| (a) Actions reviewable in LBA. A property owner who
has filed a notice of protest under Tax Code, Chapter 41, may file
a request for LBA to compel the ARB or the chief appraiser to take
certain actions under Tax Code, §41A.015(a).
(b) Waiver of right to seek LBA. A property owner waives
their right to seek LBA under Tax Code, §41A.015, if:
(1) under Tax Code, §41A.015(a)(5), there was
no request that the ARB hearing be postponed, or the property owner
or the property owner's agent was offered a postponement and chose
to proceed with the ARB protest; or
(2) under Tax Code, §41A.015(a)(7), there was
an offer to postpone the ARB hearing upon the objected-to evidence
being provided and the property owner or the property owner's agent
chose to proceed with the ARB protest.
(c) Requirements for processing. A request for LBA
that meets the following terms and conditions will be processed by
the comptroller:
(1) The request was submitted in accordance with Tax
Code, §41A.015, §9.4204 of this title, and this section.
(2) The request includes a deposit that meets the requirements
of §9.4204 and §9.4221 of this title.
(d) Multiple alleged violations or properties. LBA
requests are confined to a single tax year and a single property owner.
The property owner may file for multiple alleged procedural violations
for a single property or for multiple properties owned by a single
property owner. If the request involves multiple alleged procedural
violations or multiple properties, each individual allegation and
property must separately meet the requirements of this section, except
that a single deposit is required.
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