1 | 1 | | By: Villarreal H.B. No. 4040 |
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2 | 2 | | |
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3 | 3 | | |
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4 | 4 | | A BILL TO BE ENTITLED |
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5 | 5 | | AN ACT |
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6 | 6 | | relating to procedural requirements of an appeal from an order of an |
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7 | 7 | | appraisal review board determining a protest. |
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8 | 8 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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9 | 9 | | SECTION 1. Section 42.21, Tax Code, is amended by amending |
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10 | 10 | | Subsection (a) and adding Subsection (a-1) to read as follows: |
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11 | 11 | | (a) A party who appeals as provided by this chapter must |
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12 | 12 | | file a petition for review with the district court within 60 [45] |
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13 | 13 | | days after the party received notice that a final order has been |
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14 | 14 | | entered from which an appeal may be had or at any time after the |
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15 | 15 | | hearing but before the 60-day deadline. Failure to timely file a |
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16 | 16 | | petition bars any appeal under this chapter. |
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17 | 17 | | (a-1) A petition for review may include more than one party |
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18 | 18 | | if the parties have a common ownership interest in whole or in part |
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19 | 19 | | and may include multiple properties that have a common ownership in |
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20 | 20 | | whole or in part. |
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21 | 21 | | SECTION 2. Subchapter B, Chapter 42, Tax Code, is amended by |
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22 | 22 | | adding Section 42.231 to read as follows: |
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23 | 23 | | Sec. 42.231. MASTERS FOR TAX APPEALS. (a) The court shall |
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24 | 24 | | give preference to the use of a master in chancery to resolve an |
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25 | 25 | | appeal brought under this chapter. In connection with an appeal |
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26 | 26 | | that seeks a remedy under Section 42.25 or 42.26, the court may, |
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27 | 27 | | and on request of a party to the appeal shall, appoint a master in |
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28 | 28 | | chancery. |
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29 | 29 | | (b) To be eligible to serve as a master in chancery, a person |
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30 | 30 | | must be a resident of this state and an attorney who is licensed in |
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31 | 31 | | this state. The person may not be an attorney for or related to a |
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32 | 32 | | party to the action. In appointing a master, the court shall give |
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33 | 33 | | preference to a qualified person who has judicial experience. |
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34 | 34 | | (c) A master in chancery shall perform all of the duties |
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35 | 35 | | required by the court, is subject to the orders of the court, and |
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36 | 36 | | has the power that a master in chancery in a court of equity has. |
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37 | 37 | | (d) Subject to any limitations or specifications stated in |
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38 | 38 | | the order of reference, a master in chancery may: |
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39 | 39 | | (1) regulate the proceedings in a hearing before the |
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40 | 40 | | master and do all acts and take all measures necessary or proper |
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41 | 41 | | for the efficient performance of the master's duties under the |
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42 | 42 | | order; |
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43 | 43 | | (2) require the production of evidence regarding any |
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44 | 44 | | matter covered by the order and may require the production of |
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45 | 45 | | books, papers, vouchers, documents, and other writings applicable |
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46 | 46 | | to the case; |
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47 | 47 | | (3) require that parties produce all documentary |
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48 | 48 | | evidence in advance of the hearing; |
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49 | 49 | | (4) rule on the admissibility of evidence, unless |
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50 | 50 | | otherwise directed by the order; |
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51 | 51 | | (5) administer oaths to and examine witnesses; |
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52 | 52 | | (6) call and examine under oath the parties to the |
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53 | 53 | | action; and |
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54 | 54 | | (7) set a reasonable time limit on the proceedings |
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55 | 55 | | based on the complexity of the case, which may not be less than four |
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56 | 56 | | hours for a case involving property that is a residence homestead or |
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57 | 57 | | less than eight hours for a case involving any other type of |
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58 | 58 | | property, unless otherwise agreed to by the parties. |
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59 | 59 | | (e) A decision of a master in chancery is not binding on the |
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60 | 60 | | parties to the appeal but may be admitted into evidence in a trial |
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61 | 61 | | of the matter. |
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62 | 62 | | SECTION 3. Section 42.24, Tax Code, is amended by adding |
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63 | 63 | | subsection (b) to read as follows: |
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64 | 64 | | (b) The district court shall include in a docket control |
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65 | 65 | | order a requirement of alternative dispute resolution unless waived |
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66 | 66 | | by both parties. |
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67 | 67 | | SECTION 4. Section 42.26, Tax Code, is amended by adding |
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68 | 68 | | Subsections (e) and (f) to read as follows: |
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69 | 69 | | (e) Except as provided by Subsection (d), for purposes of |
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70 | 70 | | this section, the appraised value of the property subject to the |
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71 | 71 | | lawsuit and the appraised value of a comparable property or sample |
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72 | 72 | | property that is used for comparison is the appraised value |
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73 | 73 | | determined by the appraisal review board. |
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74 | 74 | | SECTION 5. The changes in law made by this Act are |
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75 | 75 | | procedural changes to existing law and are applicable to any |
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76 | 76 | | appeals pending as of the effective date of this bill |
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77 | 77 | | SECTION 6. This Act takes effect immediately if it receives |
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78 | 78 | | a vote of two-thirds of all members elected to each house, as |
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79 | 79 | | provided by Section 39, Article III, Texas Constitution. If this |
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80 | 80 | | Act does not receive the vote necessary for immediate effect, this |
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81 | 81 | | Act takes effect September 1, 2009. |
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