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A BILL TO BE ENTITLED
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AN ACT
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relating to the dismissal of complaints against property tax |
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professionals. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 1151.204, Occupations Code, is amended |
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to read as follows: |
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Sec. 1151.204. DISMISSAL OF COMPLAINTS [COMPLAINT RELATING
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TO APPRAISED VALUE]. (a) After investigation, the department may |
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dismiss a complaint, in part or entirely, without conducting a |
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hearing if[:
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[(1)] the complaint [challenges only the appraised
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value of a property or another matter for which Title I, Tax Code,
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specifies a remedy and] does not credibly allege a violation of this |
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chapter or the standards established by the commission for |
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registrants under this chapter[; and
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[(2)
the disagreement has not been resolved in the
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complainant's favor by an appraisal review board or court]. |
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(b) After investigation, the department shall dismiss a |
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complaint, in part or entirely, without conducting a hearing if: |
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(1) the complaint challenges: |
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(A) the imposition of or failure to waive |
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penalties or interest under Sections 33.01 and 33.011, Tax Code; |
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(B) the appraised value of a property; |
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(C) the appraisal methodology; |
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(D) the grant or denial of an exemption from |
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taxation; or |
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(E) any matter for which Title 1, Tax Code, |
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specifies a remedy, including an action that a property owner is |
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entitled to protest before an appraisal review board under Section |
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41.41(a), Tax Code; and |
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(2) the subject matter of the complaint has not been |
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finally resolved in the complainant's favor by an appraisal review |
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board, a governing body, an arbitrator, a court, or the State Office |
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of Administrative Hearings under Section 2003.901, Government |
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Code. |
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(c) This section does not apply to: |
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(1) a matter referred to the department by the |
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comptroller under Section 5.102, Tax Code, or a successor statute; |
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(2) a complaint concerning a registrant's failure to |
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comply with the registration and certification requirements of this |
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chapter; or |
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(3) a complaint concerning a newly appointed chief |
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appraiser's failure to complete the training program described by |
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Section 1151.164. |
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SECTION 2. The change in law made by this Act to Section |
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1151.204, Occupations Code, applies only to a complaint filed on or |
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after the effective date of this Act. A complaint filed before that |
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date is governed by the law in effect on the date the complaint was |
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filed, and the former law is continued in effect for that purpose. |
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SECTION 3. This Act takes effect immediately if it receives |
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a vote of two-thirds of all the 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, 2011. |