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1.14.2005
Here are my summaries of some recent property tax bills which were filed at the Texas Legislature.
You may review the legislation or check its status at our law firm website under Property Tax Law
Developments--2005 Proposed Legislation. http://www.txtax.com Copies of my prior summaries are located there as well.
By John Brusniak, Jr.
Brusniak McCool & Blackwell, P.C.
House Bill 399 (By Villarreal).
An instrument transferring real property may not be filed of record until the chief appraiser certifies in
writing that the purchaser has filed a confidential report of sales price with the appraisal district. The
report shall contain (a) the identity of the parties, (b) a description of the property, (c) mailing information
for the purchaser, (d) whether any personalty was included in the sale, (e) financing information, (f) whether the
property had been offered to other purchasers, (g) whether the purchaser owns adjoining property, (h) the sales price,
(i) the closing date and (j) the name and address of the person preparing the report. The information obtained may
not be disclosed except by (a) judicial or administrative subpoena, (b) to the purchaser of the property of the
purchaser's agent, (c) to the Comptroller, (d) in an administrative or judicial proceeding pertaining to the
property to which the owner is a party, (e) for purposes of use a comparable property, (f) for statistical purposes,
(g) for use in a public document as required by law and (h) for purposes of delinquent tax collection. Illegal
disclosure of this data is a Class B misdemeanor.
Senate Bill 181 (By Janek). [Companion to House Bill 182].
Property owners may appeal decisions of an appraisal review board to any justice of the peace court within the county
in which the property is located provided that the amount of taxes in dispute are $5,000 or less. If the justice of
the peace court discovers that the amount of taxes in dispute exceeds $5,000, the court shall dismiss the suit. The
property owner may refile the suit in district court within 30 days of the date of such dismissal. The judgment of
the justice of the peace court is final and may not be appealed any further. The appraisal district may be represented
by legal counsel in these proceedings, but is not required to be so represented.
John Brusniak, Jr.
Brusniak McCool & Blackwell, P.C.
17400 Dallas Parkway, Suite 112
Dallas, Texas 75287-7305
(972) 250-6363
(972) 250-3599 (Fax)
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