Bill Text: TX HB2203 | 2011-2012 | 82nd Legislature | Engrossed

NOTE: There are more recent revisions of this legislation. Read Latest Draft
Bill Title: Relating to the pilot program authorizing a property owner to appeal to the State Office of Administrative Hearings certain appraisal review board determinations.

Spectrum: Partisan Bill (Republican 2-0)

Status: (Passed) 2011-06-17 - Effective immediately [HB2203 Detail]

Download: Texas-2011-HB2203-Engrossed.html
 
 
  By: Otto H.B. No. 2203
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the pilot program authorizing a property owner to
  appeal to the State Office of Administrative Hearings certain
  appraisal review board determinations.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 2003.902, Government Code, is amended to
  read as follows:
         Sec. 2003.902.  COUNTIES INCLUDED. The pilot program shall
  be implemented:
               (1)  in Bexar, Cameron, El Paso, Harris, Tarrant, and
  Travis Counties for a three-year period beginning with the ad
  valorem tax year that begins January 1, 2010; and
               (2)  in Collin, Denton, Fort Bend, Montgomery, and
  Nueces Counties for a one-year period beginning with the ad valorem
  tax year that begins January 1, 2012.
         SECTION 2.  Section 2003.906, Government Code, is amended to
  read as follows:
         Sec. 2003.906.  NOTICE OF APPEAL TO OFFICE; DEPOSIT. (a) To
  appeal an appraisal review board order to the office under this
  subchapter, a property owner must file with the chief appraiser of
  the appraisal district [not later than the 30th day after the date
  the property owner receives notice of the order]:
               (1)  a completed notice of appeal to the office in the
  form prescribed by Section 2003.907; and
               (2)  a deposit [filing fee] in the amount of $1,500
  [$300], made payable to the office.
         (a-1)  The notice of appeal required under Subsection (a)(1)
  must be filed with the chief appraiser not later than the 30th day
  after the date the property owner receives notice of the order.
         (a-2)  The deposit required under Subsection (a)(2) must be
  filed with the chief appraiser not later than the 90th day after the
  date the property owner receives notice of the order. The deposit
  is refundable:
               (1)  less the filing fee if the property owner and the
  appraisal district settle before the appeal is heard; or
               (2)  less the filing fee and the office's costs if the
  property owner and the appraisal district settle after the appeal
  is heard.
         (a-3)  If the property owner fails to pay the deposit as
  required under Subsection (a-2):
               (1)  the office shall dismiss the property owner's
  appeal; and
               (2)  the property owner is not entitled to file an
  appeal under this subchapter in any subsequent tax year.
         (b)  As soon as practicable after receipt of a notice of
  appeal, the chief appraiser for the appraisal district shall:
               (1)  indicate, where appropriate, those entries in the
  records that are subject to the appeal;
               (2)  submit the notice of appeal and deposit [filing
  fee] to the office; and
               (3)  request the appointment of a qualified
  administrative law judge to hear the appeal.
         SECTION 3.  Section 2003.912(b), Government Code, is amended
  to read as follows:
         (b)  The determination:
               (1)  must include a determination of the appraised or
  market value, as applicable, of the property that is the subject of
  the appeal;
               (2)  must contain a brief analysis of the
  administrative law judge's rationale for and set out the key
  findings in support of the determination but is not required to
  contain a detailed discussion of the evidence admitted or the
  contentions of the parties;
               (3)  may include any remedy or relief a court may order
  under Chapter 42, Tax Code, in an appeal relating to the appraised
  or market value of property, including [other than] an award of
  attorney's fees under Section 42.29, Tax Code; and
               (4)  shall specify whether the appraisal district or
  the property owner is required to pay the costs of the hearing and
  the amount of those costs.
         SECTION 4.  The change in law made by this Act to Section
  2003.912, Government Code, applies only to an appeal filed under
  Subchapter Z, Chapter 2003, Government Code, on or after the
  effective date of this Act. An appeal filed under Subchapter Z,
  Chapter 2003, Government Code, before the effective date of this
  Act is governed by the law in effect when the appeal was filed, and
  the former law is continued in effect for that purpose.
         SECTION 5.  This Act takes effect immediately if it receives
  a vote of two-thirds of all the members elected to each house, as
  provided by Section 39, Article III, Texas Constitution.  If this
  Act does not receive the vote necessary for immediate effect, this
  Act takes effect September 1, 2011.
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