HB 47

89S20110 CJC-F
		By: Tepper
  H.B. No. 47
  A BILL TO BE ENTITLED
  AN ACT
  relating to the authority of a property owner to obtain an
  injunction restraining the collection of ad valorem taxes by a
  taxing unit if the taxing unit adopts a tax rate that exceeds the
  voter-approval tax rate and subsequently takes an action that
  constitutes a material deviation from the stated purpose of the tax
  increase.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 26.012, Tax Code, is amended by adding
  Subdivision (16-a) to read as follows:
               (16-a)  "Materially deviate" means to make a
  significant change in carrying out the purpose stated to voters on a
  ballot proposition, stated in any order or resolution calling for
  an election required under this chapter, or stated in resolutions
  adopted to accompany or supplement a ballot proposition, including:
                     (A)  a significant change in purpose;
                     (B)  a significant change in the financing
  structure for the purpose;
                     (C)  an increase of more than 33 percent in actual
  or projected costs of the purpose;
                     (D)  a significant reduction in scope or scale of
  the purpose;
                     (E)  a legal determination, including a finding
  under Chapter 1202 or 1205, Government Code, that the purpose
  stated on the ballot proposition or any order or resolution calling
  for an election required under this chapter was not in conformity
  with law; or
                     (F)  any other attempt to substantially impair the
  rights and expectations of the voters as they existed at the time of
  the election.
         SECTION 2.  Section 26.05, Tax Code, is amended by adding
  Subsection (e-2) to read as follows:
         (e-2) A person who owns taxable property is entitled to an
  injunction restraining the collection of taxes by a taxing unit in
  which the property is taxable if the taxing unit has materially
  deviated from the purpose stated in the ballot for an election
  required to be held under Section 26.07, in the order or resolution
  ordering the election, or in an order or resolution accompanying
  the ballot.  An action to enjoin the collection of taxes must be
  filed not later than the 15th day after the date the taxing unit
  adopts a tax rate.  A property owner who owns taxable property in
  the taxing unit is not required to pay the taxes imposed by the
  taxing unit on the owner's property while an action to enjoin the
  collection of the taxes under this subsection is pending.  If a
  property owner pays the taxes and the property owner who filed the
  action subsequently prevails in the action, the property owner who
  paid the taxes is entitled to a refund of the taxes paid.  A property
  owner is not required to apply to the collector for the taxing unit
  to receive the refund.  A property owner who files an action under
  this subsection and subsequently prevails is entitled to reasonable
  attorney's fees and court costs.
         SECTION 3.  Section 26.05(e-2), Tax Code, as added by this
  Act, applies to an action filed by a property owner to enjoin the
  collection of ad valorem taxes for a material deviation from the
  purpose stated in the ballot for an election required to be held
  under Section 26.07 of that code, in the order or resolution
  ordering the election, or in an order or resolution accompanying
  the ballot, only if the material deviation occurs on or after the
  effective date of this Act.
         SECTION 4.  This Act takes effect immediately if it receives
  a vote of two-thirds of all the members elected to each house, as
  provided by Section 39, Article III, Texas Constitution.  If this
  Act does not receive the vote necessary for immediate effect, this
  Act takes effect on the 91st day after the last day of the
  legislative session.