Texas Codes

Tex. Tax Code § 33.74 (2026)

Appeal Of Recommendation Of Final Judgment To The Referring Court Or On Request Of The Referring Court

✓ current as of May 2026
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Sec. 33.74. APPEAL OF RECOMMENDATION OF FINAL JUDGMENT TO THE REFERRING COURT OR ON REQUEST OF THE REFERRING COURT. (a) Any party is entitled to a hearing by the judge of the referring court, if within 10 days, computed in the manner provided by Rule 4 of the Texas Rules of Civil Procedure, after the master gives the notice required by Section 33.72(c), an appeal of the master's report is filed with the referring court. The first day of the appeal time to the referring court begins on the day after the date on which the master gives the notice.

(b) The notice required by Section 33.72(c) may be given in open court or may be given by first class mail. If the notice is given by first class mail the notice is considered to have been given on the third day after the date of the mailing.

(c) All appeals to the referring court shall be in writing specifying the findings and conclusions of the master that are objected to and the appeal shall be limited to those findings and conclusions.

(d) On appeal to the referring court, the parties may present witnesses as in a hearing de novo only on the issues raised in the appeal.

(e) Notice of any appeal to the referring court shall be given to opposing counsel under Rule 72 of the Texas Rules of Civil Procedure.

(f) If an appeal to the referring court is filed by a party, any other party may file an appeal to the referring court not later than the seventh day after the date the initial appeal was filed.

(g) The referring court, after notice to the parties, shall hold a hearing on all appeals not later than the 45th day after the date on which the initial appeal was filed with the referring court.

(h) Before a hearing before a master, the parties may waive the right of appeal to the referring court in writing or on the record.

(i) The failure to appeal to the referring court, by waiver or otherwise, a master's report that is approved by the referring court does not deprive any party of the right to appeal to or request other relief from a court of appeals or the supreme court. The date of the signing of an order or judgment by the referring court is the controlling date for the purposes of appeal to or request for other relief from a court of appeals or the supreme court.

Added by Acts 1991, 72nd Leg., ch. 525, Sec. 1, eff. Sept. 1, 1991.

Notes of Decisions
Cited in 15 cases (1 in the last 5 years), 1995–2023 · leading case: Hebisen v. Clear Creek Indep. Sch. Dist., 217 S.W.3d 527 (Tex. App. 2007).
Hebisen v. Clear Creek Indep. Sch. Dist., 217 S.W.3d 527 (Tex. App. 2007). · cites it 12× “See TEX. TAX CODE § 33.74 (Vernon 2001). In some instances, no party may appeal from the master's report.”
Godwin v. Aldine Indep. Sch. Dist., 961 S.W.2d 219 (Tex. App. 1997). · cites it 4× “Tex. Tax Code Ann. § 33.74 (a) (Vernon 1992).”
City of Houston v. Alief I.S.D., 117 S.W.3d 913 (Tex. App. 2003). · cites it 4× “Tex. Tax Code Ann. § 33.74 (a) (Vernon 2001).”
Loera v. Interstate Inv. Corp., 93 S.W.3d 224 (Tex. App. 2002). “See Tex Tax Code Ann. § 33.74(1) (Vernon 2002) (“The failure to appeal to the referring court, by waiver or otherwise, a master's report that is approved by the referring court does not deprive any party of the right to appeal to or request other relief from a court of appeals…”
In Re Off. of Attorney Gen. of Texas, 264 S.W.3d 800 (Tex. App. 2008). “] 1997, writ denied) (interpreting Texas Tax Code section 33.74(g), which required referring court to hold hearing on appeal from master-in-chancery’s ruling within 45 days, not to be jurisdictional); Ex parte Brown, 875 S.”
Nipper-Berthram Trust v. Aldine Indep. Sch. Dist., 76 S.W.3d 788 (Tex. App. 2002). “See Tex. Tax Code § 33.74. The trial court conducted a de novo hearing and signed an “Order Disbursing Excess Proceeds From the Registry of the Court” on February 2, 2001 (the “Disbursement Order”), awarding the funds to the taxing authorities.”
City of Houston v. Riner, 896 S.W.2d 317 (Tex. App. 1995). “Pursuant to the Tex. Tax Code ANN. § 33.74 (Vernon 1992), the City appealed to *319 the district court for a de novo review of the tax master’s determination.”
Kubovy v. Cypress-Fairbanks Indep. Sch. Dist., 972 S.W.2d 130 (Tex. App. 1998). “Neither the order denying the motion for new trial nor the July 2 report state the reason for denying the motion for new trial. 2 . The failure to appeal to the referring court a master’s report that is approved by the referring court does not deprive any parly of the right to…”
in the Interest of J.A.C., a Child, 362 S.W.3d 756 (Tex. App. 2011). “] 1997, writ denied) (interpreting Texas Tax Code section 33.74(g), which requires referring court to hold hearing on appeal from master’s ruling within forty-five days after appeal is filed); and Ex parte Brown, 875 S.”
Old Farms Owners Ass'n v. Houston Indep. Sch. Dist., 277 S.W.3d 420 (Tex. 2009). “See Tex. Tax Code § 33.74 (providing for appeal of tax master’s findings to trial court).”
In Re Jac, 362 S.W.3d 756 (Tex. App. 2011). “] 1997, writ denied) (interpreting Texas Tax Code section 33.74(g), which requires referring court to hold hearing on appeal from master's ruling within forty-five days after appeal is filed); and Ex parte Brown, 875 S.”
in the Interest of A.L.M.-f., A.M., J.A.-f., N.A.-f., & E.A.-f., Child. (Tex. 2019). “455(c) (requiring the State Office of Administrative Hearings to make a preliminary determination on probable cause in a de novo hearing within eleven days following the nursing board’s determination that probable cause exists to temporarily suspend or restrict a nurse’s…”
— Tex. Tax Code § 33.74(1) — 1 case
Loera v. Interstate Inv. Corp., 93 S.W.3d 224 (Tex. App. 2002). “See Tex Tax Code Ann. § 33.74(1) (Vernon 2002) (“The failure to appeal to the referring court, by waiver or otherwise, a master's report that is approved by the referring court does not deprive any party of the right to appeal to or request other relief from a court of appeals…”
— Tex. Tax Code § 33.74(a) — 1 case
in the Interest of A.L.M.-f., A.M., J.A.-f., N.A.-f., & E.A.-f., Child. (Tex. 2019). “455(c) (requiring the State Office of Administrative Hearings to make a preliminary determination on probable cause in a de novo hearing within eleven days following the nursing board’s determination that probable cause exists to temporarily suspend or restrict a nurse’s…”
— Tex. Tax Code § 33.74(c) — 1 case
Hebisen v. Clear Creek Indep. Sch. Dist., 217 S.W.3d 527 (Tex. App. 2007). “See TEX. TAX CODE § 33.74 (Vernon 2001). In some instances, no party may appeal from the master's report.”
— Tex. Tax Code § 33.74(g) — 3 cases
In Re Off. of Attorney Gen. of Texas, 264 S.W.3d 800 (Tex. App. 2008). “] 1997, writ denied) (interpreting Texas Tax Code section 33.74(g), which required referring court to hold hearing on appeal from master-in-chancery’s ruling within 45 days, not to be jurisdictional); Ex parte Brown, 875 S.”
in the Interest of J.A.C., a Child, 362 S.W.3d 756 (Tex. App. 2011). “] 1997, writ denied) (interpreting Texas Tax Code section 33.74(g), which requires referring court to hold hearing on appeal from master’s ruling within forty-five days after appeal is filed); and Ex parte Brown, 875 S.”
In Re Jac, 362 S.W.3d 756 (Tex. App. 2011). “] 1997, writ denied) (interpreting Texas Tax Code section 33.74(g), which requires referring court to hold hearing on appeal from master's ruling within forty-five days after appeal is filed); and Ex parte Brown, 875 S.”
— Tex. Tax Code § 33.74(i) — 1 case
Hebisen v. Clear Creek Indep. Sch. Dist., 217 S.W.3d 527 (Tex. App. 2007). “See TEX. TAX CODE § 33.74 (Vernon 2001). In some instances, no party may appeal from the master's report.”
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