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  89R4588 CS-D     By: Harris H.B. No. 3403       A BILL TO BE ENTITLED   AN ACT   relating to the right of the chief appraiser of an appraisal   district, the appraisal district, or the appraisal review board of   the appraisal district to bring certain claims in an appeal of an   order of the appraisal review board.          BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1.  Section 42.21(b), Tax Code, is amended to read as   follows:          (b)  [ A petition for review brought under Section 42.02 must   be brought against the owner of the property involved in the   appeal. ]  A petition for review brought under Section 42.031 must be   brought against the appraisal district and against the owner of the   property involved in the appeal.  A petition for review brought   under Section 42.01(a)(2) or 42.03 must be brought against the   comptroller.  Any other petition for review under this chapter must   be brought against the appraisal district.  A petition for review   may not be brought against the appraisal review board.  An appraisal   district may hire an attorney that represents the district to   represent the appraisal review board established for the district   to file an answer and obtain a dismissal of a suit filed against the   appraisal review board in violation of this subsection.          SECTION 2.  Section 42.23, Tax Code, is amended by adding   Subsection (j) to read as follows:           (j)     A chief appraiser, appraisal district, or appraisal   review board may not bring a counterclaim in an appeal brought under   this chapter.          SECTION 3.  Section 42.02, Tax Code, is repealed.          SECTION 4.  The changes in law made by this Act apply only to   an appeal that is filed on or after the effective date of this Act.     An appeal filed before the effective date of this Act is governed by   the law in effect on the date the appeal was filed, and the former   law is continued in effect for that purpose.          SECTION 5.  This Act takes effect September 1, 2025.