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A BILL TO BE ENTITLED
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AN ACT
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relating to procedural requirements of an appeal from an order of an |
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appraisal review board determining a protest. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 42.21, Tax Code, is amended by amending |
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Subsection (a) and adding Subsection (a-1) to read as follows: |
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(a) A party who appeals as provided by this chapter must |
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file a petition for review with the district court within 60 [45] |
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days after the party received notice that a final order has been |
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entered from which an appeal may be had or at any time after the |
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hearing but before the 60-day deadline. Failure to timely file a |
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petition bars any appeal under this chapter. |
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(a-1) A petition for review may include more than one party |
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if the parties have a common ownership interest in whole or in part |
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and may include multiple properties that have a common ownership in |
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whole or in part. |
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SECTION 2. Subchapter B, Chapter 42, Tax Code, is amended by |
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adding Section 42.231 to read as follows: |
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Sec. 42.231. MASTERS FOR TAX APPEALS. (a) The court shall |
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give preference to the use of a master in chancery to resolve an |
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appeal brought under this chapter. In connection with an appeal |
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that seeks a remedy under Section 42.25 or 42.26, the court may, |
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and on request of a party to the appeal shall, appoint a master in |
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chancery. |
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(b) To be eligible to serve as a master in chancery, a person |
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must be a resident of this state and an attorney who is licensed in |
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this state. The person may not be an attorney for or related to a |
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party to the action. In appointing a master, the court shall give |
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preference to a qualified person who has judicial experience. |
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(c) A master in chancery shall perform all of the duties |
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required by the court, is subject to the orders of the court, and |
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has the power that a master in chancery in a court of equity has. |
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(d) Subject to any limitations or specifications stated in |
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the order of reference, a master in chancery may: |
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(1) regulate the proceedings in a hearing before the |
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master and do all acts and take all measures necessary or proper |
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for the efficient performance of the master's duties under the |
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order; |
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(2) require the production of evidence regarding any |
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matter covered by the order and may require the production of |
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books, papers, vouchers, documents, and other writings applicable |
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to the case; |
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(3) require that parties produce all documentary |
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evidence in advance of the hearing; |
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(4) rule on the admissibility of evidence, unless |
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otherwise directed by the order; |
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(5) administer oaths to and examine witnesses; |
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(6) call and examine under oath the parties to the |
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action; and |
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(7) set a reasonable time limit on the proceedings |
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based on the complexity of the case, which may not be less than four |
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hours for a case involving property that is a residence homestead or |
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less than eight hours for a case involving any other type of |
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property, unless otherwise agreed to by the parties. |
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(e) A decision of a master in chancery is not binding on the |
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parties to the appeal but may be admitted into evidence in a trial |
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of the matter. |
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SECTION 3. Section 42.24, Tax Code, is amended by adding |
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subsection (b) to read as follows: |
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(b) The district court shall include in a docket control |
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order a requirement of alternative dispute resolution unless waived |
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by both parties. |
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SECTION 4. Section 42.26, Tax Code, is amended by adding |
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Subsections (e) and (f) to read as follows: |
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(e) Except as provided by Subsection (d), for purposes of |
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this section, the appraised value of the property subject to the |
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lawsuit and the appraised value of a comparable property or sample |
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property that is used for comparison is the appraised value |
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determined by the appraisal review board. |
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SECTION 5. The changes in law made by this Act are |
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procedural changes to existing law and are applicable to any |
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appeals pending as of the effective date of this bill |
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SECTION 6. This Act takes effect immediately if it receives |
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a vote of two-thirds of all members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, this |
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Act takes effect September 1, 2009. |