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AN ACT
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relating to the appeal of ad valorem tax determinations. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 42.21(a), Tax Code, is amended to read as |
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follows: |
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(a) A party who appeals as provided by this chapter must |
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file a petition for review with the district court within 60 [45] |
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days after the party received notice that a final order has been |
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entered from which an appeal may be had or at any time after the |
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hearing but before the 60-day deadline. Failure to timely file a |
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petition bars any appeal under this chapter. |
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SECTION 2. Section 42.43, Tax Code, is amended by amending |
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Subsection (c) and adding Subsections (b-1), (e), (f), (g), (h), |
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and (i) to read as follows: |
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(b-1) A taxing unit may not send a refund made under this |
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section before the earlier of: |
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(1) the 21st day after the final determination of the |
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appeal; or |
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(2) the date the property owner files the form |
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prescribed by Subsection (i) with the taxing unit. |
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(c) Notwithstanding Subsection (b), if a taxing unit does |
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not make a refund, including interest, required by this section |
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before the 60th day after the date the chief appraiser certifies a |
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correction to the appraisal roll under Section 42.41, the taxing |
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unit shall include with the refund interest on the amount refunded |
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at an annual rate of 12 percent, calculated from the delinquency |
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date for the taxes until the date the refund is made. A refund is |
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not considered made under this section until sent to the proper |
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person as provided by this section. |
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(e) Except as provided by Subsection (f) or (g), a taxing |
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unit shall send a refund made under this section to the property |
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owner. |
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(f) The final judgment in an appeal under this chapter may |
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designate to whom and where a refund is to be sent. |
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(g) If a form prescribed by the comptroller under Subsection |
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(i) is filed with a taxing unit before the 21st day after the final |
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determination of an appeal that requires a refund be made, the |
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taxing unit shall send the refund to the person and address |
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designated on the form. |
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(h) A form filed with a taxing unit under Subsection (g) |
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remains in effect for all subsequent refunds required by this |
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section until revoked in a written revocation filed with the taxing |
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unit by the property owner. |
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(i) The comptroller shall prescribe the form necessary to |
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allow a property owner to designate the person to whom a refund must |
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be sent. The comptroller shall include on the form a space for the |
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property owner to designate to whom and where the refund must be |
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sent and provide options to mail the refund to: |
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(1) the property owner; |
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(2) the business office of the property owner's |
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attorney of record in the appeal; or |
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(3) any other individual and address designated by the |
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property owner. |
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SECTION 3. The changes in law made by this Act are |
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procedural changes to existing law and are applicable to any |
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appeals or refunds pending as of the effective date of this bill. |
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SECTION 4. The changes in law made by this Act apply only to |
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a refund of ad valorem taxes required by Section 42.43 on or after |
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the effective date of this Act. A refund required under that |
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section before the effective date of this Act is governed by the law |
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in effect when the refund was required, and the former law is |
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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, 2009. |
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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. 986 was passed by the House on April |
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22, 2009, by the following vote: Yeas 148, Nays 1, 1 present, not |
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voting; and that the House concurred in Senate amendments to H.B. |
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No. 986 on May 29, 2009, by the following vote: Yeas 140, Nays 0, 2 |
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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. 986 was passed by the Senate, with |
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amendments, on May 26, 2009, by the following vote: Yeas 31, Nays |
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0. |
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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 |