Tex. Tax Code Section 33.71
Masters for Tax Suits

(a)

The court may, in delinquent tax suits, for good cause appoint a master in chancery for each case as desired, who shall be a citizen of this state and not an attorney for either party to the action, nor related to either party, who shall perform all of the duties required by the court, be under orders of the court, and have the power the master of chancery has in a court of equity.

(b)

The order of reference to the master may specify or limit the master’s powers, and may direct the master to report only upon particular issues, or to do or perform particular acts, or to receive and report evidence only, and may fix the time and place for beginning and closing the hearings and for the filing of the master’s report.

(c)

Subject to the limitations and specifications stated in the order, the master may:

(1)

regulate all proceedings in every hearing before the master and do all acts and take all measures necessary or proper for the efficient performance of duties under the order;

(2)

require the production of evidence upon all matters embraced in the reference, including the production of books, papers, vouchers, documents, and other writings applicable to the case;

(3)

rule upon the admissibility of evidence, unless otherwise directed by the order of reference;

(4)

put witnesses on oath, and examine them; and

(5)

call the parties to the action and examine them upon oath.

(d)

When a party requests, the master shall make a record of the evidence offered and excluded in the same manner as provided for a court sitting in the trial of a case.

(e)

The clerk of the court shall forthwith furnish the master with a copy of the order of reference.

(f)

The parties may procure the attendance of witnesses before the master by the issuance and service of process as provided by law.

(g)

A pretrial ruling of a tax master from which a mandamus is sought must be appealed to the referring court before the initiation of mandamus proceedings before the court of appeals.

(h)

Notwithstanding any other law or requirement, an attorney appointed a master under this section may practice law in the referring court if otherwise qualified to do so.
Added by Acts 1983, 68th Leg., p. 5058, ch. 916, Sec. 1, eff. Sept. 1, 1983. Transferred from Sec. 1.13, and amended by Acts 1991, 72nd Leg., ch. 525, Sec. 1, eff. Sept. 1, 1991. Amended by Acts 2001, 77th Leg., ch. 326, Sec. 1, eff. May 24, 2001.

Source: Section 33.71 — Masters for Tax Suits, https://statutes.­capitol.­texas.­gov/Docs/TX/htm/TX.­33.­htm#33.­71 (accessed Apr. 20, 2024).

33.01
Penalties and Interest 33.02
Installment Payment of Delinquent Taxes 33.03
Delinquent Tax Roll 33.04
Notice of Delinquency 33.05
Limitation on Collection of Taxes 33.06
Deferred Collection of Taxes on Residence Homestead of Elderly or Disabled Person or Disabled Veteran 33.10
Restricted or Conditional Payments of Delinquent Taxes, Penalties, and Interest Prohibited 33.011
Waiver of Penalties and Interest 33.11
Early Additional Penalty for Collection Costs for Taxes Imposed on Personal Property 33.21
Property Subject to Seizure 33.22
Institution of Seizure 33.23
Tax Warrant 33.24
Bond for Payment of Taxes 33.25
Tax Sale: Notice 33.41
Suit to Collect Delinquent Tax 33.42
Taxes Included in Foreclosure Suit 33.43
Petition 33.44
Joinder of Other Taxing Units 33.045
Notice of Provisions Authorizing Deferral or Abatement 33.45
Pleading and Answering to Claims Filed 33.46
Partition of Real Property 33.47
Tax Records as Evidence 33.48
Recovery of Costs and Expenses 33.49
Liability of Taxing Unit for Costs 33.50
Adjudged Value 33.51
Writ of Possession 33.52
Taxes Included in Judgment 33.53
Order of Sale 33.54
Limitation on Actions Relating to Property Sold for Taxes 33.55
Effect of Judgment on Accrual of Penalties and Interest 33.56
Vacation of Judgment 33.57
Alternative Notice of Tax Foreclosure on Certain Parcels of Real Property 33.065
Deferred Collection of Taxes on Appreciating Residence Homestead 33.71
Masters for Tax Suits 33.72
Report Transmitted to Court 33.73
Court Action on Master’s Report 33.74
Appeal of Recommendation of Final Judgment to the Referring Court or on Request of the Referring Court 33.75
Decree or Order of Court 33.76
Jury Trial Demanded 33.77
Effect of Master’s Report Pending Appeal 33.78
Masters May Not Be Appointed Under Texas Rules of Civil Procedure 33.79
Immunity 33.80
Court Reporter 33.91
Property Subject to Seizure by Municipality 33.92
Institution of Seizure 33.93
Tax Warrant 33.94
Notice of Tax Sale 33.95
Purchaser 33.445
Joinder of Tax Lien Transferee 33.475
Attorney Ad Litem Report 33.911
Property Subject to Seizure by County 33.912
Notice
Green check means up to date. Up to date

Accessed:
Apr. 20, 2024

§ 33.71’s source at texas​.gov