Texas Tax Code 33.71 – Masters for Tax Suits
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(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.
Terms Used In Texas Tax Code 33.71
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
- Oath: includes affirmation. See Texas Government Code 311.005
- Oath: A promise to tell the truth.
- Rule: includes regulation. See Texas Government Code 311.005
- Service of process: The service of writs or summonses to the appropriate party.
- Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
(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.