(a) Upon receipt of a request for binding arbitration
through the online arbitration system or from the appraisal district
if using the paper-based system, the comptroller shall review the
request to determine whether to accept or reject the request. Before
rejecting a request, the comptroller shall notify the owner or agent
and the appraisal district of the defect in the request by regular
first-class mail, or by electronic mail, at the comptroller's discretion.
If notified by electronic mail, the notification is deemed delivered
on the date the comptroller transmits the electronic mail.
(b) If the owner or agent, as applicable, fails to
complete and sign the Request for Binding Arbitration (Form AP-219),
to provide an opinion of value on this form, to include with the request
a copy of the ARB order being appealed, in cases in which an agent
is initiating the request, fails to include a completed Form 50-791,
or fails to address any other defect that the comptroller determines
to be curable, the request for binding arbitration shall be rejected
unless the defect is cured, according to the comptroller, within fifteen
(15) calendar days of the comptroller's written notice of the defect,
as described in subsection (a) of this section. If the owner or agent
fails to cure the defect on or before the 15th day after the date
the comptroller delivers the notice, the comptroller shall reject
the request.
(c) Upon acceptance of a valid request for binding
arbitration, the comptroller shall notify the appraisal district and
the property owner or authorized individual, or the agent if one was
designated under §9.4253 of this title (relating to Agent Representation
in Arbitration), that the request for binding arbitration has been
accepted. The parties shall have 45 calendar days from the date on
the comptroller's letter or notice of such acceptance in which to
try to settle the case or otherwise determine that the request for
arbitration should be withdrawn before an arbitrator is appointed
to the case according to §9.4256 of this title (relating to Comptroller
Appointment of Arbitrators. If the property owner or agent promptly
notifies the comptroller's office in writing received before an arbitrator
accepts the case that the request for arbitration is withdrawn, the
withdrawal will be considered timely and the deposit will be refunded,
less the $50 administrative fee due the comptroller's office. If the
property owner or agent does not notify the comptroller's office in
writing before an arbitrator accepts the case that the request for
arbitration is withdrawn, the arbitrator shall be entitled to the
fee pursuant to §9.4264(g) of this title (relating to Payment
of Arbitrator Fee, Refund of Property Owners Deposit, and Correction
of Appraisal Roll). If the owner or agent is participating in the
online arbitration system, written notice of withdrawal is accepted
and effective only if entered into the system.
(d) Compliance with the provisions of this subchapter
is required whether the comptroller's office administers the binding
arbitration process through the traditional paper-based system or
through the online arbitration system.
(e) The comptroller's office requests that email addresses
be provided on various forms, including the Request for Binding Arbitration
(Form AP-219), the Appointment of Agent(s) for Binding Arbitration
(Form 50-791), and in connection with the use of the online arbitration
system. If email addresses are provided, it is considered a voluntary
disclosure and constitutes consent to the collection and disclosure
of the information for the purposes for which it was requested and
the email addresses may be subject to disclosure under the Texas Public
Information Act.
(f) All appraisal districts, arbitrators, and agents
are required to use the online system when the comptroller's office
makes it generally available for the administration of the binding
arbitration system and to communicate with property owners who elect
to use the online arbitration system. If a property owner does not
choose to use the online arbitration system, the appraisal district
and arbitrator are to communicate and deliver materials to the property
owner using first-class mail, electronic mail, or any other method
acceptable to the property owner, appraisal district, and arbitrator.
(g) To the extent issues or questions arise regarding
the proper use or access to the online arbitration system, including
the date by which it is made generally available, the comptroller's
office may provide written guidance on its website or within the online
arbitration system itself or through other available means.
(h) Arbitrations appealing ARB orders issued for the
2018 tax year and subsequent tax years shall be governed by the applicable
provisions of this subchapter. Arbitrations appealing ARB orders issued
for the 2017 tax year and previous tax years shall be governed by
the terms of §9.804 of this title.
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