Texas HB47 allows property owners to seek an injunction against ad valorem tax collection if a taxing unit exceeds voter-approved tax rates and.

Texas HB47 amends the Tax Code to allow property owners to obtain an injunction against the collection of ad valorem taxes by a taxing unit if the taxing unit adopts a tax rate exceeding the voter-approved tax rate and materially deviates from the stated purpose of the tax increase. A material deviation includes significant changes in purpose, financing structure, or a reduction in scope or scale of the purpose. The property owner must file the action within 15 days of the tax rate adoption.

Texas HB47 allows property owners to seek an injunction against ad valorem tax collection if a taxing unit exceeds voter-approved tax rates and.

Texas HB47 amends the Tax Code to allow property owners to obtain an injunction against the collection of ad valorem taxes by a taxing unit if the taxing unit adopts a tax rate exceeding the voter-approved tax rate and materially deviates from the stated purpose of the tax increase. A material deviation includes significant changes in purpose, financing structure, or a reduction in scope or scale of the purpose. The property owner must file the action within 15 days of the tax rate adoption.