Texas 2017 - 85th Regular

Texas Senate Bill SB1286 Compare Versions

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1-By: Bettencourt S.B. No. 1286
2- (Murphy)
1+S.B. No. 1286
32
43
5- A BILL TO BE ENTITLED
64 AN ACT
75 relating to the system for protesting or appealing certain ad
86 valorem tax determinations.
97 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
108 SECTION 1. Section 41.45, Tax Code, is amended by amending
119 Subsections (h) and (o) and adding Subsection (p) to read as
1210 follows:
1311 (h) Before the hearing on a protest or immediately after the
1412 hearing begins, the chief appraiser and the property owner or the
1513 owner's agent shall each provide the other with a copy of any
1614 written material or material preserved on a [any] portable device
1715 designed to maintain a [an electronic, magnetic, or digital]
1816 reproduction of a document or image that the person intends to offer
1917 or submit to the appraisal review board at the hearing. Each person
2018 must provide the copy of material in the manner and form prescribed
2119 by comptroller rule.
2220 (o) If the chief appraiser uses audiovisual equipment at a
2321 hearing on a protest, the appraisal office shall provide
2422 audiovisual equipment of the same general type, kind, and
2523 character, as prescribed by comptroller rule, for use during the
2624 hearing by the property owner or the property owner's agent.
2725 (p) The comptroller by rule shall prescribe:
2826 (1) the manner and form, including security
2927 requirements, in which a person must provide a copy of material
3028 under Subsection (h), which must allow the appraisal review board
3129 to retain the material as part of the board's hearing record; and
3230 (2) specifications for the audiovisual equipment
3331 provided by an appraisal district for use by a property owner or the
3432 property owner's agent under Subsection (o).
3533 SECTION 2. Section 41A.061(c), Tax Code, is amended to read
3634 as follows:
3735 (c) The comptroller shall remove a person from the registry
3836 if:
3937 (1) the person fails or declines to renew the person's
4038 agreement to serve as an arbitrator in the manner required by this
4139 section; or
4240 (2) the comptroller determines by clear and convincing
4341 evidence that there is good cause to remove the person from the
4442 registry, including evidence of repeated bias or misconduct by the
4543 person while acting as an arbitrator.
4644 SECTION 3. Section 41A.07, Tax Code, is amended by amending
4745 Subsection (a) and adding Subsections (e), (f), and (g) to read as
4846 follows:
4947 (a) On receipt of the request and deposit under Section
5048 41A.05, the comptroller shall:
5149 (1) appoint an eligible arbitrator who is listed in
5250 the comptroller's registry; and
5351 (2) send notice to the appointed arbitrator requesting
5452 the individual to conduct the hearing on the arbitration [send the
5553 property owner and the appraisal district a copy of the
5654 comptroller's registry of qualified arbitrators and request that
5755 the parties select an arbitrator from the registry. The
5856 comptroller may send a copy of the registry to the parties by
5957 regular mail in paper form or may send the parties written notice of
6058 the Internet address of a website at which the registry is
6159 maintained and may be accessed. The parties shall attempt to select
6260 an arbitrator from the registry].
6361 (e) To be eligible for appointment as an arbitrator under
6462 Subsection (a), the arbitrator must reside:
6563 (1) in the county in which the property that is the
6664 subject of the appeal is located; or
6765 (2) in this state if no available arbitrator on the
6866 registry resides in that county.
6967 (f) A person is not eligible for appointment as an
7068 arbitrator under Subsection (a) if at any time during the preceding
7169 five years, the person has:
7270 (1) represented a person for compensation in a
7371 proceeding under this title in the appraisal district in which the
7472 property that is the subject of the appeal is located;
7573 (2) served as an officer or employee of that appraisal
7674 district; or
7775 (3) served as a member of the appraisal review board
7876 for that appraisal district.
7977 (g) The comptroller may not appoint an arbitrator under
8078 Subsection (a) if the comptroller determines that there is good
8179 cause not to appoint the arbitrator, including information or
8280 evidence indicating repeated bias or misconduct by the person while
8381 acting as an arbitrator.
8482 SECTION 4. Sections 41A.07(b) and (c), Tax Code, are
8583 repealed.
8684 SECTION 5. The comptroller shall adopt rules as provided by
8785 Section 41.45(p), Tax Code, as added by this Act, not later than
8886 January 1, 2018.
8987 SECTION 6. The changes in law made by this Act to Section
9088 41.45, Tax Code, apply only to a protest for which the notice of
9189 protest was filed by a property owner with the appraisal review
9290 board established for an appraisal district on or after January 1,
9391 2018.
9492 SECTION 7. The changes in law made by this Act to Section
9593 41A.07, Tax Code, apply only to a request for binding arbitration
9694 received by the comptroller from an appraisal district on or after
9795 the effective date of this Act.
9896 SECTION 8. This Act takes effect September 1, 2017.
97+ ______________________________ ______________________________
98+ President of the Senate Speaker of the House
99+ I hereby certify that S.B. No. 1286 passed the Senate on
100+ April 19, 2017, by the following vote: Yeas 31, Nays 0.
101+ ______________________________
102+ Secretary of the Senate
103+ I hereby certify that S.B. No. 1286 passed the House on
104+ May 24, 2017, by the following vote: Yeas 146, Nays 0, two
105+ present not voting.
106+ ______________________________
107+ Chief Clerk of the House
108+ Approved:
109+ ______________________________
110+ Date
111+ ______________________________
112+ Governor