Bill Text: TX HB337 | 2017 | 85th Legislature 1st Special Session | Introduced
Bill Title: Relating to the burden of proof in certain ad valorem tax appeals.
Spectrum: Partisan Bill (Republican 2-0)
Status: (Introduced - Dead) 2017-07-28 - Referred to Ways & Means [HB337 Detail]
Download: Texas-2017-HB337-Introduced.html
| 85S11804 CJC-D | ||
| By: Burrows | H.B. No. 337 | |
|
|
||
|
|
||
| relating to the burden of proof in certain ad valorem tax appeals. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Section 42.23, Tax Code, is amended by adding | ||
| Subsection (j) to read as follows: | ||
| (j) In an appeal under Section 42.25 or 42.26, the appraisal | ||
| district has the burden of establishing the value of the property by | ||
| a preponderance of the evidence presented at the trial. If the | ||
| appraisal district fails to meet the burden of proof required by | ||
| this subsection, the court shall determine the appeal in favor of | ||
| the property owner. | ||
| SECTION 2. The change in law made by this Act applies only | ||
| to an appeal under Section 42.25 or 42.26, Tax Code, that is filed | ||
| on or after the effective date of this Act. An appeal under Section | ||
| 42.25 or 42.26, Tax Code, that is filed before the effective date of | ||
| this Act is governed by the law in effect on the date the appeal is | ||
| filed, and the former law is continued in effect for that purpose. | ||
| SECTION 3. This Act takes effect December 1, 2017. | ||
