reglab/statecodes huggingface dataset:
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle F - Remedies › Chapter 41A - Appeal Through Binding Arbitration › Section 41A.061. Continued Qualification of Arbitrator; Renewal of Agreement

Sec. 41A.061.  CONTINUED QUALIFICATION OF ARBITRATOR; RENEWAL OF AGREEMENT.  (a)  The comptroller shall include a qualified arbitrator in the registry until the second anniversary of the date the person was added to the registry.  To continue to be included in the registry after the second anniversary of the date the person was added to the registry, the person must renew the person's agreement with the comptroller to serve as an arbitrator on or as near as possible to the date on which the person's license or certification issued under Chapter 901, 1101, or 1103, Occupations Code, is renewed.
(b)  To renew the person's agreement to serve as an arbitrator, the person must:
(1)  file a renewal application with the comptroller at the time and in the manner prescribed by the comptroller;
(2)  continue to meet the requirements provided by Sections 41A.06(b)(1) and (4);
(3)  during the preceding two years have completed at least eight hours of continuing education in arbitration and alternative dispute resolution procedures offered by a university, college, real estate trade association, or legal association; and
(4)  complete a revised training program on property tax law for the training and education of arbitrators established under Section 5.043 not later than the 120th day after the date the program is available to be taken if the comptroller:
(A)  revises the program after the person is included in the registry; and
(B)  determines that the program is substantially revised.
(c)  The comptroller shall remove a person from the registry if:
(1)  the person fails or declines to renew the person's agreement to serve as an arbitrator in the manner required by this section;
(2)  the comptroller determines by clear and convincing evidence that there is good cause to remove the person from the registry, including evidence of repeated bias or misconduct by the person while acting as an arbitrator; or
(3)  the person fails to complete a revised training program on property tax law for the training and education of arbitrators established under Section 5.043 not later than the 120th day after the date the program is available to be taken if the comptroller:
(A)  revises the program after the person is included in the registry; and
(B)  determines that the program is substantially revised.
Added by Acts 2009, 81st Leg., R.S., Ch. 1211 (S.B. 771), Sec. 9, eff. January 1, 2010.
Amended by:
Acts 2017, 85th Leg., R.S., Ch. 744 (S.B. 1286), Sec. 2, eff. September 1, 2017.
Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2), Sec. 71, eff. January 1, 2020.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle F - Remedies › Chapter 41A - Appeal Through Binding Arbitration › Section 41A.08. Notice and Hearing; Representation of Parties

Sec. 41A.08.  NOTICE AND HEARING; REPRESENTATION OF PARTIES.  (a)  On acceptance of an appointment to conduct an arbitration under this chapter, the arbitrator shall set the date, time, and place of a hearing on the arbitration.  The arbitrator shall give notice of and conduct the hearing in the manner provided by Subchapter C, Chapter 171, Civil Practice and Remedies Code.  The arbitrator:
(1)  shall continue a hearing if both parties agree to the continuance; and
(2)  may continue a hearing for reasonable cause.
(b)  The parties to an arbitration proceeding under this chapter may represent themselves or, at their own cost, may be represented by:
(1)  an employee of the appraisal district;
(2)  an attorney who is licensed in this state;
(3)  a person who is licensed as a real estate broker or salesperson under Chapter 1101, Occupations Code, or is licensed or certified as a real estate appraiser under Chapter 1103, Occupations Code;
(4)  a property tax consultant registered under Chapter 1152, Occupations Code; or
(5)  an individual who is licensed as a certified public accountant under Chapter 901, Occupations Code.
(c)  The designation of an agent by a property owner under this section must be made by written authorization on a form prescribed by the comptroller and signed by the property owner or an authorized individual other than an agent designated under Section 1.111.  The designation must authorize the agent to represent the owner in an arbitration proceeding under this chapter. The designation takes effect when the property owner or authorized individual signs the form.
(d)  A property owner's agent shall retain the form described by Subsection (c) and shall produce the form immediately upon request from:
(1)  the property owner or authorized individual described by Subsection (c);
(2)  the appraisal district that is party to the arbitration under this chapter;
(3)  the appraisal review board that is party to the arbitration under this chapter;
(4)  the arbitrator assigned to the arbitration under this chapter; or
(5)  the comptroller.
(e)  Notwithstanding any other law, a property owner may assign to an agent or entity the property owner's right to receive a refund of an arbitration deposit. An assignment under this subsection must be made in writing on a form prescribed by the comptroller.
Added by Acts 2005, 79th Leg., Ch. 372 (S.B. 1351), Sec. 1, eff. September 1, 2005.
Added by Acts 2005, 79th Leg., Ch. 912 (H.B. 182), Sec. 1, eff. September 1, 2005.
Amended by:
Acts 2009, 81st Leg., R.S., Ch. 1211 (S.B. 771), Sec. 10, eff. January 1, 2010.
Acts 2023, 88th Leg., R.S., Ch. 266 (S.B. 2355), Sec. 4, eff. January 1, 2024.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle F - Remedies › Chapter 41A - Appeal Through Binding Arbitration › Section 41A.10. Payment of Taxes Pending Appeal

Sec. 41A.10.  PAYMENT OF TAXES PENDING APPEAL.  (a)  The pendency of an appeal under this chapter does not affect the delinquency date for the taxes on the property subject to the appeal.  Except for a property owner who has elected to defer the collection of taxes under Section 33.06 or 33.065 on the property subject to the appeal and for which the deferral is still in effect, a property owner who appeals an appraisal review board order under this chapter shall pay taxes on the property subject to the appeal in an amount equal to the amount of taxes due on the portion of the taxable value of the property that is not in dispute.  If the final determination of an appeal under this chapter decreases the property owner's tax liability to less than the amount of taxes paid, the taxing unit shall refund to the property owner the difference between the amount of taxes paid and the amount of taxes for which the property owner is liable.
(b)  A property owner may not file an appeal under this chapter if the taxes on the property subject to the appeal are delinquent.  An arbitrator who determines that the taxes on the property subject to an appeal are delinquent shall dismiss the pending appeal with prejudice.  If an appeal is dismissed under this subsection, the comptroller shall refund the property owner's arbitration deposit, less the amount retained by the comptroller under Section 41A.05(b).
(c)  For the purposes of Subsection (b) of this section, taxes are not considered delinquent on property subject to an appeal if the property owner has elected to defer the collection of taxes on the property under Section 33.06 or 33.065 and the deferral is still in effect.
Added by Acts 2005, 79th Leg., Ch. 372 (S.B. 1351), Sec. 1, eff. September 1, 2005.
Added by Acts 2005, 79th Leg., Ch. 912 (H.B. 182), Sec. 1, eff. September 1, 2005.
Amended by:
Acts 2021, 87th Leg., R.S., Ch. 644 (H.B. 988), Sec. 22, eff. January 1, 2022.
Acts 2021, 87th Leg., R.S., Ch. 960 (S.B. 1854), Sec. 1, eff. September 1, 2021.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle F - Remedies › Chapter 41A - Appeal Through Binding Arbitration › Section 41A.11. Postappeal Administrative Procedures

Sec. 41A.11.  POSTAPPEAL ADMINISTRATIVE PROCEDURES. An arbitration award or settlement reached between the parties to an arbitration under this chapter is considered to be a final determination of an appeal for purposes of Subchapter C, Chapter 42.
Added by Acts 2005, 79th Leg., Ch. 372 (S.B. 1351), Sec. 1, eff. September 1, 2005.
Added by Acts 2005, 79th Leg., Ch. 912 (H.B. 182), Sec. 1, eff. September 1, 2005.
Amended by:
Acts 2023, 88th Leg., R.S., Ch. 266 (S.B. 2355), Sec. 5, eff. January 1, 2024.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle F - Remedies › Chapter 41A - Appeal Through Binding Arbitration › Section 41A.12. Use of Properties as Samples

Sec. 41A.12.  USE OF PROPERTIES AS SAMPLES.  An arbitrator's determination of market value under this chapter is the market value of the property subject to the appeal for the purposes of the study conducted under Section 403.302, Government Code.
Added by Acts 2005, 79th Leg., Ch. 372 (S.B. 1351), Sec. 1, eff. September 1, 2005.
Added by Acts 2005, 79th Leg., Ch. 912 (H.B. 182), Sec. 1, eff. September 1, 2005.
Amended by:
Acts 2009, 81st Leg., R.S., Ch. 288 (H.B. 8), Sec. 10, eff. January 1, 2010.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle F - Remedies › Chapter 41A - Appeal Through Binding Arbitration › Section 41A.13. Rules

Sec. 41A.13.  RULES.  The comptroller may adopt rules necessary to implement and administer this chapter.
Added by Acts 2005, 79th Leg., Ch. 372 (S.B. 1351), Sec. 1, eff. September 1, 2005.
Added by Acts 2005, 79th Leg., Ch. 912 (H.B. 182), Sec. 1, eff. September 1, 2005.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle F - Remedies › Chapter 42 - Judicial Review › Subchapter A. In General › Section 42.015. Appeal by Person Leasing Property

Sec. 42.015.  APPEAL BY PERSON LEASING PROPERTY.  (a)  A person leasing property who is contractually obligated to reimburse the property owner for taxes imposed on the property is entitled to appeal an order of the appraisal review board determining a protest relating to the property:
(1)  brought by the person under Section 41.413; or
(2)  brought by the property owner if the property owner does not appeal the order.
(b)  A person appealing an order of the appraisal review board under this section is considered the owner of the property for purposes of the appeal.  The chief appraiser shall deliver a copy of any notice relating to the appeal to the owner of the property and to the person bringing the appeal.
Added by Acts 1995, 74th Leg., ch. 581, Sec. 2, eff. Aug. 28, 1995.
Amended by:
Acts 2021, 87th Leg., R.S., Ch. 644 (H.B. 988), Sec. 23, eff. June 15, 2021.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle F - Remedies › Chapter 42 - Judicial Review › Subchapter A. In General › Section 42.016. Intervention in Appeal by Certain Persons

Sec. 42.016.  INTERVENTION IN APPEAL BY CERTAIN PERSONS.  A person is entitled to intervene in an appeal brought under this chapter and the person has standing and the court has jurisdiction in the appeal if the property that is the subject of the appeal was also the subject of a protest hearing and the person:
(1)  owned the property at any time during the tax year at issue;
(2)  leased the property at any time during the tax year at issue and the person filed the protest that resulted in the issuance of the order under appeal; or
(3)  is shown on the appraisal roll as the owner of the property or as a lessee authorized to file a protest and the person filed the protest that resulted in the issuance of the order under appeal.
Added by Acts 2011, 82nd Leg., R.S., Ch. 771 (H.B. 1887), Sec. 14, eff. September 1, 2011.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle F - Remedies › Chapter 42 - Judicial Review › Subchapter A. In General › Section 42.02. Right of Appeal by Chief Appraiser

Sec. 42.02.  RIGHT OF APPEAL BY CHIEF APPRAISER.  (a)  On written approval of the board of directors of the appraisal district, the chief appraiser is entitled to appeal an order of the appraisal review board determining:
(1)  a taxpayer protest as provided by Subchapter C, Chapter 41, subject to Subsection (b); or
(2)  a taxpayer's motion to change the appraisal roll filed under Section 25.25.
(b)  Except as provided by Subsection (c), the chief appraiser may not appeal an order of the appraisal review board determining a taxpayer protest under Subsection (a)(1) if:
(1)  the protest involved a determination of the appraised or market value of the taxpayer's property and that value according to the order that is the subject of the appeal is less than $1 million; or
(2)  for any other taxpayer protest, the property to which the protest applies has an appraised value according to the appraisal roll for the current year of less than $1 million.
(c)  On written approval of the board of directors of the appraisal district, the chief appraiser may appeal an order of the appraisal review board determining a taxpayer protest otherwise prohibited by Subsection (b), if the chief appraiser alleges that the taxpayer or a person acting on behalf of the taxpayer committed fraud, made a material misrepresentation, or presented fraudulent evidence in the hearing before the board.  In an appeal under this subsection, the court shall first consider whether the taxpayer or a person acting on behalf of the taxpayer committed fraud, made a material misrepresentation, or presented fraudulent evidence to the appraisal review board.  If the court does not find by a preponderance of the evidence that the taxpayer or a person acting on behalf of the taxpayer committed fraud, made a material misrepresentation, or presented fraudulent evidence to the appraisal review board, the court shall:
(1)  dismiss the appeal; and
(2)  award court costs and reasonable attorney's fees to the taxpayer.
Acts 1979, 66th Leg., p. 2310, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 2001, 77th Leg., ch. 1430, Sec. 32, eff. Sept. 1, 2001.
Amended by:
Acts 2007, 80th Leg., R.S., Ch. 1033 (H.B. 1680), Sec. 1, eff. June 15, 2007.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle F - Remedies › Chapter 42 - Judicial Review › Subchapter A. In General › Section 42.03. Right of Appeal by County

Sec. 42.03.  RIGHT OF APPEAL BY COUNTY.  A county may appeal the order of the comptroller issued as provided by Subchapter B, Chapter 24 of this code apportioning among the counties the appraised value of railroad rolling stock.
Acts 1979, 66th Leg., p. 2310, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 53, eff. Sept. 1, 1991.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle F - Remedies › Chapter 42 - Judicial Review › Subchapter A. In General › Section 42.031. Right of Appeal by Taxing Unit

Sec. 42.031.  RIGHT OF APPEAL BY TAXING UNIT.  (a)  A taxing unit is entitled to appeal an order of the appraisal review board determining a challenge by the taxing unit.
(b)  A taxing unit may not intervene in or in any other manner be made a party, whether as defendant or otherwise, to an appeal of an order of the appraisal review board determining a taxpayer protest under Subchapter C, Chapter 41, if the appeal was brought by the property owner.
Added by Acts 1981, 67th Leg., 1st C.S., p. 174, ch. 13, Sec. 149, eff. Jan. 1, 1982.  Amended by Acts 1989, 71st Leg., ch. 796, Sec. 41, eff. Sept. 1, 1989;  Acts 1999, 76th Leg., ch. 1481, Sec. 34, eff. Jan. 1, 2000.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle F - Remedies › Chapter 42 - Judicial Review › Subchapter A. In General › Section 42.04. Intervention by State or Political Subdivision Owning Property Subject to Taxable Leasehold

Sec. 42.04.  INTERVENTION BY STATE OR POLITICAL SUBDIVISION OWNING PROPERTY SUBJECT TO TAXABLE LEASEHOLD.  If the challenge or protest relates to a taxable leasehold or other possessory interest in real property that is owned by this state or a political subdivision of this state, the attorney general or a representative of the state agency that owns the real property, if the real property is owned by this state, or a person designated by the political subdivision that owns the real property, as applicable, may intervene in an appeal of an order of an appraisal review board determining a challenge by a taxing unit or a taxpayer protest.
Added by Acts 1999, 76th Leg., ch. 416, Sec. 5, eff. Sept. 1, 1999.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle F - Remedies › Chapter 42 - Judicial Review › Subchapter A. In General › Section 42.05. Comptroller as Party

Sec. 42.05.  COMPTROLLER AS PARTY.  The comptroller is an opposing party in an appeal by:
(1)  a property owner of an order of the comptroller determining a protest of the appraisal, interstate allocation, or intrastate apportionment of transportation business intangibles;  or
(2)  a county or a property owner of an order of the comptroller apportioning among the counties the appraised value of railroad rolling stock.
Acts 1979, 66th Leg., p. 2310, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 53, eff. Sept. 1, 1991.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle F - Remedies › Chapter 42 - Judicial Review › Subchapter A. In General › Section 42.06. Notice of Appeal

Sec. 42.06.  NOTICE OF APPEAL.  (a)  To exercise the party's right to appeal an order of an appraisal review board, a party other than a property owner must file written notice of appeal within 15 days after the date the party receives the notice required by Section 41.47 or, in the case of a taxing unit, by Section 41.07 that the order appealed has been issued.  To exercise the right to appeal an order of the comptroller, a party other than a property owner must file written notice of appeal within 15 days after the date the party receives the comptroller's order.  A property owner is not required to file a notice of appeal under this section.
(b)  A party required to file a notice of appeal under this section other than a chief appraiser who appeals an order of an appraisal review board shall file the notice with the chief appraiser of the appraisal district for which the appraisal review board is established.  A chief appraiser who appeals an order of an appraisal review board shall file the notice with the appraisal review board.  A party who appeals an order of the comptroller shall file the notice with the comptroller.
(c)  If the chief appraiser, a taxing unit, or a county appeals, the chief appraiser, if the appeal is of an order of the appraisal review board, or the comptroller, if the appeal is of an order of the comptroller, shall deliver a copy of the notice to the property owner whose property is involved in the appeal within 10 days after the date the notice is filed.
(d)  On the filing of a notice of appeal, the chief appraiser shall indicate where appropriate those entries on the appraisal records that are subject to the appeal.
Acts 1979, 66th Leg., p. 2310, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1981, 67th Leg., 1st C.S., p. 174, ch. 13, Sec. 150, eff. Jan. 1, 1982;  Acts 1987, 70th Leg., ch. 898, Sec. 1, eff. Jan. 1, 1988;  Acts 1989, 71st Leg., ch. 796, Sec. 42, eff. June 15, 1989;  Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 53, eff. Sept. 1, 1991;  Acts 1997, 75th Leg., ch. 1039, Sec. 41, eff. Jan. 1, 1998.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle F - Remedies › Chapter 42 - Judicial Review › Subchapter A. In General › Section 42.07. Costs of Appeal

Sec. 42.07.  COSTS OF APPEAL.  The reviewing court in its discretion may charge all or part of the costs of an appeal taken as provided by this chapter against any of the parties.
Acts 1979, 66th Leg., p. 2310, ch. 841, Sec. 1, eff. Jan. 1, 1982.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle F - Remedies › Chapter 42 - Judicial Review › Subchapter A. In General › Section 42.081. Deferral of Delinquent Tax Suit During Appeal

Sec. 42.081.  DEFERRAL OF DELINQUENT TAX SUIT DURING APPEAL.  A taxing unit that imposes taxes on property that is the subject of an appeal under this chapter may not file a suit to collect a delinquent tax on the property during the pendency of the appeal unless it is determined by the court that the property owner failed to comply with Section 42.08.
Added by Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2), Sec. 74, eff. January 1, 2020.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle F - Remedies › Chapter 42 - Judicial Review › Subchapter A. In General › Section 42.09. Remedies Exclusive

Sec. 42.09.  REMEDIES EXCLUSIVE.  (a)  Except as provided by Subsection (b) of this section, procedures prescribed by this title for adjudication of the grounds of protest authorized by this title are exclusive, and a property owner may not raise any of those grounds:
(1)  in defense to a suit to enforce collection of delinquent taxes;  or
(2)  as a basis of a claim for relief in a suit by the property owner to arrest or prevent the tax collection process or to obtain a refund of taxes paid.
(b)  A person against whom a suit to collect a delinquent property tax is filed may plead as an affirmative defense:
(1)  if the suit is to enforce personal liability for the tax, that the defendant did not own the property on which the tax was imposed on January 1 of the year for which the tax was imposed;  or
(2)  if the suit is to foreclose a lien securing the payment of a tax on real property, that the property was not located within the boundaries of the taxing unit seeking to foreclose the lien on January 1 of the year for which the tax was imposed.
(c)  For purposes of this section, "suit" includes a counterclaim, cross-claim, or other claim filed in the course of a lawsuit.
Acts 1979, 66th Leg., p. 2311, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1987, 70th Leg., ch. 53, Sec. 1, eff. May 6, 1987.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle F - Remedies › Chapter 42 - Judicial Review › Subchapter B. Review by District Court › Section 42.22. Venue

Text of section as amended by Acts 1993, 73rd Leg., ch. 667, Sec. 1
Sec. 42.22.  VENUE.  Venue is in the county in which the appraisal review board that issued the order appealed is located, except as provided by Section 42.221.  Venue is in Travis County if the order appealed was issued by the comptroller.
Acts 1979, 66th Leg., p. 2311, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1981, 67th Leg., 1st C.S., p. 174, ch. 13, Sec. 151, eff. Jan. 1, 1982;  Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 55, eff. Sept. 1, 1991;  Acts 1993, 73rd Leg., ch. 667, Sec. 1, eff. Sept. 1, 1993.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle F - Remedies › Chapter 42 - Judicial Review › Subchapter B. Review by District Court › Section 42.22. Venue

Text of section as amended by Acts 1993, 73rd Leg., ch. 1033, Sec. 1
Sec. 42.22.  VENUE.  (a)  Except as provided by Subsections (b) and (c), and by Section 42.221, venue is in the county in which the appraisal review board that issued the order appealed is located.
(b)  Venue of an action brought under Section 42.01(1) is in the county in which the property is located or in the county in which the appraisal review board that issued the order is located.
(c)  Venue is in Travis County if the order appealed was issued by the comptroller.
Acts 1979, 66th Leg., p. 2311, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1981, 67th Leg., 1st C.S., p. 174, ch. 13, Sec. 151, eff. Jan. 1, 1982;  Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 55, eff. Sept. 1, 1991;  Acts 1993, 73rd Leg., ch. 1033, Sec. 1, eff. Sept. 1, 1993.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle F - Remedies › Chapter 42 - Judicial Review › Subchapter B. Review by District Court › Section 42.225. Property Owner's Right to Appeal Through Arbitration

Sec. 42.225.  PROPERTY OWNER'S RIGHT TO APPEAL THROUGH ARBITRATION.  (a)  On motion by a property owner who appeals an appraisal review board order under this chapter, the court shall submit the appeal to nonbinding arbitration.  The court shall order the nonbinding arbitration to be conducted in accordance with Chapter 154, Civil Practice and Remedies Code.  If the appeal proceeds to trial following an arbitration award or finding under this subsection, either party may introduce the award or finding into evidence.  In addition, the court shall award the property owner reasonable attorney fees if the trial was not requested by the property owner and the determination of the appeal results in an appraised value for the owner's property that is equal to or less than the appraised value under the arbitration award or finding.  However, the amount of an award of attorney fees under this subsection is subject to the same limitations as those provided by Section 42.29.
(b)  On motion by the property owner, the court shall order the parties to an appeal of an appraisal review board order under this chapter to submit to binding arbitration if the appraisal district joins in the motion or consents to the arbitration.  A binding arbitration award under this subsection is binding and enforceable in the same manner as a contract obligation.
(c)  The court shall appoint an impartial third party to conduct an arbitration under this section.  The impartial third party is appointed by the court and serves as provided by Subchapter C, Chapter 154, Civil Practice and Remedies Code.
(d)  Each party or counsel for the party may present the position of the party before the impartial third party, who must render a specific arbitration award.
(e)  Prior to submission of a case to arbitration the court shall determine matters related to jurisdiction, venue, and interpretation of the law.
(f)  Except as provided in this section, an arbitration award may include any remedy or relief that a court could order under this chapter.
Added by Acts 1991, 72nd Leg., ch. 412, Sec. 1, eff. Aug. 26, 1991.  Amended by Acts 1993, 73rd Leg., ch. 1031, Sec. 9, eff. Sept. 1, 1993.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle F - Remedies › Chapter 42 - Judicial Review › Subchapter B. Review by District Court › Section 42.226. Mediation

Sec. 42.226.  MEDIATION.  On motion by a party to an appeal under this chapter, the court shall enter an order requiring the parties to attend mediation.  The court may enter an order requiring the parties to attend mediation on its own motion.
Added by Acts 2011, 82nd Leg., R.S., Ch. 771 (H.B. 1887), Sec. 16, eff. September 1, 2011.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle F - Remedies › Chapter 42 - Judicial Review › Subchapter B. Review by District Court › Section 42.227. Pretrial Settlement Discussions

Sec. 42.227.  PRETRIAL SETTLEMENT DISCUSSIONS.  (a)  A property owner or appraisal district that is a party to an appeal under this chapter may request that the parties engage in settlement discussions, including through an informal settlement conference or a form of alternative dispute resolution.  The request must be in writing and delivered to the other party before the date of trial.  The court on motion of either party shall enter orders necessary to implement this section, including an order:
(1)  specifying the form that the settlement discussions must take; or
(2)  changing a deadline to designate experts prescribed by Subsection (c).
(b)  On or before the 120th day after the date the written request is delivered under Subsection (a), each party or the party's attorney of record shall attend the settlement discussions and make a good faith effort to resolve the matter under appeal.
(c)  If the appraisal district is unable for any reason to attend the settlement discussions on or before the 120th day after the date the written request is delivered under Subsection (a), the deadline to designate experts for the appeal is, notwithstanding a deadline prescribed by the Texas Rules of Civil Procedure:
(1)  with regard to all experts testifying for a party seeking affirmative relief, 60 days before the date of trial; and
(2)  with regard to all other experts, 30 days before the date of trial.
(d)  If a property owner is unable for any reason to attend the settlement discussions on or before the 120th day after the date the written request is delivered under Subsection (a), Section 42.23(d) does not apply to the parties to the appeal.
(e)  An appraisal district may not request or require a property owner to waive a right under this title as a condition of attending a settlement discussion.
Added by Acts 2015, 84th Leg., R.S., Ch. 1270 (S.B. 593), Sec. 1, eff. June 20, 2015.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle F - Remedies › Chapter 42 - Judicial Review › Subchapter B. Review by District Court › Section 42.231. Jurisdiction of District Court; Remand of Certain Appeals

Sec. 42.231.  JURISDICTION OF DISTRICT COURT; REMAND OF CERTAIN APPEALS.  (a)  This section applies only to an appeal by a property owner of an order of the appraisal review board determining:
(1)  a protest by the property owner as provided by Subchapter C, Chapter 41; or
(2)  a motion filed by the property owner under Section 25.25.
(b)  Subject to the provisions of this section and notwithstanding any other law, if a plea to the jurisdiction is filed in the appeal on the basis that the property owner failed to exhaust the property owner's administrative remedies, the court may, in lieu of dismissing the appeal for lack of jurisdiction, remand the action to the appraisal review board with instructions to allow the property owner an opportunity to cure the property owner's failure to exhaust administrative remedies.
(c)  An action remanded to the appraisal review board under Subsection (b) is considered to be a timely filed protest under Subchapter C, Chapter 41, or motion under Section 25.25, as applicable.  The appraisal review board shall schedule a hearing on the protest or motion and issue a written decision determining the protest or motion in the manner required by Subchapter C, Chapter 41, or Section 25.25, as applicable.
(d)  A determination of the appraisal review board relating to the remanded action may be appealed to the court that remanded the action to the board.  A determination appealed to the court under this subsection may not be the subject of a plea to the jurisdiction on the basis of the property owner's failure to exhaust administrative remedies.
(e)  Notwithstanding Subsection (b), on agreement of each party to the appeal and with the approval of the court, the parties to the appeal may waive remand of the action to the appraisal review board and elect that the court determine the appeal on the merits.  If the parties waive remand of the action under this subsection, each party is considered to have exhausted the party's administrative remedies.
Added by Acts 2019, 86th Leg., R.S., Ch. 157 (H.B. 380), Sec. 2, eff. September 1, 2019.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle F - Remedies › Chapter 42 - Judicial Review › Subchapter B. Review by District Court › Section 42.24. Action by Court

Sec. 42.24.  ACTION BY COURT.  In determining an appeal, the district court may:
(1)  fix the appraised value of property in accordance with the requirements of law if the appraised value is at issue;
(2)  enter the orders necessary to ensure equal treatment under the law for the appealing property owner if inequality in the appraisal of his property is at issue;  or
(3)  enter other orders necessary to preserve rights protected by and impose duties required by the law.
Acts 1979, 66th Leg., p. 2311, ch. 841, Sec. 1, eff. Jan. 1, 1982.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle F - Remedies › Chapter 42 - Judicial Review › Subchapter B. Review by District Court › Section 42.25. Remedy for Excessive Appraisal

Sec. 42.25.  REMEDY FOR EXCESSIVE APPRAISAL.  If the court determines that the appraised value of property according to the appraisal roll exceeds the appraised value required by law, the property owner is entitled to a reduction of the appraised value on the appraisal roll to the appraised value determined by the court.
Acts 1979, 66th Leg., p. 2311, ch. 841, Sec. 1, eff. Jan. 1, 1982.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle F - Remedies › Chapter 42 - Judicial Review › Subchapter B. Review by District Court › Section 42.28. Appeal of District Court Judgment

Sec. 42.28.  APPEAL OF DISTRICT COURT JUDGMENT.  A party may appeal the final judgment of the district court as provided by law for appeal of civil suits generally, except that an appeal bond is not required of the chief appraiser, the county, the comptroller, or the commissioners court.
Acts 1979, 66th Leg., p. 2312, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 57, eff. Sept. 1, 1991.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle F - Remedies › Chapter 42 - Judicial Review › Subchapter B. Review by District Court › Section 42.29. Attorney's Fees

Sec. 42.29.  ATTORNEY'S FEES.  (a)  A property owner who prevails in an appeal to the court under Section 42.25 or 42.26, in an appeal to the court of a determination of an appraisal review board on a motion filed under Section 25.25, or in an appeal to the court of a determination of an appraisal review board of a protest of the denial in whole or in part of an exemption under Section 11.17, 11.22, 11.23, 11.231, or 11.24 may be awarded reasonable attorney's fees.  The amount of the award may not exceed the greater of:
(1)  $15,000; or
(2)  20 percent of the total amount by which the property owner's tax liability is reduced as a result of the appeal.
(b)  Notwithstanding Subsection (a), the amount of an award of attorney's fees may not exceed the lesser of:
(1)  $100,000;  or
(2)  the total amount by which the property owner's tax liability is reduced as a result of the appeal.
Added by Acts 1983, 68th Leg., p. 5033, ch. 905, Sec. 1, eff. Aug. 29, 1983.  Amended by Acts 1991, 72nd Leg., ch. 836, Sec. 4.1, eff. Sept. 1, 1991;  Acts 1997, 75th Leg., ch. 203, Sec. 2, eff. May 21, 1997.
Amended by:
Acts 2009, 81st Leg., R.S., Ch. 1267 (H.B. 1030), Sec. 5, eff. June 19, 2009.
Acts 2013, 83rd Leg., R.S., Ch. 1259 (H.B. 585), Sec. 27, eff. June 14, 2013.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle F - Remedies › Chapter 42 - Judicial Review › Subchapter B. Review by District Court › Section 42.30. Attorney Notice of Certain Engagements

Sec. 42.30.  ATTORNEY NOTICE OF CERTAIN ENGAGEMENTS.  (a)  An attorney who accepts an engagement or compensation from a third party to represent a person in an appeal under this chapter shall provide notice to the person represented:
(1)  informing the person that the attorney has been retained by a third party to represent the person;
(2)  explaining the attorney's ethical obligations to the person in relation to the third party, including the obligation to ensure that the third party does not interfere with the attorney's independent judgment or the attorney-client relationship;
(3)  describing the general activities the third party may perform in the appeal;
(4)  explaining that compensation will be received by the attorney from the third party; and
(5)  informing the person that the person's consent is required before the attorney may accept compensation from the third party.
(b)  The attorney shall mail the notice by certified mail to the person represented by the attorney not later than the 30th day after the date the attorney accepts the engagement from the third party.
(c)  Notwithstanding the other provisions of this section, an engagement complies with this section if each party related to the engagement, including the person represented in the appeal, the third party, and the attorney, enters into an agreement not later than the 30th day after the date of the filing of the appeal by the attorney that contains the information required by Subsection (a).
(d)  A person may void an engagement that does not comply with this section.  An attorney who does not comply with this section may be reported to the Office of Chief Disciplinary Counsel for the State Bar of Texas.
Added by Acts 2011, 82nd Leg., R.S., Ch. 771 (H.B. 1887), Sec. 18, eff. September 1, 2011.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle F - Remedies › Chapter 42 - Judicial Review › Subchapter C. Postappeal Administrative Procedures › Section 42.41. Correction of Rolls

Sec. 42.41.  CORRECTION OF ROLLS.  (a)  Not later than the 45th day after the date an appeal is finally determined, the chief appraiser shall:
(1)  correct the appraisal roll and other appropriate records as necessary to reflect the final determination of the appeal;  and
(2)  certify the change to the assessor for each affected taxing unit.
(b)  The assessor for each affected taxing unit shall correct the tax roll and other appropriate records for which the assessor is responsible.
(c)  A chief appraiser is irrebutably presumed to have complied with Subsection (a)(2).
Acts 1979, 66th Leg., p. 2312, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1981, 67th Leg., 1st C.S., p. 175, ch. 13, Sec. 155, eff. Jan. 1, 1982;  Acts 2003, 78th Leg., ch. 481, Sec. 1, eff. Sept. 1, 2003.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle F - Remedies › Chapter 43 - Suit Against Appraisal Office › Section 43.01. Authority to Bring Suit

Sec. 43.01.  AUTHORITY TO BRING SUIT.  A taxing unit may sue the appraisal district that appraises property for the unit to compel the appraisal district to comply with the provisions of this title, rules of the comptroller, or other applicable law.
Acts 1979, 66th Leg., p. 2313, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 58, eff. Sept. 1, 1991.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle F - Remedies › Chapter 43 - Suit Against Appraisal Office › Section 43.02. Venue

Sec. 43.02.  VENUE.  Venue is in the county in which the appraisal district is established.
Acts 1979, 66th Leg., p. 2313, ch. 841, Sec. 1, eff. Jan. 1, 1982.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle F - Remedies › Chapter 43 - Suit Against Appraisal Office › Section 43.03. Action by Court

Sec. 43.03.  ACTION BY COURT.  The court as the evidence warrants shall enter those orders necessary to compel compliance by the appraisal office.
Acts 1979, 66th Leg., p. 2313, ch. 841, Sec. 1, eff. Jan. 1, 1982.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle F - Remedies › Chapter 43 - Suit Against Appraisal Office › Section 43.04. Suit to Compel Compliance With Deadlines

Sec. 43.04.  SUIT TO COMPEL COMPLIANCE WITH DEADLINES.  The governing body of a taxing unit may sue the chief appraiser or members of the appraisal review board, as applicable, for failure to comply with the deadlines imposed by Section 25.22(a), 26.01(a), or 41.12.  If the court finds that the chief appraiser or appraisal review board failed to comply for good cause shown, the court shall enter an order fixing a reasonable deadline for compliance.  If the court finds that the chief appraiser or appraisal review board failed to comply without good cause, the court shall enter an order requiring the chief appraiser or appraisal review board to comply with the deadline not later than the 10th day after the date the judgment is signed.  In a suit brought under this section, the court may enter any other order the court considers necessary to ensure compliance with the court's deadline or the applicable statutory requirements.  Failure to obey an order of the court is punishable as contempt.
Added by Acts 1985, 69th Leg., ch. 312, Sec. 5, eff. June 7, 1985.  Amended by Acts 1989, 71st Leg., ch. 796, Sec. 47, eff. Sept. 1, 1989.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle A - General Provisions › Chapter 101 - General Provisions › Section 101.001. Purpose of Title

Sec. 101.001.  PURPOSE OF TITLE.  (a)  This title is enacted as a part of the state's continuing statutory revision program, begun by the Texas Legislative Council in 1963 as directed by the legislature in Chapter 448, Acts of the 58th Legislature, 1963 (Article 5429b-1, Vernon's Texas Civil Statutes).  The program contemplates a topic-by-topic revision of the state's general and permanent statute law without substantive change.
(b)  Consistent with the objectives of the statutory revision program, the purpose of this code is to make the general and permanent state tax laws more accessible and understandable by:
(1)  rearranging the statutes into a more logical order;
(2)  employing a format and numbering system designed to facilitate citation of the law and to accommodate future expansion of the law;
(3)  eliminating repealed, duplicative, unconstitutional, expired, executed, and other ineffective provisions;  and
(4)  restating the law in modern American English to the greatest extent possible.
Acts 1981, 67th Leg., p. 1492, ch. 389, Sec. 1, eff. Jan. 1, 1982.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle A - General Provisions › Chapter 101 - General Provisions › Section 101.002. Construction of Code

Sec. 101.002.  CONSTRUCTION OF CODE.  (a)  The Code Construction Act (Chapter 311, Government Code) applies to the construction of each provision of this title, except as specifically provided by this title.
(b)  Except as otherwise provided by statute, the jurisdiction and authority of the state to determine the subjects and objects of taxation shall extend to the limits of the then-current interpretations of the Texas Constitution and United States Constitution and laws.
Acts 1981, 67th Leg., p. 1492, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1985, 69th Leg., ch. 479, Sec. 73, eff. Sept. 1, 1985;  Acts 1989, 71st Leg., ch. 231, Sec. 1, eff. Aug. 28, 1989.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle A - General Provisions › Chapter 101 - General Provisions › Section 101.0021. Applicability of Penal Code

Sec. 101.0021.  APPLICABILITY OF PENAL CODE.  In addition to Section 1.03, Penal Code, Sections 15.02 and 15.04, Penal Code, and Title 11, Penal Code, apply to offenses prescribed by this code.
Added by Acts 2011, 82nd Leg., R.S., Ch. 68 (S.B. 934), Sec. 9, eff. September 1, 2011.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle A - General Provisions › Chapter 101 - General Provisions › Section 101.003. Definitions

Sec. 101.003.  DEFINITIONS.  In this title:
(1)  "Comptroller" means the comptroller of public accounts of the State of Texas.
(2)  "Month" means a calendar month.
(3)  "Year" means a calendar year.
(4)  "Effects" means personal property or an interest in personal property.
(5)  "Affidavit" means a statement in writing of a fact signed by the party making the statement, sworn to before some officer authorized to administer oaths, and officially certified by the officer under the officer's seal of office.
(6)  "Officer" means a state officer.
(7)  "Standard time" means that designation of time prescribed by Section 312.016, Government Code.
(8)  "Taxpayer" means a person liable for a tax, fee, assessment, or other amount imposed by a statute or under the authority of a statutory function administered by the comptroller.
(9)  "Attorney general" means the attorney general of the State of Texas.
(10)  "Report" means a tax return, declaration, statement, or other document required to be filed with the comptroller.
(11)  "Obligation" means the duty of a person to pay a tax, fee, assessment, or other amount or to make, file, or keep a report, certificate, affidavit, or other document.
(12)  "Obligation" means the duty of a person to pay a tax, fee, assessment, or other amount or to make, file, or keep a report, certificate, affidavit, or other document.
(13)  "Tax" means a tax, fee, assessment, charge, or other amount that the comptroller is authorized to administer.
Acts 1981, 67th Leg., p. 1492, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1993, 73rd Leg., ch. 486, Sec. 1.01, eff. Sept. 1, 1993;  Acts 1993, 73rd Leg., ch. 685, Sec. 3.27, eff. Sept. 1, 1993;  Acts 1995, 74th Leg., ch. 76, Sec. 5.95(2), eff. Sept. 1, 1995;  Acts 1997, 75th Leg., ch. 1040, Sec. 1, eff. Sept. 1, 1997;  Acts 1997, 75th Leg., ch. 1423, Sec. 19.01, Sec. 1, eff. Sept. 1, 1997;  Acts 1999, 76th Leg., ch. 1467, Sec. 2.10, eff. Oct. 1, 1999.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle A - General Provisions › Chapter 101 - General Provisions › Section 101.004. Common Law

Sec. 101.004.  COMMON LAW.  The rule that statutes in derogation of the common law shall be construed strictly does not apply to this title.
Acts 1981, 67th Leg., p. 1493, ch. 389, Sec. 1, eff. Jan. 1, 1982.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle A - General Provisions › Chapter 101 - General Provisions › Section 101.005. Grammatical Errors: Punctuation

Sec. 101.005.  GRAMMATICAL ERRORS:  PUNCTUATION.  (a)  A grammatical error does not vitiate a law, and when a sentence or clause is without meaning, words and clauses may be transposed to determine the intended meaning.
(b)  The punctuation of a sentence does not control or affect the intention of the legislature in the enactment of this title.
Acts 1981, 67th Leg., p. 1493, ch. 389, Sec. 1, eff. Jan. 1, 1982.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle A - General Provisions › Chapter 101 - General Provisions › Section 101.006. Fiscal Year

Sec. 101.006.  FISCAL YEAR.  Subchapter G, Chapter 316, Government Code, establishing a fiscal year for the state, applies to this title.
Acts 1981, 67th Leg., p. 1493, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1995, 74th Leg., ch. 76, Sec. 5.95(1), eff. Sept. 1, 1995.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle A - General Provisions › Chapter 101 - General Provisions › Section 101.007. References to State Officers

Sec. 101.007.  REFERENCES TO STATE OFFICERS.  A reference in this code to the comptroller or another officer includes authorized representatives and employees of the officer unless the provision indicates that only the officer is intended in the reference.
Acts 1981, 67th Leg., p. 1493, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1993, 73rd Leg., ch. 587, Sec. 3, eff. Sept. 1, 1993;  Acts 1993, 73rd Leg., ch. 1031, Sec. 18, eff. Sept. 1, 1993;  Acts 1997, 75th Leg., ch. 1423, Sec. 19.02, eff. Sept. 1, 1997.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle A - General Provisions › Chapter 101 - General Provisions › Section 101.008. Occupation Taxes Levied by Local Governments

Sec. 101.008.  OCCUPATION TAXES LEVIED BY LOCAL GOVERNMENTS.  No city, county, or other political subdivision may levy an occupation tax imposed by this title unless specifically permitted to do so by state law.
Acts 1981, 67th Leg., p. 1493, ch. 389, Sec. 1, eff. Jan. 1, 1982.
Sec. 101.009.  ALLOCATION AND TRANSFER OF NET REVENUES.  (a)  Except as provided by Subsection (b) of this section, all revenues collected from the taxes imposed by the chapters of this title and by Chapter 8, Title 132, Revised Civil Statutes of Texas, 1925, as amended, after deduction of the portion allocated for collection, enforcement, and administration purposes, shall first be deposited in the general revenue fund.  After the initial deposit, transfers from the general revenue fund to other funds shall be made at the time, in the manner, and in the amounts provided by law.
(b)  Cigarette tax revenue allocated under Section 154.603(b) shall be allocated as provided by Section 154.603.  Motor fuel tax revenue shall be allocated and deposited as provided by Subchapter F, Chapter 162.
Added by Acts 1981, 67th Leg., p. 2776, ch. 752, Sec. 9(a), eff. Jan. 1, 1982.  Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 28, art. II, part B, Sec. 1, eff. Sept. 1, 1984.
Amended by:
Acts 2009, 81st Leg., R.S., Ch. 1227 (S.B. 1495), Sec. 1, eff. September 1, 2009.