Sec. 1151.204. DISMISSAL OF COMPLAINTS. (a) After investigation, the department may dismiss a complaint, in part or entirely, without conducting a hearing if the complaint does not credibly allege a violation of this chapter or the standards established by the commission for registrants under this chapter.
(b) After investigation, the department shall dismiss a complaint, in part or entirely, without conducting a hearing if:
(1) the complaint challenges:
(A) the imposition of or failure to waive penalties or interest under Sections 33.01 and 33.011, Tax Code;
(B) the appraised value of a property;
(C) the appraisal methodology;
(D) the grant or denial of an exemption from taxation; or
(E) any matter for which Title 1, Tax Code, specifies a remedy, including an action that a property owner is entitled to protest before an appraisal review board under Section 41.41(a), Tax Code; and
(2) the subject matter of the complaint has not been finally resolved in the complainant's favor by an appraisal review board, a governing body, an arbitrator, a court, or the State Office of Administrative Hearings under Section 2003.901, Government Code.
(c) This section does not apply to:
(1) a matter referred to the department by the comptroller under Section 5.102, Tax Code, or a successor statute;
(2) a complaint concerning a registrant's failure to comply with the registration and certification requirements of this chapter; or
(3) a complaint concerning a newly appointed chief appraiser's failure to complete the training program described by Section 1151.164.
Added by Acts 2001, 77th Leg., ch. 1421, Sec. 2, eff. June 1, 2003.
Amended by:
Acts 2009, 81st Leg., R.S., Ch. 450 (H.B. 2447), Sec. 32, eff. September 1, 2009.
Acts 2013, 83rd Leg., R.S., Ch. 748 (S.B. 464), Sec. 1, eff. June 14, 2013.