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.
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