By Alexander H.R. No. 1170
75R16956 SMH-D
R E S O L U T I O N
1-1 BE IT RESOLVED by the House of Representatives of the State
1-2 of Texas, 75th Legislature, Regular Session, 1997, That House Rule
1-3 13, Section 9(a), be suspended in part as provided by House Rule
1-4 13, Section 9(f), to enable the conference committee appointed to
1-5 resolve the differences on Senate Bill No. 841 to consider and take
1-6 action on the following specific matters:
1-7 1. House Rule 13, Section 9(a)(4), is suspended to permit
1-8 the committee to add text on a matter that is not included in
1-9 either the house or senate version of the bill. The added text
1-10 amends the heading to Chapter 41, Tax Code, to read as follows:
1-11 CHAPTER 41. ADMINISTRATIVE [LOCAL] REVIEW
1-12 EXPLANATION: This addition is necessary because Subchapter
1-13 E, Chapter 41, Tax Code, as added by the bill, authorizes
1-14 determination of a protest by the State Office of Administrative
1-15 Hearings as an alternative to determination of the protest by the
1-16 local appraisal review board, and, although both governmental
1-17 entities are administrative entities, the State Office of
1-18 Administrative Hearings is not a local entity.
1-19 2. House Rule 13, Section 9(a)(4), is suspended to permit
1-20 the committee to add text on a matter that is not included in
1-21 either the house or senate version of the bill. The added text
1-22 amends Section 41.12, Tax Code, by adding Subsection (c) to read as
1-23 follows:
1-24 (c) A protest upon which a determination is pending under
2-1 Subchapter E is not considered to be an undetermined protest for
2-2 the purposes of Subsection (b).
2-3 EXPLANATION: This addition is necessary to provide that a
2-4 protest upon which a determination by the State Office of
2-5 Administrative Hearings is pending is not considered to be an
2-6 undetermined protest for purposes of the prohibition on an
2-7 appraisal review board's approving the appraisal records if the sum
2-8 of the appraised values, as determined by a chief appraiser, of all
2-9 properties on which a protest has been filed but not determined is
2-10 more than five percent of the total appraised value of all other
2-11 taxable properties.
2-12 3. House Rule 13, Section 9(a)(4), is suspended to permit
2-13 the committee to add text on a matter that is not included in
2-14 either the house or senate version of the bill. The added text
2-15 amends Chapter 41, Tax Code, by adding Subchapter E to read as
2-16 follows:
2-17 SUBCHAPTER E. DETERMINATION OF PROTEST BY STATE
2-18 OFFICE OF ADMINISTRATIVE HEARINGS
2-19 Sec. 41.91. DEFINITION. In this subchapter, "office" means
2-20 the State Office of Administrative Hearings.
2-21 Sec. 41.92. RULES. The office shall adopt rules of practice
2-22 and procedure for protest proceedings under this subchapter.
2-23 Sec. 41.93. ELECTION OF REMEDIES. (a) A property owner is
2-24 entitled to have the office conduct a hearing and determine a
2-25 protest if:
2-26 (1) the property has an appraised value of at least $1
2-27 million as determined by the chief appraiser; and
3-1 (2) the property owner:
3-2 (A) files a notice of protest with the appraisal
3-3 review board under Section 41.44;
3-4 (B) is entitled to a hearing and determination
3-5 of a protest under that section;
3-6 (C) requests in the notice of protest that the
3-7 office conduct the hearing and determine the protest;
3-8 (D) states in the notice of protest the
3-9 appraised value of the property in the opinion of the property
3-10 owner; and
3-11 (E) pays a filing fee of $100 with the notice of
3-12 protest.
3-13 (b) A property owner who submits a request under this
3-14 section waives the right to a hearing and determination of the
3-15 protest by the appraisal review board.
3-16 (c) A property owner forfeits the right to a determination
3-17 by the office of a protest under this subchapter if the property
3-18 owner does not pay before the delinquency date each taxing unit the
3-19 amount of taxes the property owner would be required to pay under
3-20 Section 42.08 to preserve the right to judicial review of a
3-21 determination by the appraisal review board.
3-22 Sec. 41.94. FORWARDING OF NOTICE OF PROTEST AND FILING FEE
3-23 TO OFFICE. On receipt of a notice under Section 41.93 and the
3-24 required filing fee, the appraisal review board shall forward the
3-25 notice and the filing fee to the office.
3-26 Sec. 41.95. CONTESTED CASE. Except as otherwise provided by
3-27 this subchapter, the provisions of Chapter 2001, Government Code,
4-1 applicable to a contested case apply to the determination of a
4-2 protest under this subchapter.
4-3 Sec. 41.96. BURDEN OF PROOF. Section 41.43 applies to the
4-4 determination of a protest under this subchapter.
4-5 Sec. 41.97. HEARING ON AND DETERMINATION OF PROTEST. (a)
4-6 The administrative law judge to whom the protest is assigned shall
4-7 conduct a hearing on the protest.
4-8 (b) The hearing shall be held at:
4-9 (1) the appraisal office; or
4-10 (2) another location convenient to the property owner
4-11 and the chief appraiser.
4-12 (c) The administrative law judge shall issue a final order
4-13 determining the protest. The final order is binding on the parties
4-14 and the appraisal review board.
4-15 Sec. 41.98. NOTIFICATION OF DETERMINATION; CORRECTION OF
4-16 APPRAISAL RECORDS. (a) The office shall notify the property
4-17 owner, chief appraiser, and appraisal review board of the final
4-18 order determining the protest.
4-19 (b) The appraisal review board by written order shall
4-20 determine the protest in accordance with the final order and shall
4-21 correct the appraisal records as necessary to conform to the order.
4-22 Sec. 41.99. COSTS OF HEARING. The appraisal district shall
4-23 reimburse the office for the office's costs of conducting hearings
4-24 under this subchapter.
4-25 Sec. 41.100. SANCTIONS. The administrative law judge may
4-26 impose sanctions against a party or its representative as provided
4-27 by Sections 2003.047(i) and (j), Government Code, as added by
5-1 Chapter 765, Acts of the 74th Legislature, 1995.
5-2 Sec. 41.101. APPEAL. An order of the appraisal review board
5-3 determining a protest under this subchapter is considered to have
5-4 been issued under Subchapter C for purposes of appeal under Chapter
5-5 42, except that judicial review of the protest is under the
5-6 substantial evidence rule.
5-7 EXPLANATION: This addition is necessary to provide as an
5-8 alternative to determination of a protest by an appraisal review
5-9 board that a property owner is entitled to have the State Office of
5-10 Administrative Hearings conduct a hearing and determine the
5-11 protest.