(a) Upon receipt of a request for binding arbitration
through the online arbitration system or from the appraisal district
if using the paper-based system, the comptroller shall review the
request to determine whether to accept the request, deny each request
that fails to meet the requirements of §9.4252(f) of this title
(relating to Request for Arbitration), or request additional information
from the appraisal district or owner or agent. The comptroller shall
notify the owner or agent and the appraisal district of the determination
to accept or deny the request using the online arbitration system,
by regular first-class mail, or by electronic mail, at the comptroller's
discretion.
(b) If the owner or agent, as applicable, fails either
to sign the Request for Binding Arbitration (Form AP-219), or to provide
an opinion of value on this form, the request for binding arbitration
shall be denied unless the defect is cured by signing the form or
providing the value opinion in writing within ten (10) calendar days
of the comptroller's written or verbal notice of the failure. If the
online arbitration system is used, the filer will be unable to complete
the online request for binding arbitration if he or she fails to provide
an opinion of value or to click on the "accept" or similar button
in response to a statement, certification, or attestation to demonstrate
the user agrees the responsive action is the legal equivalent of the
filer's hand-made signature. If an owner submits the Request for Binding
Arbitration (Form AP-219) using the traditional paper-based system,
and fails to include with the request a copy of the ARB order being
appealed, the request will be denied unless the defect is cured by
providing a copy of the ARB order within ten (10) calendar days of
the comptroller's written or verbal notice of the failure.
(c) Upon acceptance of a valid request for binding
arbitration, the comptroller shall notify the appraisal district and
the property owner or authorized individual, or the agent if one was
designated under §9.4253 of this title (relating to Agent Representation
in Arbitration), that the request for binding arbitration has been
accepted. The parties shall have 45 calendar days from the date on
the comptroller’s letter or notice of such acceptance in which
to try to settle the case or otherwise determine that the request
for arbitration should be withdrawn. If the property owner or agent
promptly notifies the comptroller's office in writing received before
the expiration of this 45 calendar-day period that the request for
arbitration is withdrawn, no arbitrator will be assigned to the case
and the deposit will be refunded, less the $50 administrative fee
due the comptroller's office. If the property owner or agent does
not notify the comptroller's office in writing received before the
expiration of this 45 calendar-day period that the request for arbitration
is withdrawn, the comptroller shall select and appoint an arbitrator
to the case pursuant to §9.4256 of this title (relating to Comptroller
Appointment of Arbitrators) and the arbitrator shall be entitled to
the fee pursuant to §9.4264(g) of this title (relating to Payment
of Arbitrator Fee, Refund of Property Owners Deposit, and Correction
of Appraisal Roll). If the owner or agent is participating in the
online arbitration system, written notice of withdrawal is accepted
and effective only if entered into the system.
(d) Compliance with the provisions of this subchapter
is required whether the comptroller's office administers the binding
arbitration process through the traditional paper-based system or
through the online arbitration system.
(e) For purposes of this subchapter, whenever the comptroller
requires a document to be signed or a signature to be provided, a
hand-made signature (also known as a wet ink or manual signature),
created when a person physically marks a paper document and includes
a copy or an electronic image of the original signed physical document
(such as a PDF), is required. A hand-made signature may not be required
if the online arbitration system provides an "accept" or similar button
which may be clicked in response to a statement, certification or
attestation, to demonstrate the user agrees the responsive action
is the legal equivalent of the user's hand-made signature.
(f) The comptroller's office requests that email addresses
be provided on various forms, including the Request for Binding Arbitration
(Form AP-219), the Appointment of Agent(s) for Binding Arbitration
(Form 50-791), and in connection with the use of the online arbitration
system. If email addresses are provided, it is considered a voluntary
disclosure and constitutes consent to the collection and disclosure
of the information for the purposes for which it was requested and
the email addresses may be subject to disclosure under the Texas Public
Information Act.
(g) All appraisal districts, arbitrators, and agents
are required to use the online system when the comptroller's office
makes it generally available for the administration of the binding
arbitration system and to communicate with property owners who elect
to use the online arbitration system. If a property owner does not
choose to use the online arbitration system, the appraisal district
and arbitrator are to communicate and deliver materials to the property
owner using first-class mail, electronic mail, or any other method
acceptable to the property owner, appraisal district, and arbitrator.
(h) To the extent issues or questions arise regarding
the proper use or access to the online arbitration system, including
the date by which it is made generally available, the comptroller's
office may provide written guidance on its website or within the online
arbitration system itself or through other available means.
(i) Arbitrations appealing ARB orders issued for the
2018 tax year and subsequent tax years shall be governed by the applicable
provisions of this subchapter. Arbitrations appealing ARB orders issued
for the 2017 tax year and previous tax years shall be governed by
the terms of §9.804 of this title.
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