Relating to the appointment of a master in chancery for certain appeals to district court from an order of an appraisal review board or from certain orders of the comptroller of public accounts.
The enactment of HB 1690 introduces a new section to the Texas Tax Code, specifically amending Chapter 42 to incorporate procedures for the appointment of a master in chancery. This change is notable as it will only apply to appeals under Chapter 42 where petitions for review are filed after the act's effective date, indicating a forward-looking reform. The law ensures that if an appeal remains unresolved for two years, a master must be appointed to provide recommendations, which can potentially expedite the appeal process for taxpayers dissatisfied with appraisal review board decisions.
House Bill 1690 aims to establish provisions for the appointment of a master in chancery specifically for certain appeals made to district courts regarding orders from appraisal review boards or related orders from the comptroller of public accounts. This bill seeks to streamline the process of tax appeals, allowing for a more efficient resolution by referencing cases that have not been determined within a predetermined period of two years. Proponents of the bill argue that this will reduce backlog in the courts, enhancing the overall efficacy of the judicial process relating to tax disputes.
While the bill is aimed at improving the efficiency of tax-related court proceedings, there may be contention surrounding the implications of introducing a master in chancery into these proceedings. Detractors might raise concerns regarding the additional layer of the judiciary potentially complicating matters or whether it truly addresses the fundamental issues causing delays in the first place. Questions may also arise about the authority and the qualifications of the masters appointed, leading to discussions about their potential impact on the fairness and outcomes of appeals.