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A BILL TO BE ENTITLED
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AN ACT
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relating to the system for protesting or appealing certain ad |
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valorem tax determinations. |
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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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Subsections (h) and (o) and adding Subsection (p) to read as |
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follows: |
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(h) Before the hearing on a protest or immediately after the |
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hearing begins, the chief appraiser and the property owner or the |
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owner's agent shall each provide the other with a copy of any |
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written material or material preserved on a [any] portable device |
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designed to maintain a [an electronic, magnetic, or digital] |
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reproduction of a document or image that the person intends to offer |
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or submit to the appraisal review board at the hearing. Each person |
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must provide the copy of material in the manner and form prescribed |
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by comptroller rule. |
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(o) If the chief appraiser uses audiovisual equipment at a |
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hearing on a protest, the appraisal office shall provide |
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audiovisual equipment of the same general type, kind, and |
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character, as prescribed by comptroller rule, for use during the |
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hearing by the property owner or the property owner's agent. |
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(p) The comptroller by rule shall prescribe: |
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(1) the manner and form, including security |
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requirements, in which a person must provide a copy of material |
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under Subsection (h), which must allow the appraisal review board |
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to retain the material as part of the board's hearing record; and |
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(2) specifications for the audiovisual equipment |
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provided by an appraisal district for use by a property owner or the |
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property owner's agent under Subsection (o). |
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SECTION 2. Section 41A.061(c), Tax Code, is amended to read |
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as follows: |
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(c) The comptroller shall remove a person from the registry |
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if: |
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(1) the person fails or declines to renew the person's |
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agreement to serve as an arbitrator in the manner required by this |
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section; or |
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(2) the comptroller determines by clear and convincing |
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evidence that there is good cause to remove the person from the |
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registry, including evidence of repeated bias or misconduct by the |
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person while acting as an arbitrator. |
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SECTION 3. Section 41A.07, Tax Code, is amended by amending |
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Subsection (a) and adding Subsections (e), (f), and (g) to read as |
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follows: |
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(a) On receipt of the request and deposit under Section |
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41A.05, the comptroller shall: |
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(1) appoint an eligible arbitrator who is listed in |
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the comptroller's registry; and |
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(2) send notice to the appointed arbitrator requesting |
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the individual to conduct the hearing on the arbitration [send the
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property owner and the appraisal district a copy of the
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comptroller's registry of qualified arbitrators and request that
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the parties select an arbitrator from the registry.
The
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comptroller may send a copy of the registry to the parties by
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regular mail in paper form or may send the parties written notice of
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the Internet address of a website at which the registry is
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maintained and may be accessed.
The parties shall attempt to select
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an arbitrator from the registry]. |
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(e) To be eligible for appointment as an arbitrator under |
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Subsection (a), the arbitrator must reside: |
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(1) in the county in which the property that is the |
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subject of the appeal is located; or |
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(2) in this state if no available arbitrator on the |
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registry resides in that county. |
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(f) A person is not eligible for appointment as an |
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arbitrator under Subsection (a) if at any time during the preceding |
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five years, the person has: |
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(1) represented a person for compensation in a |
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proceeding under this title in the appraisal district in which the |
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property that is the subject of the appeal is located; |
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(2) served as an officer or employee of that appraisal |
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district; or |
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(3) served as a member of the appraisal review board |
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for that appraisal district. |
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(g) The comptroller may not appoint an arbitrator under |
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Subsection (a) if the comptroller determines that there is good |
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cause not to appoint the arbitrator, including information or |
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evidence indicating repeated bias or misconduct by the person while |
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acting as an arbitrator. |
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SECTION 4. Sections 41A.07(b) and (c), Tax Code, are |
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repealed. |
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SECTION 5. The comptroller shall adopt rules as provided by |
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Section 41.45(p), Tax Code, as added by this Act, not later than |
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January 1, 2018. |
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SECTION 6. The changes in law made by this Act to Section |
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41.45, Tax Code, apply only to a protest for which the notice of |
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protest was filed by a property owner with the appraisal review |
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board established for an appraisal district on or after January 1, |
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2018. |
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SECTION 7. The changes in law made by this Act to Section |
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41A.07, Tax Code, apply only to a request for binding arbitration |
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received by the comptroller from an appraisal district on or after |
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the effective date of this Act. |
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SECTION 8. This Act takes effect September 1, 2017. |
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