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TITLE 34PUBLIC FINANCE
PART 1COMPTROLLER OF PUBLIC ACCOUNTS
CHAPTER 9PROPERTY TAX ADMINISTRATION
SUBCHAPTER KARBITRATION OF APPRAISAL REVIEW BOARD DETERMINATIONS
RULE §9.4264Payment of Arbitrator Fee, Refund of Property Owner Deposit, and Correction of Appraisal Roll

(a) Each deposit submitted with a request for arbitration shall be assigned a unique reference number associated with the specific arbitration and deposited into the comptroller's arbitration fund account.

(b) The payment of arbitrators' fees and arbitration deposit refunds shall be processed, after the comptroller retains $50 for administrative costs, in the following manner:

  (1) If the arbitrator determines that the appraised or market value, as applicable, of the property that is the subject of the appeal is nearer to the property owner's opinion of value of the property as stated in the request for binding arbitration than the value reflected in the ARB order, the comptroller shall refund the property owner's arbitration deposit. In this case, the appraisal district, on receipt of a copy of the award, shall pay the arbitrator's fee.

  (2) If the arbitrator determines that the appraised or market value, as applicable, of the property that is the subject of the appeal is not nearer to the property owner's opinion of value of the property as stated in the request for binding arbitration than the value reflected in the ARB order, the comptroller shall pay the arbitrator's fee out of the owner's arbitration deposit.

  (3) If the arbitrator determines that the appraised or market value, as applicable, of the property that is the subject of the appeal is exactly one-half of the difference in value between the property owner's opinion of value of the property as stated in the request for binding arbitration and the ARB order, the comptroller shall process payment of the arbitrator's fee and arbitration deposit pursuant to paragraph (2) of this subsection.

(c) The chief appraiser shall correct the appraised or market value, as applicable, of the property as shown on the appraisal roll to reflect the arbitrator's determination if the conditions of either subsection (b)(1) or (3) of this section are met. The chief appraiser shall correct the appraised or market value, as applicable, of the property as shown on the appraisal roll to reflect the arbitrator's determination if the conditions of subsection (b)(2) of this section are met and if the value, as determined by the arbitrator, is less than the value reflected on the ARB order.

(d) Unless the appraisal district is to pay the arbitrator's fee pursuant to subsection (b)(1) of this section, the arbitrator's fee will be paid to him or her from the owner's deposit and mailed to the address shown on the arbitrator's registry application. If the arbitrator's fee is less than the maximum allowable fee under §9.4260(d) of this title (relating to Arbitrator Duties), the comptroller shall refund to the owner or agent any remaining deposit, less $50 retained by the comptroller for administrative costs. If the arbitrator's fee is the maximum allowable fee under §9.4260(d) of this title, the comptroller shall retain $50 of the deposit for administrative costs and no refund will be paid.

(e) If the comptroller denies a request for arbitration as provided by §9.4255(a) of this title (relating to Comptroller Processing of Request), the comptroller shall refund to the owner or agent the deposit, less the $50 retained by the comptroller for administrative costs.

(f) If an arbitrator dismisses a pending arbitration pursuant to §9.4261(m)(2) through (m)(6) of this title (relating to Provision of Arbitration Services), the arbitrator's fee shall be paid out of the deposit. If the arbitration is dismissed under §9.4261(m)(1) of this title for delinquent taxes, the comptroller shall refund to the owner or agent the deposit, less the $50 retained by the comptroller for administrative costs.

(g) An owner or agent may withdraw a request for arbitration using the online arbitration system or by written notice delivered to the appraisal district, the comptroller, and the arbitrator, if one has been appointed. If the owner or agent notifies the comptroller of the withdrawal of a request for arbitration in writing received before the expiration of the 45 calendar-day settlement period pursuant to §9.4255(c) of this title, the comptroller shall refund to the owner or agent the deposit, less the $50 retained by the comptroller for administrative costs. If the owner or agent does not notify the comptroller of the withdrawal of a request for arbitration in writing received before the expiration of the 45 calendar-day settlement period pursuant to §9.4255(c) of this title, the comptroller shall pay out of the deposit the fee, if any, charged by the arbitrator.

(h) A refund to an owner or agent or a payment to an arbitrator is subject to the provisions of Government Code, §403.055. Deposit refunds will not be processed without the required identification as provided under §9.4252(b) of this title (relating to Request for Arbitration) and §9.4253(f) of this title (relating to Agent Representation in Arbitration). The comptroller shall not issue a warrant for payment to a person who is indebted to the state or has a tax delinquency owing to the state until the indebtedness or delinquency has been fully satisfied.


Source Note: The provisions of this §9.4264 adopted to be effective May 29, 2018, 43 TexReg 3459

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