Texas Register

TITLE 34 PUBLIC FINANCE
PART 1COMPTROLLER OF PUBLIC ACCOUNTS
CHAPTER 9PROPERTY TAX ADMINISTRATION
SUBCHAPTER KARBITRATION OF APPRAISAL REVIEW BOARD DETERMINATIONS
RULE §9.4254Appraisal District Responsibility for Request
ISSUE 11/10/2017
ACTION Proposed
Preamble Texas Admin Code Rule

(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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