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.