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Senate Bill 1286 |
Senate Author: Bettencourt |
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Effective: 9-1-17 |
House Sponsor: Murphy |
Senate Bill 1286 amends the Tax Code to require the comptroller of public accounts by rule to prescribe the manner and form in which a person must provide a copy of any written material or material preserved on a certain portable device that the person intends to offer or submit to the appraisal review board at a taxpayer protest hearing, which must allow the board to retain the material as part of the hearing record, and to prescribe specifications for the audiovisual equipment provided by an appraisal district for use by a property owner or the property owner's agent during the hearing.
Senate Bill 1286 includes as a circumstance under which the comptroller is required to remove a person from the arbitrator registry as it concerns property tax appeals through binding arbitration a determination of the comptroller by clear and convincing evidence that there is good cause to remove a person from the registry.
Senate Bill 1286 removes and repeals provisions relating to the selection of an arbitrator by the parties to a request for binding arbitration and the comptroller's appointment of an arbitrator if the parties are unable to make a selection and instead requires the comptroller to appoint an eligible arbitrator who is listed in the arbitrator registry and send notice to the appointed arbitrator requesting the individual to conduct the hearing on the arbitration. The bill sets out conditions of eligibility for appointment as an arbitrator and conditions under which a person is not eligible for such appointment. The bill prohibits the comptroller from appointing an arbitrator if the comptroller determines that there is good cause not to appoint the arbitrator.