| (a) Each appraisal review board shall establish by rule the procedures for hearings that the board conducts. Such rules shall contain as a minimum the requirements set forth in subsections (b)-(g) of this section. (b) The following requirements shall be met by appraisal review boards in the conduct of hearings and proceedings, and the record kept by the board shall contain the following items: (1) names of the board members present and the date of the hearing or proceeding; (2) the name and resident address of the protesting property owner and that owner's agent, if any, or challenging taxing unit; (3) a description of the property subject to the protest or challenge; (4) a summary of the nature of the protest or challenge; (5) an affidavit signed by each appraisal review board member stating that the member has not communicated with another
person concerning: (A) the evidence, argument, facts, merits, or any other matters related to an owner's protest, except during the hearing on the protest; or (B) a property that is the subject of the protest, except during a hearing on another protest or other proceeding before the board at which the property is compared to other property or used in a sample of properties. (6) a summary of the testimony relevant to the issues before the board; (7) any documentary or physical evidence admitted for consideration by the board or the reference number of the evidence, if applicable; (8) the names and resident address of every witness and the fact that the witness testified under oath; (9) a notation of any formal motions made and the ruling thereon; (10) the final order of the board or a reference to the written order number; and
(11) the date of any final order and the date the notice is placed in the mail. (c) The chief appraiser or his authorized designee shall be present at all proceedings to represent the appraisal district. If hearing panels are used pursuant to the Tax Code, §41.45(d), then a formal rule should be adopted by the board for that purpose. The rule shall provide for a due process appeal of any contested matter to the board as a whole. (d) Should a property owner or taxing unit file a protest or challenge petition after the deadline provided by statute, then good cause for late filing shall be considered only by formal motion. (e) The board shall deliver by certified mail a notice of the issuance of any final order along with a copy of the order to the property owner or the taxing unit as applicable. Copies of the notice and order shall be furnished to the office of the chief appraiser. A notice of the issuance of a
final order determining a protest shall contain the name and address of the chief appraiser and the following statement in uppercase bold lettering: "The appraisal review board has made a final decision on your protest. A copy of the order determining the protest is enclosed with this notice. You have the right to appeal this order to the District Court. If you want to appeal, you should consult an attorney immediately. You must file a petition with the district court within 45 days of the date you receive this notice. If you do appeal and your case is pending, except as provided under Tax Code, §42.08(d), you must pay the lesser of the amount of taxes not in dispute or the amount of taxes due on the property under the order from which the appeal is taken, to each taxing unit before taxes for the year become delinquent." (f) After filing an oath of inability to pay the taxes at issue, a party may be excused from the requirement to prepayment of tax as a
prerequisite to appeal if the court, after notice and hearing, finds that such payment would constitute an unreasonable restraint on the party's right of access to the courts. The reviewing court may set terms and conditions on any grant of relief as may be reasonably required by the circumstances. (g) A permanent file shall be maintained when an order of the appraisal review board is appealed to district court. This file shall contain: (1) the notice of appeal with the filing date noted thereon; (2) copies of notices required by the Tax Code, §42.06(c); and (3) chief appraiser entries on the appraisal record, as provided for in the Tax Code, §42.06(d).
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