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