Principle Criteria
Free Enterprise
Property Rights
Personal Responsibility
Limited Government
Individual Liberty
Digest
HB 47 allows a property owner to seek an injunction to stop a taxing unit from collecting ad valorem taxes if the unit adopts a tax rate that exceeds the voter-approval rate and then materially deviates from the stated purpose of the tax increase. The bill defines what constitutes a “material deviation” and provides conditions under which taxpayers can withhold payment and seek refunds.
Author (2)
Carl Tepper
Stan Lambert
Contact the Author
Rep. Carl Tepper
Capitol Phone:
(512) 463-0676
Capitol Office:
EXT E1.316
E-Mail:
