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A BILL TO BE ENTITLED
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AN ACT
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relating to the pilot program authorizing a property owner to |
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appeal to the State Office of Administrative Hearings certain |
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appraisal review board determinations. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 2003.902, Government Code, is amended to |
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read as follows: |
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Sec. 2003.902. COUNTIES INCLUDED. The pilot program shall |
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be implemented: |
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(1) in Bexar, Cameron, El Paso, Harris, Tarrant, and |
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Travis Counties for a three-year period beginning with the ad |
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valorem tax year that begins January 1, 2010; and |
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(2) in Collin, Denton, Fort Bend, Montgomery, and |
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Nueces Counties for a one-year period beginning with the ad valorem |
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tax year that begins January 1, 2012. |
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SECTION 2. Section 2003.906, Government Code, is amended to |
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read as follows: |
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Sec. 2003.906. NOTICE OF APPEAL TO OFFICE; DEPOSIT. (a) To |
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appeal an appraisal review board order to the office under this |
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subchapter, a property owner must file with the chief appraiser of |
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the appraisal district [not later than the 30th day after the date
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the property owner receives notice of the order]: |
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(1) a completed notice of appeal to the office in the |
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form prescribed by Section 2003.907; and |
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(2) a deposit [filing fee] in the amount of $1,500 |
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[$300], made payable to the office. |
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(a-1) The notice of appeal required under Subsection (a)(1) |
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must be filed with the chief appraiser not later than the 30th day |
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after the date the property owner receives notice of the order. |
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(a-2) The deposit required under Subsection (a)(2) must be |
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filed with the chief appraiser not later than the 90th day after the |
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date the property owner receives notice of the order. The deposit |
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is refundable: |
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(1) less the filing fee if the property owner and the |
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appraisal district settle before the appeal is heard; or |
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(2) less the filing fee and the office's costs if the |
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property owner and the appraisal district settle after the appeal |
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is heard. |
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(a-3) If the property owner fails to pay the deposit as |
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required under Subsection (a-2): |
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(1) the office shall dismiss the property owner's |
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appeal; and |
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(2) the property owner is not entitled to file an |
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appeal under this subchapter in any subsequent tax year. |
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(b) As soon as practicable after receipt of a notice of |
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appeal, the chief appraiser for the appraisal district shall: |
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(1) indicate, where appropriate, those entries in the |
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records that are subject to the appeal; |
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(2) submit the notice of appeal and deposit [filing
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fee] to the office; and |
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(3) request the appointment of a qualified |
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administrative law judge to hear the appeal. |
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SECTION 3. Section 2003.912(b), Government Code, is amended |
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to read as follows: |
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(b) The determination: |
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(1) must include a determination of the appraised or |
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market value, as applicable, of the property that is the subject of |
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the appeal; |
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(2) must contain a brief analysis of the |
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administrative law judge's rationale for and set out the key |
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findings in support of the determination but is not required to |
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contain a detailed discussion of the evidence admitted or the |
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contentions of the parties; |
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(3) may include any remedy or relief a court may order |
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under Chapter 42, Tax Code, in an appeal relating to the appraised |
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or market value of property, including [other than] an award of |
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attorney's fees under Section 42.29, Tax Code; and |
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(4) shall specify whether the appraisal district or |
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the property owner is required to pay the costs of the hearing and |
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the amount of those costs. |
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SECTION 4. The change in law made by this Act to Section |
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2003.912, Government Code, applies only to an appeal filed under |
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Subchapter Z, Chapter 2003, Government Code, on or after the |
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effective date of this Act. An appeal filed under Subchapter Z, |
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Chapter 2003, Government Code, before the effective date of this |
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Act is governed by the law in effect when the appeal was filed, and |
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the former law is continued in effect for that purpose. |
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SECTION 5. This Act takes effect immediately if it receives |
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a vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, this |
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Act takes effect September 1, 2011. |