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A BILL TO BE ENTITLED
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AN ACT
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relating to the appeal of certain ad valorem tax determinations |
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through binding arbitration. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 41A.01, Tax Code, is amended to read as |
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follows: |
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Sec. 41A.01. RIGHT OF APPEAL BY PROPERTY OWNER. As an |
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alternative to filing an appeal under Section 42.01, a property |
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owner is entitled to appeal through binding arbitration under this |
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chapter an appraisal review board order determining a protest |
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concerning the appraised or market value of real property or |
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tangible personal property held or used for the production of |
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income if: |
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(1) the appraised or market value, as applicable, of |
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the property as determined by the order is $1 million or less; and |
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(2) the appeal does not involve any matter in dispute |
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other than the determination of the appraised or market value of the |
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property. |
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SECTION 2. Section 41A.06, Tax Code, is amended by amending |
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Subsection (b) and adding Subsection (c) to read as follows: |
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(b) To qualify to serve as an arbitrator in an arbitration |
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proceeding concerning the appraised or market value of real |
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property under this chapter, a person must: |
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(1) have completed at least 30 hours of training in |
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arbitration and alternative dispute resolution procedures from a |
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university, college, or legal or real estate trade association; |
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(2) be licensed as a real estate broker or salesperson |
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under Chapter 1101, Occupations Code, or be licensed or certified |
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as a real estate appraiser under Chapter 1103, Occupations Code; |
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and |
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(3) agree to conduct an arbitration for a fee that is |
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not more than 90 percent of the amount of the arbitration deposit |
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required by Section 41A.03. |
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(c) To qualify to serve as an arbitrator in an arbitration |
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proceeding concerning the appraised or market value of tangible |
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personal property held or used for the production of income under |
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this chapter, a person must: |
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(1) have completed at least 30 hours of training in |
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arbitration and alternative dispute resolution procedures from a |
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university, college, or legal association; and |
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(2) agree to conduct an arbitration for a fee that is |
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not more than 90 percent of the amount of the arbitration deposit |
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required by Section 41A.03. |
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SECTION 3. Section 41A.08(b), Tax Code, as added by Chapter |
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912 (H.B. 182), Acts of the 79th Legislature, Regular Session, |
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2005, is amended to read as follows: |
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(b) The parties to an arbitration proceeding under this |
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chapter may represent themselves or may be represented by: |
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(1) an employee of the appraisal district; |
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(2) an attorney who is licensed in this state; |
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(3) a person who is licensed as a real estate broker or |
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salesperson under Chapter 1101, Occupations Code, or is licensed or |
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certified as a real estate appraiser under Chapter 1103, |
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Occupations Code, if the arbitration proceeding concerns the |
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appraised or market value of real property; [or] |
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(4) a property tax consultant registered under Chapter |
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1152, Occupations Code; or |
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(5) a certified public accountant certified under |
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Chapter 901, Occupations Code, if the arbitration proceeding |
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concerns the appraised or market value of tangible personal |
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property held or used for the production of income. |
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SECTION 4. The change in law made by this Act applies to the |
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appeal of an order of an appraisal review board without regard to |
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whether the order was issued before the effective date of this Act. |
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SECTION 5. This Act takes effect September 1, 2009. |