(a) Property owners may represent themselves or, at
their own cost, may be represented in binding arbitration by the following
agents, each of whom is required to hold a current and active license,
certification, or registration:
(1) an attorney who is licensed in Texas;
(2) a person who is licensed as a real estate broker
or sales agent under Occupations Code, Chapter 1101;
(3) a person who is licensed or certified as a real
estate appraiser under Occupations Code, Chapter 1103;
(4) a property tax consultant registered under Occupations
Code, Chapter 1152; or
(5) an individual who is licensed as a certified public
accountant under Occupations Code, Chapter 901.
(b) An owner may authorize a specific individual, qualified
under subsection (a) of this section, to act as an agent on his or
her behalf in binding arbitration under Tax Code, Chapter 41A. The
terms and conditions of subsections (c)-(i) of this section apply
to agents qualified under subsection (a) of this section and to the
manner in which these agents are appointed for binding arbitration.
(c) For a valid appointment of an arbitration agent
to represent an owner in binding arbitration, the owner or authorized
individual is required to complete and sign the comptroller-prescribed
Appointment of Agent(s) for Binding Arbitration (Form 50-791). No
other agent appointment or authorization form or document is acceptable.
No signature other than the property owner's or an authorized individual's
on Form 50-791 is valid, and the signature must be a hand-made signature
(also known as a wet ink or manual signature), created when a person
physically marks a paper document on a specific date. Neither an individual
being designated as the property owner's agent under this section
nor an agent appointed under Tax Code, §1.111, may sign the Appointment
of Agent(s) for Binding Arbitration (Form 50-791) on behalf of the
property owner. Submission of only the original, a paper copy, or
an electronic image of the original physical document (such as a PDF)
shall be accepted as a valid Appointment of Agent(s) for Binding Arbitration.
(d) The owner must specify on Form 50-791 the actions
the agent is authorized to take on his or her behalf with respect
to the binding arbitration. Authorized actions are the following:
(1) sign and file or initiate the request for binding
arbitration to start the appeal;
(2) receive and send communications regarding the arbitration
proceeding;
(3) negotiate with the appraisal district to try to
settle the case before the arbitration hearing;
(4) execute a settlement agreement with the appraisal
district to resolve the protest without an arbitration hearing;
(5) withdraw a request for binding arbitration; and
(6) appear and represent the property owner at the
binding arbitration hearing.
(e) If the property owner does not wish to authorize
the agent to undertake any one or more of the specific actions identified
in subsection (d) of this section, the owner shall strike through
the action(s) on Form 50-791 that the agent is not authorized to take.
(f) The owner must identify on Form 50-791 a specific
individual to act as agent and provide the agent's license or certificate
number and type that qualifies under subsection (a) of this section.
The owner also may identify a second, specific, qualified individual
to act as an alternate agent in the event the first individual identified
as the agent is not available. An alternate agent shall not be recognized
as authorized to act unless and until the alternate agent provides
written notice to the appraisal district and to the appointed arbitrator
that the first agent is not available. A company or business entity
does not qualify as an agent. If an owner authorizes an agent to receive
deposit refunds, the agent authorization form must include the agent's
Social Security Number (SSN), Texas Identification Number (TIN) issued
by the comptroller's office, Federal Employer Identification Number
(FEIN) for sole proprietorships only, or Individual Taxpayer Identification
Number (ITIN) issued by the Internal Revenue Service to individuals
not eligible to obtain an SSN, in order for any deposit refund to
be processed. Only the individual(s) designated in the Appointment
of Agent(s) for Binding Arbitration (Form 50-791) may undertake representation
of the property owner in the arbitration for which the form was submitted.
No other individual, including a licensed attorney, may act on the
property owner's behalf in that proceeding unless and until another
subsequently executed Form 50-791 is completed that meets the requirements
of this section.
(g) In completing Form 50-791, the property owner's
name, current mailing address, phone number and email address (if
available) are to be provided. If an authorized individual is completing
and signing the form on behalf of the property owner, such as under
a power of attorney or as an employee of a business, this individual's
name and contact information must be provided as well as the basis
for his or her authority. Contact information for neither the representative
being designated nor an agent designated under Tax Code, §1.111,
is permitted to be provided as either the property owner's or the
authorized individual's contact information. If a concern arises regarding
the authority of the agent to represent the property owner in a particular
arbitration, the arbitrator shall contact the owner or authorized
individual directly to resolve the matter.
(h) Once the property owner or authorized individual
manually signs the Appointment of Agent(s) for Binding Arbitration
(Form 50-791), it is valid for three years, expiring on the third
anniversary of the date of its execution. Prior to expiration, the
appointment may be revoked in writing. The property owner or authorized
individual may revoke the Form 50-791 agent appointment at any time
by delivery of written notice to the agent, and alternate agent if
one was designated, to the address provided in the appointment form
or the agent's last known address. A copy of the revocation notice
is to be provided to the appraisal district and to the arbitrator
appointed to the case.
(i) In undertaking representation of the property owner
pursuant to Tax Code, §41A.08(b), including filing a Request
for Binding Arbitration (Form AP-219), all agents certify that:
(1) he or she is acting as a fiduciary on behalf of
the property owner in the specific arbitration proceeding for which
the request was filed and agrees to undertake those duties specified
in subsection (d) of this section the owner authorizes;
(2) a copy of the specific ARB order being appealed
was provided to the property owner before the request for binding
arbitration was filed; and
(3) the property owner knowingly authorized the agent's
filing of the request for binding arbitration and his or her representation
of the property owner in the arbitration regarding the specific ARB
order being appealed.
(j) In order for an agent other than an appraisal district
employee to represent an appraisal district, the chief appraiser must
sign a written statement authorizing the agent to represent the district
in the arbitration proceeding and provide a copy of this authorization
to the property owner and the arbitrator at or before the time of
the arbitration hearing.
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