<<Prev Rule

Texas Administrative Code

Next Rule>>
RULE §9.4202Definitions

The following phrases, words, and terms, when used in this subchapter shall have the following meanings, unless the context clearly indicates otherwise.

  (1) Agent--An individual, authorized under Tax Code, §41A.08(b) or §41A.015(h), and §9.4205 of this title, as applicable, to represent a party in arbitration.

  (2) Appraisal district--A political subdivision established in each county responsible for appraising property in the county for ad valorem tax purposes for each taxing unit that imposes such taxes on property in the county.

  (3) Appraisal review board (ARB)--The board established in a county's appraisal district pursuant to Tax Code, §6.41, authorized to hear and resolve disputes between property owners and the appraisal district.

  (4) Appraised value--The value of property determined under the appraisal methods and requirements of Tax Code, Chapter 23.

  (5) Arbitration--A form of conflict resolution in which all parties agree that an arbitrator will consider the evidence and render a binding decision. This term includes the two types of arbitration governed by this subchapter: regular binding arbitration and limited binding arbitration. The terms "arbitration," "binding arbitration," and "arbitration proceeding" are synonymous as used in this subchapter and include the term "arbitration hearing," the specific event at which evidence is presented to an arbitrator.

  (6) ARB order--An ARB's written decision issued under Tax Code, §41.47.

  (7) Authorized individual--An individual with the legal authority to act on behalf of the property owner, a legal guardian, or one who holds a valid power of attorney. Where the property owner is a business entity, this term includes the designated employee of that entity. This term does not include an individual appointed as an agent for binding arbitration under §9.4205 of this title or under Tax Code, §1.111.

  (8) Chief Appraiser--The chief administrator of the appraisal district.

  (9) Comptroller--The Texas Comptroller of Public Accounts and employees and designees of the comptroller.

  (10) Division director--The director of the Property Tax Assistance Division of the Texas Comptroller of Public Accounts or the division director's designee.

  (11) Individual--A single human being.

  (12) Limited Binding Arbitration (LBA)--A process that allows a property owner through binding arbitration to request that an arbitrator compel the ARB or the chief appraiser to take certain procedural actions under Tax Code, §41A.015.

  (13) LBA award--A final decision rendered by an arbitrator resolving the matter submitted for their consideration in an LBA case.

  (14) Market value--Has the meaning assigned by Tax Code, §1.04(7).

  (15) Online arbitration system--A web-based software application designed to electronically administer the binding arbitration program consistent with this subchapter.

  (16) Party--The property owner, property owner's agent, ARB, or appraisal district.

  (17) Property owner--The authorized individual or a person having legal title to property. The term does not include lessees who have the right to protest property valuations before ARBs.

  (18) Regular Binding Arbitration (RBA)--A process under Tax Code, §41A.01, that allows a property owner to contest an ARB order determining a protest through binding arbitration.

  (19) RBA award--A final decision rendered by an arbitrator resolving the matter submitted for their consideration in an RBA case.

Source Note: The provisions of this §9.4202 adopted to be effective April 16, 2024, 49 TexReg 4302

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