Floor Packet Page No. 132
CSHB 4 is amended by adding Sections ____-____ to read as
follows:
"SECTION ____. The heading to Chapter 41, Tax Code, is
amended to read as follows:
CHAPTER 41. ADMINISTRATIVE <LOCAL> REVIEW
SECTION ____. Section 41.12, Tax Code, is amended by adding
Subsection (c) to read as follows:
(c) A protest upon which a determination is pending under
Subchapter E is not considered to be an undetermined protest for
the purposes of Subsection (b) of this section.
SECTION ____. Section 41.43, Tax Code, is amended to read as
follows:
Sec. 41.43. PROTEST OF DETERMINATION OF VALUE OR INEQUALITY
OF APPRAISAL. (a) In a protest authorized by Section 41.41(1) or
(2), the appraisal district has the burden of establishing the
value of the property by a preponderance of the evidence presented
at the hearing. If the appraisal district fails to present
evidence, the protest shall be determined in favor of the property
owner.
(b) A protest on the ground of unequal appraisal of property
shall be determined in favor of the protesting party unless <if>
the appraisal district <protesting party> establishes that the
appraisal ratio of the property is not greater than the median
level of appraisal of:
(1) a reasonable and representative sample of other
properties in the appraisal district; or
(2) a sample of properties in the appraisal district
consisting of a reasonable number of other properties similarly
situated to, or of the same general kind or character as, the
property subject to the protest.
(c) For purposes of this section, evidence shall include the
data, schedules, formulas, or other information used to establish
the matter at issue.
SECTION ____. Subchapter D, Chapter 41, Tax Code, is amended
by adding Section 41.71 to read as follows:
Sec. 41.71 TIME OF HEARINGS. At the request of the property
owner, an appraisal review board shall schedule a hearing on the
protest in the evening.
SECTION ____. Chapter 41, Tax Code, is amended by adding
Subchapter E to read as follows:
SUBCHAPTER E. DETERMINATION OF PROTEST BY STATE OFFICE OF ADMINISTRATIVE
HEARINGS
Sec. 41.91. DEFINITION. In this subchapter, "office" means
the State Office of Administrative Hearings.
Sec. 41.92. RULES. The office shall adopt rules of practice
and procedure for protest proceedings under this subchapter.
Sec. 41.93. ELECTION OF REMEDIES. (a) A property owner is
entitled to have the office conduct a hearing and determine a
protest if:
(1) the property has an appraisaled value of at least
$1 million as determined by the chief appraiser; and
(2) the property owner:
(A) files a notice of protest with the appraisal
review board under Section 41.44;
(B) is entitled to a hearing and determination
of a protest under that section;
(C) requests in the notice of protest that the
office conduct the hearing and determine the protest;
(D) states in the notice of protest the
appraised value of the property in the opinion of the property
owner; and
(E) pays a filing fee of $100 with the notice of
protest.
(b) A property owner who submits a request under this
section waives the right to a hearing and determination of the
protest by the appraisal review board.
(c) A property owner forfeits the right to a determination
by the office of a protest under this subchapter if the property
owner does not pay before the delinquency date each taxing unit the
amount of taxes the property owner would be required to pay under
Section 42.08 to preserve the right to judicial review of a
determination by the appraisal review board.
Sec. 41.94. FORWARDING OF NOTICE OF PROTEST AND FILING FEE
TO OFFICE. On receipt of a notice under Section 41.93 and the
required filing fee, the appraisal review board shall forward the
notice and the filing fee to the office.
Sec. 41.95. CONTESTED CASE. Except as otherwise provided by
this subchapter, the provisions of Chapter 2001, Government Code,
applicable to a contested case apply to the determination of a
protest under this subchapter.
Sec. 41.96. BURDEN OF PROOF. Section 41.43 applies to the
determination of a protest under this subchapter.
Sec. 41.97. HEARING ON AND DETERMINATION OF
PROTEST. (a) The administrative law judge to whom the protest is
assigned shall conduct a hearing on the protest.
(b) The hearing shall be held at:
(1) the appraisal office; or
(2) another location convenient to the property owner
and the chief appraiser.
(c) The administrative law judge shall issue a final order
determining the protest. The final order is binding on the parties
and the appraisal review board.
Sec. 41.98. NOTIFICATION OF DETERMINATION; CORRECTION OF
APPRAISAL RECORDS. (a) The office shall notify the property
owner, chief appraiser, and appraisal review board of the final
order determining the protest.
(b) The appraisal review board by written order shall
determine the protest in accordance with the final order and shall
correct the appraisal records as necessary to conform to the order.
Sec. 41.99. COSTS OF HEARING. The appraisal district shall
reimburse the office for the office's costs of conducting hearings
under this subchapter.
Sec. 41.100. SANCTIONS. The administrative law judge may
impose sanctions against a party or its representative as provided
by Sections 2003.047(i) and (j), Government Code, as added by
Chapter 765, Acts of the 74th Legislature, 1995.
Sec. 41.101. APPEAL. An order of the appraisal review board
determining a protest under this subchapter is considered to have
been issued under Subchapter C for purposes of appeal under Chapter
42, except that judicial review of the protest is under the
substantial evidence rule.
SECTION ___. (a) Section ____-____ apply only to a protest
of a property appraisal the notice of which is filed on or after
the effective date of this Act. A protest of a property appraisal
the notice of which is filed before the effective date of this Act
is covered by the law in effect when the notice of protest was
filed, and the former law is continued in effect for that purpose."