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AN ACT
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relating to certain appeals of certain ad valorem tax |
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determinations. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 42.02, Tax Code, is amended to read as |
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follows: |
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Sec. 42.02. RIGHT OF APPEAL BY CHIEF APPRAISER. (a) On |
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written approval of the board of directors of the appraisal |
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district, the chief appraiser is entitled to appeal an order of the |
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appraisal review board determining: |
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(1) a taxpayer protest as provided by Subchapter C, |
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Chapter 41, subject to Subsection (b); or |
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(2) a taxpayer's motion to change the appraisal roll |
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filed under Section 25.25. |
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(b) Except as provided by Subsection (c), the chief |
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appraiser may not appeal an order of the appraisal review board |
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determining a taxpayer protest under Subsection (a)(1) if: |
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(1) the protest involved a determination of the |
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appraised or market value of the taxpayer's property and that value |
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according to the order that is the subject of the appeal is less |
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than $1 million; or |
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(2) for any other taxpayer protest, the property to |
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which the protest applies has an appraised value according to the |
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appraisal roll for the current year of less than $1 million. |
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(c) On written approval of the board of directors of the |
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appraisal district, the chief appraiser may appeal an order of the |
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appraisal review board determining a taxpayer protest otherwise |
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prohibited by Subsection (b), if the chief appraiser alleges that |
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the taxpayer or a person acting on behalf of the taxpayer committed |
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fraud, made a material misrepresentation, or presented fraudulent |
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evidence in the hearing before the board. In an appeal under this |
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subsection, the court shall first consider whether the taxpayer or |
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a person acting on behalf of the taxpayer committed fraud, made a |
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material misrepresentation, or presented fraudulent evidence to |
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the appraisal review board. If the court does not find by a |
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preponderance of the evidence that the taxpayer or a person acting |
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on behalf of the taxpayer committed fraud, made a material |
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misrepresentation, or presented fraudulent evidence to the |
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appraisal review board, the court shall: |
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(1) dismiss the appeal; and |
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(2) award court costs and reasonable attorney's fees |
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to the taxpayer. |
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SECTION 2. Section 42.08, Tax Code, is amended by adding |
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Subsection (b-1) to read as follows: |
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(b-1) This subsection applies only to an appeal in which the |
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property owner elects to pay the amount of taxes described by |
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Subsection (b)(1). The appeal filed by the property owner must be |
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accompanied by a statement in writing of the amount of taxes the |
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property owner proposes to pay. |
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SECTION 3. (a) The change in law made by this Act to Section |
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42.02, Tax Code, applies only to an appeal by a chief appraiser from |
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an order of an appraisal review board that was issued on or after |
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the effective date of this Act. An appeal by a chief appraiser from |
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an order of an appraisal review board that was issued before the |
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effective date of this Act is governed by the law in effect when the |
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order of the appraisal review board was issued, and the former law |
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is continued in effect for that purpose. |
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(b) The change in law made by this Act to Section 42.08, Tax |
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Code, applies only to an appeal under Chapter 42, Tax Code, that is |
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filed on or after the effective date of this Act. An appeal under |
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Chapter 42, Tax Code, that was filed before the effective date of |
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this Act is governed by the law in effect on the date the appeal was |
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filed, and the former law is continued in effect for that purpose. |
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SECTION 4. 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, 2007. |
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______________________________ |
______________________________ |
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President of the Senate |
Speaker of the House |
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I certify that H.B. No. 1680 was passed by the House on May |
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10, 2007, by the following vote: Yeas 144, Nays 0, 2 present, not |
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voting; and that the House concurred in Senate amendments to H.B. |
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No. 1680 on May 25, 2007, by the following vote: Yeas 135, Nays 0, |
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2 present, not voting. |
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______________________________ |
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Chief Clerk of the House |
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I certify that H.B. No. 1680 was passed by the Senate, with |
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amendments, on May 22, 2007, by the following vote: Yeas 30, Nays |
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1. |
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______________________________ |
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Secretary of the Senate |
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APPROVED: __________________ |
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Date |
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__________________ |
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Governor |