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A BILL TO BE ENTITLED
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AN ACT
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relating to scheduling property tax appeal hearings and legal fees |
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for judicial appeals. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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Section 1. Section 41.45, Tax Code, is amended by amending |
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Subsection (b) to read as follows: |
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(b) The property owner initiating the protest is entitled to |
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an opportunity to appear to offer evidence or argument. The |
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property owner may offer his evidence or argument by affidavit |
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without personally appearing if he attests to the affidavit before |
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an officer authorized to administer oaths and submits the affidavit |
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to the board hearing the protest before it begins the hearing on the |
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protest. On receipt of an affidavit, the board shall notify the |
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chief appraiser. The chief appraiser may inspect the affidavit and |
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is entitled to a copy on request. If the property owner or agent, |
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through human error, fails to attend the hearing, upon request, the |
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appraisal review board shall reschedule the hearing. |
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Section 2. Section 5.14, Tax Code, is amended by adding |
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Subsection (f) to read as follows: |
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(f) The comptroller shall appoint a peer review committee, |
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to review complaints submitted under 5.14 (a), consisting of five |
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members including: two who are employed by appraisal districts, and |
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three members of the public, who may not be property tax |
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consultants. At least one of the public members shall be an |
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attorney licensed by Texas. The peer review committee shall meet |
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publicly as necessary to consider public complaints. Within ninety |
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days of each complaint, they shall prepare a summary and response, |
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which shall be provided to the complainant, the person(s) against |
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whom the complaint was filed, and the public. The response should |
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specifically address whether changes are necessary to comply with |
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the Tax Code, and other Texas statutes. The peer review committee |
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may suggest changes but does not have standing or jurisdiction to |
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enforce them. |
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Section 3. Section 42.29, Tax Code, is amended by adding |
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Subsection (c) to read as follows: |
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(c) Subsection 42.29 (b) shall not apply if: 1)two or more |
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times the comptroller's peer review committee has counseled an |
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appraisal district or an appraisal review board to revise their |
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policies to comply with a specific procedural issue in the Tax Code, |
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and 2)the same procedural violation is determined to have occurred |
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in the subject appeal, if the procedural issue is either: a) the |
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appraisal review board violated Chapter 41 during the hearing, |
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and/or b) if the appraisal district appraiser presented unlawful or |
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fraudulent evidence at the hearing. |
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Section 4. This Act takes effect September 1, 2011. |