83R5883 EES-F
By: Flynn H.B. No. 1042
A BILL TO BE ENTITLED
AN ACT
relating to the dismissal of complaints against property tax
professionals.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 1151.204, Occupations Code, is amended
to read as follows:
Sec. 1151.204. DISMISSAL OF COMPLAINTS [COMPLAINT RELATING
TO APPRAISED VALUE]. (a) After investigation, the department may
dismiss a complaint, in part or entirely, without conducting a
hearing if[:
[(1)] the complaint [challenges only the appraised
value of a property or another matter for which Title I, Tax Code,
specifies a remedy and] does not credibly allege a violation of this
chapter or the standards established by the commission for
registrants under this chapter[; and
[(2) the disagreement has not been resolved in the
complainant's favor by an appraisal review board or court].
(b) After investigation, the department shall dismiss a
complaint, in part or entirely, without conducting a hearing if:
(1) the complaint challenges:
(A) the imposition of or failure to waive
penalties or interest under Sections 33.01 and 33.011, Tax Code;
(B) the appraised value of a property;
(C) the appraisal methodology;
(D) the grant or denial of an exemption from
taxation; or
(E) any matter for which Title 1, Tax Code,
specifies a remedy, including an action that a property owner is
entitled to protest before an appraisal review board under Section
41.41(a), Tax Code; and
(2) the subject matter of the complaint has not been
finally resolved in the complainant's favor by an appraisal review
board, a governing body, an arbitrator, a court, or the State Office
of Administrative Hearings under Section 2003.901, Government
Code.
(c) This section does not apply to:
(1) a matter referred to the department by the
comptroller under Section 5.102, Tax Code, or a successor statute;
(2) a complaint concerning a registrant's failure to
comply with the registration and certification requirements of this
chapter; or
(3) a complaint concerning a newly appointed chief
appraiser's failure to complete the training program described by
Section 1151.164.
SECTION 2. The change in law made by this Act to Section
1151.204, Occupations Code, applies only to a complaint filed on or
after the effective date of this Act. A complaint filed before that
date is governed by the law in effect on the date the complaint was
filed, and the former law is continued in effect for that purpose.
SECTION 3. This Act takes effect immediately if it receives
a vote of two-thirds of all the 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, 2013.