Texas Register

TITLE 34 PUBLIC FINANCE
PART 1COMPTROLLER OF PUBLIC ACCOUNTS
CHAPTER 9PROPERTY TAX ADMINISTRATION
SUBCHAPTER KARBITRATION OF APPRAISAL REVIEW BOARD DETERMINATIONS
RULE §9.4251Definitions
ISSUE 05/25/2018
ACTION Final/Adopted
Preamble Texas Admin Code Rule

The following phrases, words, and terms, when used in this subchapter shall have the following meanings, unless the context clearly indicates otherwise.

  (1)Agent--An individual, authorized pursuant to Tax Code, §41A.08(b), and in accordance with §9.4253 of this title (relating to Agent Representation in Arbitration), to represent a party in binding arbitration.

  (2)Appraisal district--A political subdivision established in each county responsible for appraising property in the county for ad valorem tax purposes for each taxing unit that imposes such taxes on property in the county.

  (3)Appraisal review board (ARB)--The board established in a county's appraisal district pursuant to Tax Code, §6.41, that issues the order that is the subject of the owner's request for binding arbitration.

  (4)Appraised value--The value of property determined under the appraisal methods and procedures of Tax Code, Chapter 23.

  (5)Arbitration--A method to appeal an eligible appraisal review board order a property owner may choose that is governed by Tax Code, Chapter 41A, and this subchapter. The terms "arbitration" and "binding arbitration" and "arbitration proceeding" are synonymous and include the term arbitration "hearing," the specific event at which evidence is presented to an arbitrator.

  (6)Authorized individual--A human being with the legal authority to act on behalf of the property owner and includes employees of a property owner or one who holds a valid power of attorney. References to the property owner include the authorized individual. An individual appointed as an agent for binding arbitration pursuant to §9.4253 of this title is not included in this definition.

  (7)Comptroller or comptroller's office--The Comptroller of Public Accounts of the State of Texas, the state agency responsible for the administration of the binding arbitration system, including the adoption of rules governing the operation of the system pursuant to Tax Code, Chapter 41A.

  (8)Individual--A single human being.

  (9)Market value--The price at which a property would transfer for cash or its equivalent under prevailing market conditions if:

    (A)exposed for sale in the open market with a reasonable time for the seller to find a purchaser;

    (B)both the seller and the purchaser know of all the uses and purposes to which the property is adapted and for which it is capable of being used and of the enforceable restrictions on its use; and

    (C)both the seller and purchaser seek to maximize their gains and neither is in a position to take advantage of the exigencies of the other.

  (10)Online arbitration system--A method that is computer based and partially automated, providing access to the public through the internet, which the comptroller's office may implement as the Texas Comptroller Online Arbitration Center, to administer the binding arbitration system consistent with this subchapter that is in addition to, or an alternative to, the paper-based method. The terms and conditions of this subchapter apply with equal force to both methods of administration.

  (11)Order--A written determination an appraisal review board issues pursuant to Tax Code, §41.47, regarding an owner's protest filed pursuant to Tax Code, §41.41(a)(1), for appraised or market value, or pursuant to Tax Code, §41.41(a)(2), for unequal appraisal, regarding a residence homestead or other property of $5 million or less.

  (12)Owner or property owner--A person having legal title to property who has the right to appeal an eligible ARB order through binding arbitration under Tax Code, Chapter 41A. It does not include lessees who have the right to protest property valuations before county appraisal review boards.

  (13)Parties--The property owner, authorized individual, or agent are deemed the filing party or filer and the appraisal district is deemed the responding party and references to the parties are to both the filing party and the responding party as a unit.

  (14)Person--Includes an individual, corporation, organization, business trust, estate, trust, partnership, association, and any other legal entity.

The agency certifies that legal counsel has reviewed the adoption and found it to be a valid exercise of the agency's legal authority.

Filed with the Office of the Secretary of State on May 9, 2018

TRD-201802083

Victoria North

Chief Counsel, Fiscal and Agency Affairs Legal Services Division

Comptroller of Public Accounts

Effective date: May 29, 2018

Proposal publication date: November 10, 2017

For further information, please call: (512) 475-0387



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