Texas Tax Code 41.63 – Compensation for Subpoenaed Witness
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(a) An individual who is not a party to the proceeding and who complies with a subpoena issued as provided by this subchapter is entitled to:
(1) the reasonable costs of producing the documents;
(2) mileage of 15 cents a mile for going to and returning from the place of the proceeding; and
(3) a fee of $10 a day for each whole or partial day that the individual is necessarily present at the proceedings.
(b) The appraisal review board by rule may prescribe greater mileage or fee, but an increase is not effective unless uniformly applicable to all individuals who are entitled to mileage or fee as provided by Subsection (a) of this section.
Terms Used In Texas Tax Code 41.63
- Appraisal: A determination of property value.
- Rule: includes regulation. See Texas Government Code 311.005
- Subpoena: A command to a witness to appear and give testimony.
(c) Compensation authorized as provided by this section is paid by the appraisal office if the subpoena is issued on the motion of the appraisal review board or by the party requesting the subpoena.
(d) Compensation is not payable unless the amount claimed is approved by the appraisal review board that issued the subpoena.