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TITLE 34PUBLIC FINANCE
PART 1COMPTROLLER OF PUBLIC ACCOUNTS
CHAPTER 9PROPERTY TAX ADMINISTRATION
SUBCHAPTER KARBITRATION OF APPRAISAL REVIEW BOARD DETERMINATIONS
RULE §9.4263Arbitration Determination and Award

(a) The arbitrator shall determine the appraised or market value of the property that is the subject of the arbitration.

(b) If the arbitrator makes a determination of the appraised value of property that qualifies for special appraisal under Tax Code, Chapter 23, Subchapter B, C, D, E, or H, the statutory provisions regarding special appraisal and the comptroller's rules, including the comptroller's special appraisal manuals, must be followed in making the appraised value determination.

(c) If the arbitrator makes a determination of the value of a residence homestead that has an appraised value that is less than its market value due to the appraised value limitation required by Tax Code, §23.23, the appraised value may not be changed unless:

  (1) the arbitrator determines that the formula for calculating the appraised value of the property under Tax Code, §23.23, was incorrectly applied and the change correctly applies the formula;

  (2) the calculation of the appraised value of the property reflected in the ARB order includes an amount attributable to new improvements and the change reflects the arbitrator's determination of the value contributed by the new improvements; or

  (3) the arbitrator determines that the market value of the property is less than the appraised value indicated on the ARB order and the change reduces the appraised value to the market value determined by the arbitrator.

(d) Within twenty (20) calendar days of the conclusion of the arbitration hearing, the arbitrator shall render and issue his or her decision by completing and signing the comptroller-prescribed Arbitration and Determination Award (Form 50-704) or through the online arbitration system if generally available. The arbitrator shall deliver a copy of the Arbitration and Determination Award electronically, by facsimile transmission, by regular first-class mail, or through the online arbitration system if generally available, to the owner or agent, the comptroller, and the appraisal district.

(e) An arbitration award is final and may not be appealed except as permitted under Civil Practice and Remedies Code, §171.088, and may be enforced in the manner provided by Civil Practice and Remedies Code, Chapter 171, Subchapter D.


Source Note: The provisions of this §9.4263 adopted to be effective May 29, 2018, 43 TexReg 3459

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