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(5)An owner or agent may withdraw a request for arbitration
only by written notice delivered to the appraisal district, the comptroller,
and the arbitrator, if one has been appointed. If the owner or agent
notifies the comptroller of the withdrawal of a request for arbitration
in writing 14 or more calendar days before the arbitration proceeding
is first scheduled, the comptroller shall refund to the owner or agent
the deposit, less the $50 retained by the comptroller for administrative
costs. If the owner or agent withdraws a request for arbitration less
than 14 calendar days before the arbitration proceeding is first scheduled,
the comptroller shall pay the fee, if any, charged by the arbitrator.
The fee will be paid from the owner's deposit and mailed to the address
shown on the arbitrator's registry application. If the arbitrator's
fee is less than the maximum allowable fee under Appendix 1, the comptroller
shall refund to the owner or agent any remaining deposit, less $50
retained by the comptroller for administrative costs. If the arbitrator's
fee is the maximum allowable fee under Appendix 1, the comptroller
shall retain $50 of the deposit for administrative costs and no refund
will be paid.
(6)If the comptroller denies a request for arbitration
as provided by subsection (b)(6) of this section, the comptroller
shall refund to the owner or agent the deposit, less the $50 retained
by the comptroller for administrative costs.
(7)A refund to an owner or agent or a payment to an
arbitrator is subject to the provisions of Government Code, §403.055.
The comptroller's form for request for binding arbitration will require
identification of the social security number or tax identification
number of the individual authorized to receive deposit refunds. For
an owner, the owner is required to provide the owner's social security
number, federal tax identification number, or Texas state tax identification
number. If an agent has been authorized by the owner to receive deposit
refunds, the agent is required to provide the agent's social security
number, federal tax identification number, or Texas state tax identification
number. Deposit refunds will not be processed without the required
identification. The comptroller shall not issue a warrant for payment
to a person who is indebted to the state or has a tax delinquency
owing to the state until the indebtedness or delinquency has been
fully satisfied.
(g)Pending Arbitrations. No party to an arbitration
including, but not limited to, a property owner, a property owner's
agent, an appraisal district, or an arbitrator, may seek the comptroller's
advice or direction on a matter relating to a pending arbitration
under Tax Code, Chapter 41A. An arbitration is pending from the date
a request for arbitration is filed and continues until delivery of
the arbitrator's final award pursuant to Tax Code, §41A.09. The
prohibition in this subsection shall not apply to administrative matters
assigned to the comptroller, such as processing of arbitration requests
and deposits.
(h)Forms Adopted by Reference. The Comptroller of
Public Accounts adopts by reference the Request for Binding Arbitration
form and the Arbitration Determination and Award form. Copies of these
forms can be obtained from the Comptroller of Public Accounts, Property
Tax Assistance Division, P.O. Box 13528, Austin, Texas 78711-3528.
(i)Arbitrations appealing ARB orders issued for the
2017 tax year and previous tax years shall be governed by the terms
of this section of this title. Arbitrations appealing ARB orders issued
for the 2018 tax year and subsequent tax years shall be governed by
the applicable provisions of §§9.4251 - 9.4266 of this title.
Requests for arbitration to appeal ARB orders issued for the 2017
tax year and each previous tax year may not be filed using the Texas
Comptroller Online Arbitration Center.
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 August 9, 2018
TRD-201803435 Victoria North
Chief Counsel, Fiscal and Agency Affairs Legal Services Division
Comptroller of Public Accounts
Effective date: August 29, 2018
Proposal publication date: May 25, 2018
For further information, please call: (512) 475-0387
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