6 | 4 | | AN ACT |
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7 | 5 | | relating to the system for protesting or appealing certain ad |
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8 | 6 | | valorem tax determinations. |
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9 | 7 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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10 | 8 | | SECTION 1. Section 41.45, Tax Code, is amended by amending |
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11 | 9 | | Subsections (h) and (o) and adding Subsection (p) to read as |
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12 | 10 | | follows: |
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13 | 11 | | (h) Before the hearing on a protest or immediately after the |
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14 | 12 | | hearing begins, the chief appraiser and the property owner or the |
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15 | 13 | | owner's agent shall each provide the other with a copy of any |
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16 | 14 | | written material or material preserved on a [any] portable device |
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17 | 15 | | designed to maintain a [an electronic, magnetic, or digital] |
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18 | 16 | | reproduction of a document or image that the person intends to offer |
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19 | 17 | | or submit to the appraisal review board at the hearing. Each person |
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20 | 18 | | must provide the copy of material in the manner and form prescribed |
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21 | 19 | | by comptroller rule. |
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22 | 20 | | (o) If the chief appraiser uses audiovisual equipment at a |
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23 | 21 | | hearing on a protest, the appraisal office shall provide |
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24 | 22 | | audiovisual equipment of the same general type, kind, and |
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25 | 23 | | character, as prescribed by comptroller rule, for use during the |
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26 | 24 | | hearing by the property owner or the property owner's agent. |
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27 | 25 | | (p) The comptroller by rule shall prescribe: |
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28 | 26 | | (1) the manner and form, including security |
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29 | 27 | | requirements, in which a person must provide a copy of material |
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30 | 28 | | under Subsection (h), which must allow the appraisal review board |
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31 | 29 | | to retain the material as part of the board's hearing record; and |
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32 | 30 | | (2) specifications for the audiovisual equipment |
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33 | 31 | | provided by an appraisal district for use by a property owner or the |
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34 | 32 | | property owner's agent under Subsection (o). |
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35 | 33 | | SECTION 2. Section 41A.061(c), Tax Code, is amended to read |
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36 | 34 | | as follows: |
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37 | 35 | | (c) The comptroller shall remove a person from the registry |
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38 | 36 | | if: |
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39 | 37 | | (1) the person fails or declines to renew the person's |
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40 | 38 | | agreement to serve as an arbitrator in the manner required by this |
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41 | 39 | | section; or |
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42 | 40 | | (2) the comptroller determines by clear and convincing |
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43 | 41 | | evidence that there is good cause to remove the person from the |
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44 | 42 | | registry, including evidence of repeated bias or misconduct by the |
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45 | 43 | | person while acting as an arbitrator. |
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46 | 44 | | SECTION 3. Section 41A.07, Tax Code, is amended by amending |
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47 | 45 | | Subsection (a) and adding Subsections (e), (f), and (g) to read as |
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48 | 46 | | follows: |
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49 | 47 | | (a) On receipt of the request and deposit under Section |
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50 | 48 | | 41A.05, the comptroller shall: |
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51 | 49 | | (1) appoint an eligible arbitrator who is listed in |
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52 | 50 | | the comptroller's registry; and |
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53 | 51 | | (2) send notice to the appointed arbitrator requesting |
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54 | 52 | | the individual to conduct the hearing on the arbitration [send the |
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55 | 53 | | property owner and the appraisal district a copy of the |
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56 | 54 | | comptroller's registry of qualified arbitrators and request that |
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57 | 55 | | the parties select an arbitrator from the registry. The |
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58 | 56 | | comptroller may send a copy of the registry to the parties by |
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59 | 57 | | regular mail in paper form or may send the parties written notice of |
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60 | 58 | | the Internet address of a website at which the registry is |
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61 | 59 | | maintained and may be accessed. The parties shall attempt to select |
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62 | 60 | | an arbitrator from the registry]. |
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63 | 61 | | (e) To be eligible for appointment as an arbitrator under |
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64 | 62 | | Subsection (a), the arbitrator must reside: |
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65 | 63 | | (1) in the county in which the property that is the |
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66 | 64 | | subject of the appeal is located; or |
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67 | 65 | | (2) in this state if no available arbitrator on the |
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68 | 66 | | registry resides in that county. |
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69 | 67 | | (f) A person is not eligible for appointment as an |
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70 | 68 | | arbitrator under Subsection (a) if at any time during the preceding |
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71 | 69 | | five years, the person has: |
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72 | 70 | | (1) represented a person for compensation in a |
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73 | 71 | | proceeding under this title in the appraisal district in which the |
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74 | 72 | | property that is the subject of the appeal is located; |
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75 | 73 | | (2) served as an officer or employee of that appraisal |
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76 | 74 | | district; or |
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77 | 75 | | (3) served as a member of the appraisal review board |
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78 | 76 | | for that appraisal district. |
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79 | 77 | | (g) The comptroller may not appoint an arbitrator under |
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80 | 78 | | Subsection (a) if the comptroller determines that there is good |
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81 | 79 | | cause not to appoint the arbitrator, including information or |
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82 | 80 | | evidence indicating repeated bias or misconduct by the person while |
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83 | 81 | | acting as an arbitrator. |
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84 | 82 | | SECTION 4. Sections 41A.07(b) and (c), Tax Code, are |
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85 | 83 | | repealed. |
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86 | 84 | | SECTION 5. The comptroller shall adopt rules as provided by |
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87 | 85 | | Section 41.45(p), Tax Code, as added by this Act, not later than |
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88 | 86 | | January 1, 2018. |
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89 | 87 | | SECTION 6. The changes in law made by this Act to Section |
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90 | 88 | | 41.45, Tax Code, apply only to a protest for which the notice of |
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91 | 89 | | protest was filed by a property owner with the appraisal review |
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92 | 90 | | board established for an appraisal district on or after January 1, |
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93 | 91 | | 2018. |
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94 | 92 | | SECTION 7. The changes in law made by this Act to Section |
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95 | 93 | | 41A.07, Tax Code, apply only to a request for binding arbitration |
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96 | 94 | | received by the comptroller from an appraisal district on or after |
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97 | 95 | | the effective date of this Act. |
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98 | 96 | | SECTION 8. This Act takes effect September 1, 2017. |
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