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A BILL TO BE ENTITLED
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AN ACT
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relating to the matters that may be the subject of limited binding |
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arbitration to compel compliance with procedural requirements |
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related to protests before appraisal review boards. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. The heading to Section 41A.015, Tax Code, is |
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amended to read as follows: |
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Sec. 41A.015. LIMITED BINDING ARBITRATION TO COMPEL |
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COMPLIANCE WITH [CERTAIN] PROCEDURAL REQUIREMENTS RELATED TO |
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PROTESTS. |
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SECTION 2. Section 41A.015(a), Tax Code, is amended to read |
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as follows: |
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(a) A property owner who has filed a notice of protest under |
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Chapter 41 may file a request for limited binding arbitration under |
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this section to compel the appraisal review board or chief |
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appraiser, as appropriate, to: |
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(1) comply with the model hearing procedures prepared |
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by the comptroller under Section 5.103, including by rescinding |
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[rescind] procedural rules adopted by the appraisal review board |
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that are not in compliance with the model hearing procedures |
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[prepared by the comptroller under Section 5.103]; |
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(2) schedule a hearing on a protest as required by |
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Section 41.45; |
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(3) deliver information to the property owner in the |
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manner required by Section 41.461; |
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(4) allow the property owner to offer evidence, |
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examine or cross-examine witnesses or other parties, and present |
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arguments as required by Section 41.66(b); |
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(5) set a hearing for a time and date certain and |
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postpone a hearing that does not begin within two hours of the |
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scheduled time as required by Section 41.66(i); |
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(6) schedule hearings on protests concerning multiple |
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properties identified in the same notice of protest on the same day |
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at the request of the property owner or the property owner's |
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designated agent as required by Section 41.66(j); [or] |
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(7) refrain from using or offering as evidence |
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information requested by the property owner under Section 41.461 |
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that was not delivered to the property owner at least 14 days before |
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the hearing as required by Section 41.67(d); |
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(8) comply with the comptroller's Appraisal Review |
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Board Manual in use at the time the property owner filed a notice of |
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protest under Chapter 41; or |
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(9) comply with any other procedural requirement of |
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Chapter 41 relating to a protest under that chapter. |
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SECTION 3. This Act takes effect September 1, 2023. |