Texas Codes

Tex. Tax Code § 33.71 (2026)

Masters For Tax Suits

✓ current as of May 2026

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Sec. 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.

(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.

Notes of Decisions

Cited in 9 cases (1 in the last 5 years), 1992–2024 · leading case: Hebisen v. Clear Creek Indep. Sch. Dist., 217 S.W.3d 527 (Tex. App. 2007).

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Hebisen v. Clear Creek Indep. Sch. Dist., 217 S.W.3d 527 (Tex. App. 2007). · cites it 4× “Second, the master's report is returned as a "recommendation" in that, unless there is an appeal, the trial court may confirm, modify, correct, reject, reverse, or recommit the report as the court may deem proper and necessary in the particular circumstances of the case.”

Godwin v. Aldine Indep. Sch. Dist., 961 S.W.2d 219 (Tex. App. 1997). “Tex. Tax Code Ann. § 33.71 (Vernon 1992).”

Sierra Stage Coaches v. La Porte Schl. Dist., 832 S.W.2d 191 (Tex. App. 1992). “13 has since been amended and is now under Tex.Tax Code Ann. § 33.71 (Vernon Supp.1992).”

Kubovy v. Cypress-Fairbanks Indep. Sch. Dist., 972 S.W.2d 130 (Tex. App. 1998). “See Tex. Tax Code Ann. § 33.71 (a) (Vernon 1992).”

Charles Ronald Wade v. Harris Cnty., Harris Cnty. Dep't of Educ., Port of Houston Auth. of Harris Cnty., Harris Cnty. Flood Control Dist., Harris Cnty. Hosp. Dist., City of Houston, Houston Indep. Sch. Dist., & Houston Cmty. Coll. Sy (Tex. App. 2016). · cites it 2× “TEX. TAX CODE § 33.71 (West 2015). The parties have the right to appeal any final judgment recommended by the master to the district court.”

In Re Rosalind Johnson v. the State of Texas (Tex. App. 2024). “See Tex. Tax Code Ann. §33.71 ; §33.73. The recommendation was signed as a final judgment by the presiding judge of the 10th Judicial District Court of Galveston County at the time.”

TVMAX Holdings, Inc. & Broadband Ventures Six, L.L.C. v. Spring Indep. Sch. Dist. (Tex. App. 2015). “See TEX. TAX CODE ANN. § 33.71 (West 2015) (permitting trial court to refer delinquency proceedings to appointed tax master).”

in Re D & KW Fam., L.P. (Tex. App. 2012). “See TEX. TAX CODE ANN. § 33.71 (West 2008) (authorizing appointments of tax masters in tax delinquency suits).”

Austin Explosives Co., Inc. v. Eanes Indep. Sch. Dist., Acting in Its Own Behalf & in Behalf of the Travis Cnty. Educ. Dist., & Travis Cnty. Water Control & Improvement Dist. No. 10 (Tex. App. 1994). “Tex. Tax Code Ann. § 33.71 (a) (West 1992).”

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