This HB1060 is from the web site for the Texas legislature on line
http://www.capitol.state.tx.us/

By Mowery H.B. No. 1060

77R2659 GJH-D

A BILL TO BE ENTITLED

1-1 AN ACT

1-2 relating to appeals to small claims courts of certain ad valorem

1-3 tax determinations.

1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:

1-5 SECTION 1. Section 41.47(e), Tax Code, is amended to read as

1-6 follows:

1-7 (e) The notice of the issuance of the order must contain a

1-8 prominently printed statement in upper-case bold lettering

1-9 informing the property owner in clear and concise language of the

1-10 property owner's right to appeal the board's decision to district

1-11 court or to small claims court if the amount of taxes in dispute is

1-12 within the jurisdiction of a small claims court. The statement

1-13 must describe the deadline prescribed by Section 42.06(a) [~~of this~~

1-14 ~~code~~] for filing a written notice of appeal, and the deadline

1-15 prescribed by Section 42.21(a) [~~of this code~~] for filing the

1-16 petition for review with the appropriate [~~district~~] court.

1-17 SECTION 2. The heading to Subchapter B, Chapter 42, Tax Code,

1-18 is amended to read as follows:

1-19 SUBCHAPTER B. JUDICIAL REVIEW [~~BY DISTRICT COURT~~]

1-20 SECTION 3. Section 42.21(a), Tax Code, is amended to read as

1-21 follows:

1-22 (a) A party who appeals as provided by this chapter must

1-23 file a petition for review with the appropriate [~~district~~] court

1-24 within 45 days after the party received notice that a final order

2-1 has been entered from which an appeal may be had. Failure to

2-2 timely file a petition bars any appeal under this chapter.

2-3 SECTION 4. Subchapter B, Chapter 42, Tax Code, is amended by

2-4 adding Section 42.211 to read as follows:

2-5 Sec. 42.211. JURISDICTION. (a) Except as provided by this

2-6 section, an appeal under this subchapter must be made to a district

2-7 court.

2-8 (b) A property owner may appeal an order of an appraisal

2-9 review board under Section 42.01(1) to a small claims court if the

2-10 amount of taxes due on the portion of the taxable value of the

2-11 property that is in dispute is an amount that is within the

2-12 jurisdiction of that small claims court.

2-13 (c) If the small claims court determines that the appeal is

2-14 not within the court's jurisdiction, the court shall dismiss the

2-15 appeal. In that event, the property owner may appeal the order to

2-16 district court by filing a petition for review with the district

2-17 court not later than the 30th day after the date of the dismissal.

2-18 SECTION 5. Section 42.22, Tax Code, as amended by Chapters

2-19 667 and 1033, Acts of the 73rd Legislature, Regular Session, 1993,

2-20 is reenacted and amended to read as follows:

2-21 Sec. 42.22. VENUE. (a) Except as provided by Subsections

2-22 (b) and (c), and by Section 42.221, venue in an appeal to district

2-23 court is in the county in which the appraisal review board that

2-24 issued the order appealed is located.

2-25 (b) Venue of an action brought under Section 42.01(1) in

2-26 district court is in the county in which the property is located or

2-27 in the county in which the appraisal review board that issued the

3-1 order is located.

3-2 (c) Venue is in Travis County if the order appealed was

3-3 issued by the comptroller.

3-4 (d) Venue of an action brought under Section 42.01(1) in

3-5 small claims court is:

3-6 (1) in any justice precinct in the county in which the

3-7 appraisal review board that issued the order appealed is located;

3-8 or

3-9 (2) in any justice precinct in which the property

3-10 subject to the order is located in whole or in part.

3-11 SECTION 6. Section 42.23(a), Tax Code, is amended to read as

3-12 follows:

3-13 (a) Review is by trial de novo. The [~~district~~] court shall

3-14 try all issues of fact and law raised by the pleadings in the

3-15 manner applicable to civil suits generally.

3-16 SECTION 7. Section 42.24, Tax Code, is amended to read as

3-17 follows:

3-18 Sec. 42.24. ACTION BY COURT. In determining an appeal, the

3-19 [~~district~~] court may:

3-20 (1) fix the appraised value of property in accordance

3-21 with the requirements of law if the appraised value is at issue;

3-22 (2) enter the orders necessary to ensure equal

3-23 treatment under the law for the appealing property owner if

3-24 inequality in the appraisal of the owner's [~~his~~] property is at

3-25 issue; or

3-26 (3) enter other orders necessary to preserve rights

3-27 protected by and impose duties required by the law.

4-1 SECTION 8. Sections 42.26(a) and (d), Tax Code, are amended

4-2 to read as follows:

4-3 (a) The [~~district~~] court shall grant relief on the ground

4-4 that a property is appraised unequally if the appraisal ratio of

4-5 the property exceeds by at least 10 percent the median level of

4-6 appraisal of:

4-7 (1) a reasonable and representative sample of

4-8 properties in the appraisal district; or other

4-9 (2) a sample of properties in the appraisal district

4-10 consisting of a reasonable number of other properties similarly

4-11 situated to, or of the same general kind or character as, the

4-12 property subject to the appeal.

4-13 (d) The [~~district~~] court shall grant relief on the ground

4-14 that a property is appraised unequally if the appraised value of

4-15 the property exceeds the median appraised value of a reasonable

4-16 number of comparable properties appropriately adjusted.

4-17 SECTION 9. Section 42.28, Tax Code, is amended to read as

4-18 follows:

4-19 Sec. 42.28. APPEAL OF [~~DISTRICT~~] COURT JUDGMENT. A party

4-20 may appeal the final judgment of the [~~district~~] court as provided

4-21 by law for appeal of civil suits generally, except that an appeal

4-22 bond is not required of the chief appraiser, the county, the

4-23 comptroller, or the commissioners court.

4-24 SECTION 10. This Act takes effect September 1, 2001.

Harris County property taxes, or Texas property taxes, or property taxes in the United States? You should have the right to appeal property taxes in small claims court.

^^top

Taxpayers for Equal Appraisal Access Information!
Taxation must be equal and uniform!

Property taxes must be equal and uniform.
Protesting taxes must be a fair and equitable process.
All property must be valued and taxed equally and uniformly.

2-8 (b) A property owner may appeal an order of an appraisal

2-9 review board under Section 42.01(1) to a small claims court if the

Harris County property taxes, or Texas property taxes, or property taxes in the United States? You should have the right to appeal property taxes in small claims court.

Taxpayers for Equal Appraisal Access Information! Taxation must be equal and uniform!

Property taxes must be equal and uniform. Protesting taxes must be a fair and equitable process. All property must be valued and taxed equally and uniformly.

2-8 (b) A property owner may appeal an order of an appraisal

2-9 review board under Section 42.01(1) to a small claims court if the

Harris County property taxes, or Texas property taxes, or property taxes in the United States? You should have the right to appeal property taxes in small claims court.

Taxpayers for Equal Appraisal Access Information!
Taxation must be equal and uniform!

Property taxes must be equal and uniform.
Protesting taxes must be a fair and equitable process.
All property must be valued and taxed equally and uniformly.