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RULE §9.803Requirements for Appraisal Review Board Records

The record kept by each appraisal review board for each proceeding of the board shall contain the following items:

  (1) names of the board members present and the date of the proceeding;

  (2) the name of the chief appraiser if the chief appraiser appears at the proceeding or, if a chief appraiser's designee(s) appear(s) instead of the chief appraiser, the name(s) of such designee(s);

  (3) the names of all other persons appearing on behalf of the appraisal district;

  (4) the name and resident address of the protesting property owner or the name and address of the challenging taxing unit, as applicable;

  (5) the names of persons appearing at the proceeding on behalf of the board and any protesting or challenging party, a description of such persons' relationship to the party on whose behalf they appeared at the proceeding (e.g., "attorney for appraisal review board" or "agent for property owner"), and a copy of any legally required written authorization for such persons' appearance in a representative capacity (e.g., written designation of agent pursuant to Tax Code, §1.111);

  (6) a description of the property subject to the protest or challenge;

  (7) the notice of protest, challenge petition, or other document that gave rise to the proceeding and any written motions submitted to the board;

  (8) all affidavits signed by the appraisal review board members in accordance with Tax Code, §41.66(f)-(g);

  (9) an audio recording of testimony presented during the proceeding or, if no audio recording is made, a written summary of the testimony presented during the proceeding;

  (10) all documentary and physical evidence, including all affidavits, offered and/or submitted by the parties to the board for consideration at the proceeding;

  (11) the name and resident address of every witness and confirmation that each witness testified under oath;

  (12) a notation of any formal motions made and the rulings made thereon;

  (13) all written requests for subpoenas, copies of all subpoenas issued, all responses made in response to subpoenas issued, and records indicating compliance with the requirements of Tax Code, §41.61;

  (14) all records pertaining to service and enforcement pursuant to Tax Code, §41.62;

  (15) all records pertaining to compensation for subpoenaed witnesses and records indicating compliance with the requirements of Tax Code, §41.63;

  (16) the final, written orders of the board;

  (17) notations of the date of the final, written order(s) and the date each notice of issuance of order is placed in the mail; and

  (18) all notices pertaining to the protest or challenge received by the board pursuant to Tax Code, §42.06.

Source Note: The provisions of this §9.803 adopted to be effective February 3, 1998, 23 TexReg 798; amended to be effective May 16, 2010, 35 TexReg 3650

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