Texas 2009 - 81st Regular

Texas House Bill HB4040 Compare Versions

The same version is selected twice. Please select two different versions to compare.
OldNewDifferences
11 By: Villarreal H.B. No. 4040
22
33
44 A BILL TO BE ENTITLED
55 AN ACT
66 relating to procedural requirements of an appeal from an order of an
77 appraisal review board determining a protest.
88 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
99 SECTION 1. Section 42.21, Tax Code, is amended by amending
1010 Subsection (a) and adding Subsection (a-1) to read as follows:
1111 (a) A party who appeals as provided by this chapter must
1212 file a petition for review with the district court within 60 [45]
1313 days after the party received notice that a final order has been
1414 entered from which an appeal may be had or at any time after the
1515 hearing but before the 60-day deadline. Failure to timely file a
1616 petition bars any appeal under this chapter.
1717 (a-1) A petition for review may include more than one party
1818 if the parties have a common ownership interest in whole or in part
1919 and may include multiple properties that have a common ownership in
2020 whole or in part.
2121 SECTION 2. Subchapter B, Chapter 42, Tax Code, is amended by
2222 adding Section 42.231 to read as follows:
2323 Sec. 42.231. MASTERS FOR TAX APPEALS. (a) The court shall
2424 give preference to the use of a master in chancery to resolve an
2525 appeal brought under this chapter. In connection with an appeal
2626 that seeks a remedy under Section 42.25 or 42.26, the court may,
2727 and on request of a party to the appeal shall, appoint a master in
2828 chancery.
2929 (b) To be eligible to serve as a master in chancery, a person
3030 must be a resident of this state and an attorney who is licensed in
3131 this state. The person may not be an attorney for or related to a
3232 party to the action. In appointing a master, the court shall give
3333 preference to a qualified person who has judicial experience.
3434 (c) A master in chancery shall perform all of the duties
3535 required by the court, is subject to the orders of the court, and
3636 has the power that a master in chancery in a court of equity has.
3737 (d) Subject to any limitations or specifications stated in
3838 the order of reference, a master in chancery may:
3939 (1) regulate the proceedings in a hearing before the
4040 master and do all acts and take all measures necessary or proper
4141 for the efficient performance of the master's duties under the
4242 order;
4343 (2) require the production of evidence regarding any
4444 matter covered by the order and may require the production of
4545 books, papers, vouchers, documents, and other writings applicable
4646 to the case;
4747 (3) require that parties produce all documentary
4848 evidence in advance of the hearing;
4949 (4) rule on the admissibility of evidence, unless
5050 otherwise directed by the order;
5151 (5) administer oaths to and examine witnesses;
5252 (6) call and examine under oath the parties to the
5353 action; and
5454 (7) set a reasonable time limit on the proceedings
5555 based on the complexity of the case, which may not be less than four
5656 hours for a case involving property that is a residence homestead or
5757 less than eight hours for a case involving any other type of
5858 property, unless otherwise agreed to by the parties.
5959 (e) A decision of a master in chancery is not binding on the
6060 parties to the appeal but may be admitted into evidence in a trial
6161 of the matter.
6262 SECTION 3. Section 42.24, Tax Code, is amended by adding
6363 subsection (b) to read as follows:
6464 (b) The district court shall include in a docket control
6565 order a requirement of alternative dispute resolution unless waived
6666 by both parties.
6767 SECTION 4. Section 42.26, Tax Code, is amended by adding
6868 Subsections (e) and (f) to read as follows:
6969 (e) Except as provided by Subsection (d), for purposes of
7070 this section, the appraised value of the property subject to the
7171 lawsuit and the appraised value of a comparable property or sample
7272 property that is used for comparison is the appraised value
7373 determined by the appraisal review board.
7474 SECTION 5. The changes in law made by this Act are
7575 procedural changes to existing law and are applicable to any
7676 appeals pending as of the effective date of this bill
7777 SECTION 6. This Act takes effect immediately if it receives
7878 a vote of two-thirds of all members elected to each house, as
7979 provided by Section 39, Article III, Texas Constitution. If this
8080 Act does not receive the vote necessary for immediate effect, this
8181 Act takes effect September 1, 2009.