Texas Register

TITLE 34 PUBLIC FINANCE
PART 1COMPTROLLER OF PUBLIC ACCOUNTS
CHAPTER 9PROPERTY TAX ADMINISTRATION
SUBCHAPTER KARBITRATION OF APPRAISAL REVIEW BOARD DETERMINATIONS
RULE §9.4255Comptroller Processing of Request, Online Arbitration System, and 45 Calendar-Day Settlement Period
ISSUE 05/25/2018
ACTION Final/Adopted
Preamble Texas Admin Code Rule

(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.

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



Next Page Previous Page

Link to Texas Secretary of State Home Page | link to Texas Register home page | link to Texas Administrative Code home page | link to Open Meetings home page