(a)Except as provided by subsection (b) of this section,
within ten (10) calendar days of receipt of each request for binding
arbitration, the appraisal district shall complete the following tasks:
(1)review each request for binding arbitration to
determine if each of the requirements of §9.4252(f) of this title
(relating to Request for Arbitration) have been met;
(2)assign a unique arbitration number to each request;
(3)attach a copy of the ARB order that forms the basis
of the request if the property owner has not provided it, and in the
case of an appeal relating to two or more contiguous tracts of land
pursuant to Tax Code, §41A.03(a-1), a copy of the ARB order for
each tract;
(4)complete and sign that portion of the comptroller's
Request for Binding Arbitration form applicable to the appraisal district
to certify, based on the examination of the documentation submitted,
which of the requirements of §9.4252(f) of this title have been
met for a valid request for binding arbitration; and
(5)forward, pursuant to subsection (e) of this section,
each Request for Binding Arbitration form, the accompanying deposit,
and the ARB order (as well as the appointment of agent form 50-791,
if provided), to the comptroller's office, except those requests which
shall be rejected under subsection (c) of this section for failure
to provide the required deposit in the correct amount.
(b)If an appraisal district processed 500 or more
requests for binding arbitration forms during the previous calendar
year, the appraisal district shall complete the tasks identified in
subsection (a) of this section within ten (10) business days of receipt
of each request for binding arbitration.
(c)The appraisal district shall reject each request
for binding arbitration that does not have the required deposit in
the correct amount. In such event, the appraisal district shall return
the request with a notification of the rejection to the owner or agent
by regular first-class mail unless another form of delivery was requested
in writing.
(d)The appraisal district shall provide promptly any
additional information the comptroller's office requests to process
the request for binding arbitration submission.
(e)The appraisal district shall deliver the materials
identified in subsection (a)(5) of this section to the comptroller
by hand delivery or by certified first-class mail, and must simultaneously
deliver a copy of the submission to the owner or agent, as appropriate,
by regular first-class mail.
The agency certifies that legal counsel has reviewed
the proposal and found it to be
within the state agency's legal authority
to adopt.
Filed with the Office
of the Secretary of State on October 24, 2017
TRD-201704291 Lita Gonzalez
General Counsel
Comptroller of Public Accounts
Earliest possible date of adoption: December 10, 2017
For further information, please call: (512) 475-0387
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