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A BILL TO BE ENTITLED
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AN ACT
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relating to the appointment of a master in chancery for certain |
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appeals to district court from an order of an appraisal review board |
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or from certain orders of the comptroller of public accounts. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter B, Chapter 42, Tax Code, is amended by |
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adding Section 42.241 to read as follows: |
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Sec. 42.241. MASTERS FOR CERTAIN TAX APPEALS. (a) The |
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court for good cause may appoint a master in chancery to recommend a |
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final judgment in an appeal and shall appoint a master in chancery |
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to recommend a final judgment in an appeal if the court has not |
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determined an appeal before the second anniversary of the date on |
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which the petition for review was filed. |
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(b) The order of reference must set the place for the |
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hearings, the dates and times at which the hearings are to begin and |
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end, and the date by which the master's report must be filed, which |
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may not be later than the first anniversary of the date on which the |
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order of reference is issued. |
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(c) Except as otherwise provided by this section, the |
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provisions of Subchapter D, Chapter 33, apply to a proceeding to |
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which this section applies. |
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SECTION 2. The change in law made by this Act applies only |
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to an appeal under Chapter 42, Tax Code, for which a petition for |
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review is filed on or after the effective date of this Act. An |
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appeal under Chapter 42, Tax Code, for which a petition for review |
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was filed before the effective date of this Act is governed by the |
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law in effect on the date the petition for review was filed, and the |
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former law is continued in effect for that purpose. |
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SECTION 3. This Act takes effect September 1, 2009. |