt rules to promote the
  prompt, efficient, and cost-effective resolution of civil actions
  authorized by district courts to be expedited under Section 42.222,
  Tax Code. The rules must require that the final determination of a
  civil action authorized by a district court to be expedited under
  that section, including all appeals subsequent to the district
  court's determination in that action, be made on or before July 25
  of the year following the year in which the petition for the civil
  action is filed, and shall prescribe deadlines to ensure the final
  determination is made by that date. The rules shall balance the
  need for prompt, efficient, and cost-effective resolution of these
  actions against the complexity of and discovery needs in these
  actions. The supreme court may not adopt rules under this
  subsection that conflict with other statutory law.
               SECTION  2.    Section 41.47(e), Tax Code, is amended to read as
  follows:
               (e)    The notice of the issuance of the order must contain a
  prominently printed statement in upper-case bold lettering
  informing the property owner in clear and concise language of the
  property owner's right to appeal the order of the board to district
  court. The statement must describe the deadline prescribed by
  Section 42.06(a) for filing a written notice of appeal and the
  applicable deadline prescribed by Section 42.21(a) or (a-1) for
  filing the petition for review with the district court.
               SECTION  3.    Section 42.21, Tax Code, is amended by amending
  Subsections (a), (c), (e), (g), and (h) and adding Subsections
  (a-1) and (a-2) to read as follows:
               (a)    Except as provided by Subsection (a-1), a [A] party who
  appeals as provided by this chapter must file a petition for review
  with the district court within 60 days after the party received
  notice that a final order has been entered from which an appeal may
  be had or at any time after the hearing but before the 60-day
  deadline.
               (a-1)    This subsection applies only to an appeal described by
  Section 42.222(b). A party who appeals as provided by this chapter
  must file a petition for review with the district court within 30
  days after the party received notice that a final order has been
  entered from which an appeal may be had or at any time after the
  hearing but before the 30-day deadline.
               (a-2)    Failure to timely file a petition as prescribed by
  Subsection (a) or (a-1), as applicable, bars any appeal under this
  chapter.
               (c)    If an appeal under this chapter is pending when the
  appraisal review board issues an order in a subsequent year under a
  protest by the same property owner and that protest relates to the
  same property that is involved in the pending appeal, the property
  owner may appeal the subsequent appraisal review board order by
  amending the original petition for the pending appeal to include
  the grounds for appealing the subsequent order. The amended
  petition must be filed with the court in the period provided by
  Subsection (a) or (a-1), as applicable, for filing a petition for
  review of the subsequent order. A property owner may appeal the
  subsequent appraisal review board order under this subsection or
  may appeal the order independently of the pending appeal as
  otherwise provided by this section, but may not do both. A property
  owner may change the election of remedies provided by this
  subsection at any time before the end of the period provided by
  Subsection (a) or (a-1), as applicable, for filing a petition for
  review.
               (e)    A petition that is timely filed under Subsection (a) or
  (a-1), as applicable, or amended under Subsection (c) may be
  subsequently amended to:
                           (1)    correct or change the name of a party; or
                           (2)    not later than the 120th day before the date of
 

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)