HBA-AMW, MSH H.B. 1060 77(R) BILL ANALYSIS Office of House Bill AnalysisH.B. 1060 By: Mowery Ways & Means 3/22/2001 Introduced BACKGROUND AND PURPOSE Under current law, a taxpayer is required to appeal the decision of an appraisal review board to the district court. Appeals to a district court are often costly for the parties involved and these expenses may prevent those who cannot afford the costs from taking their appeal to court. Litigation costs are lower in small claims court, but taxpayers are not allowed to appeal a decision of the appraisal review board to such a court. House Bill 1060 allows a taxpayer to appeal a decision of the appraisal review board to a small claims court if the amount of taxes in dispute is within the jurisdiction of the small claims court and sets forth procedures for the court's handling of the appeal. RULEMAKING AUTHORITY It is the opinion of the Office of House Bill Analysis that this bill does not expressly delegate any additional rulemaking authority to a state officer, department, agency, or institution. ANALYSIS House Bill 1060 amends the Tax Code to authorize a property owner to appeal an order of an appraisal review board to a small claims court if the amount of taxes in dispute is within the jurisdiction of that small claims court. The bill requires the small claims court to dismiss the appeal if the court determines that the appeal is not within the court's jurisdiction. In that event, the bill authorizes the property owner to appeal the order to district court by filing a petition for review with the district court not later than the 30th day after the date of the dismissal. The bill provides that the notice of an issuance of an order by the appraisal review board must contain a statement of the property owner's right to appeal the board's decision to small claims court. The bill provides that the venue of an action in small claims court is in any justice precinct in the county in which the appraisal review board that issued the order appealed is located or in any justice precinct in which the property subject to the order is located in whole or in part. EFFECTIVE DATE September 1, 2001.