(a) Property owners may represent themselves or, at
their own cost, may be represented in binding arbitration by the following
agents, each of whom is required to hold a current and active license,
certification, or registration:
(1) an attorney who is licensed in Texas;
(2) a person who is licensed as a real estate broker
or sales agent under Occupations Code, Chapter 1101;
(3) a person who is licensed or certified as a real
estate appraiser under Occupations Code, Chapter 1103;
(4) a property tax consultant registered under Occupations
Code, Chapter 1152; or
(5) an individual who is licensed as a certified public
accountant under Occupations Code, Chapter 901.
(b) An owner may authorize a specific individual, qualified
under subsection (a) of this section, to act as an agent on his or
her behalf in binding arbitration under Tax Code, Chapter 41A. The
terms and conditions of subsections (c)-(h) of this section apply
to agents qualified under subsection (a) of this section and to the
manner in which these agents are appointed for binding arbitration.
(c) For a valid appointment of an arbitration agent
to represent an owner in binding arbitration, the owner or authorized
individual is required to complete and sign the comptroller-prescribed
Appointment of Agent(s) for Binding Arbitration (Form 50-791). No
other agent appointment or authorization form or document is acceptable.
No signature other than the property owner's or an authorized individual's
on Form 50-791 is valid. Neither an individual being designated as
the property owner's agent under this section nor an agent appointed
under Tax Code, §1.111, may sign the Appointment of Agent(s)
for Binding Arbitration (Form 50-791) on behalf of the property owner.
Submission of only the original, a paper copy, or an electronic image
of the original physical document (such as a PDF) shall be accepted
as a valid Appointment of Agent(s) for Binding Arbitration.
(d) Authorized actions the agent may take on a property
owner's behalf with respect to the binding arbitration are as follows:
(1) sign and file or initiate the request for binding
arbitration to start the appeal;
(2) receive and send communications regarding the arbitration
proceeding;
(3) negotiate with the appraisal district to try to
settle the case before the arbitration hearing;
(4) execute a settlement agreement with the appraisal
district to resolve the protest without an arbitration hearing;
(5) withdraw a request for binding arbitration; and
(6) appear and represent the property owner at the
binding arbitration hearing.
(e) The owner must identify on Form 50-791 a specific
individual to act as agent and provide the agent's license or certificate
number and type that qualifies under subsection (a) of this section.
The owner also may identify a second, specific, qualified individual
to act as an alternate agent. Unless the alternate agent is with the
same organization as the first individual identified as an agent,
an alternate agent shall not be recognized as authorized to act unless
and until the alternate agent provides written notice to the appraisal
district and to the appointed arbitrator that the first agent is not
available. A company or business entity does not qualify as an agent.
If an owner authorizes an agent to receive deposit refunds, the agent
authorization form must include the agent's Social Security Number
(SSN), Texas Identification Number (TIN) issued by the comptroller's
office, Federal Employer Identification Number (FEIN) for sole proprietorships
only, or Individual Taxpayer Identification Number (ITIN) issued by
the Internal Revenue Service to individuals not eligible to obtain
an SSN, in order for any deposit refund to be processed. Only the
individual(s) designated in the Appointment of Agent(s) for Binding
Arbitration (Form 50-791) may undertake representation of the property
owner in the arbitration for which the form was submitted. No other
individual, including a licensed attorney, may act on the property
owner's behalf in that proceeding unless and until another subsequently
executed Form 50-791 is completed that meets the requirements of this
section.
(f) In completing Form 50-791, the property owner's
name, current mailing address, phone number and email address (if
available) are to be provided. If the property owner is not an individual,
an authorized individual shall complete and sign the form on behalf
of the property owner. This individual's name and contact information
must be provided on the form, as well as the basis for his or her
authority. The authorized individual may be asked to show their authority
to sign on behalf of the property owner or legal entity. Contact information
for neither the representative being designated nor an agent designated
under Tax Code, §1.111, is permitted to be provided as either
the property owner's or the authorized individual's contact information.
If a concern arises regarding the authority of the agent to represent
the property owner in a particular arbitration, the arbitrator, if
one was assigned, shall contact the owner or authorized individual
directly to resolve the matter.
(g) Once the property owner or authorized individual
signs the Appointment of Agent(s) for Binding Arbitration (Form 50-791),
it is valid for three years, expiring on the third anniversary of
the date of its execution. Prior to expiration, the appointment may
be revoked in writing. The property owner or authorized individual
may revoke the Form 50-791 agent appointment at any time by delivery
of written notice to the agent, and alternate agent if one was designated,
to the address provided in the appointment form or the agent's last
known address. A copy of the revocation notice is to be provided to
the appraisal district and to the arbitrator appointed to the case.
(h) In undertaking representation of the property owner
pursuant to Tax Code, §41A.08(b), including filing a Request
for Binding Arbitration (Form AP-219), all agents certify that:
(1) he or she is acting as a fiduciary on behalf of
the property owner in the specific arbitration proceeding for which
the request was filed and agrees to undertake those duties specified
in subsection (d) of this section the owner authorizes;
(2) a copy of the specific ARB order being appealed
was provided to the property owner before the request for binding
arbitration was filed; and
(3) the property owner knowingly authorized the agent's
filing of the request for binding arbitration and his or her representation
of the property owner in the arbitration regarding the specific ARB
order being appealed.
(i) In order for an agent other than an appraisal district
employee to represent an appraisal district, the chief appraiser must
sign a written statement authorizing the agent to represent the district
in the arbitration proceeding and provide a copy of this authorization
to the property owner and the arbitrator at or before the time of
the arbitration hearing.
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