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
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 |
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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 [ |
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(1) a completed notice of appeal to the office in the | ||
form prescribed by Section 2003.907; and | ||
(2) a deposit [ |
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(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 [ |
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(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 [ |
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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. |