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(a)Electronic filing.
(1)This subsection applies to requests for binding
arbitration filed on or after the later of January 1, 2024, or the
first day the comptroller makes the online arbitration system available
for the administration of the binding arbitration program. Requests
for binding arbitration filed before the later of January 1, 2024,
or the first day the comptroller makes the online arbitration system
available, must use paper-based filing under subsection (b) of this
section.
(2)Arbitrators, appraisal districts, ARBs, agents,
and property owners who are working with an agent are required to
register with the online arbitration system and use the online arbitration
system to complete required forms referenced in this subchapter, pay
required arbitration deposits online, and receive notifications by
email under this subchapter.
(3)A property owner who does not appoint an agent
may:
(A)register with the online arbitration system and
use the online arbitration system to complete required forms referenced
in this subchapter, pay required arbitration deposits online, and
receive notifications by email under this subchapter; or
(B)use the paper-based filing method described in
subsection (b) of this section.
(4)Use of an email address or other information to
access the online arbitration system is a voluntary disclosure constituting
consent to the collection and disclosure of the information for the
purposes for which it was requested. This information may be subject
to disclosure under the Texas Public Information Act.
(b)Paper-based filing. The following parties must
mail the applicable request form pursuant to the instructions provided
on the form and include a check or money order for the required arbitration
deposit payable to the comptroller:
(1)a property owner or property owner's agent, if
the request for binding arbitration is filed before the later of January
1, 2024, or the first day the comptroller makes the online arbitration
system available; and
(2)a property owner who does not appoint an agent
and who chooses not to use the online arbitration system.
(c)Deposit payments. A request for binding arbitration
is not officially submitted until the required deposit is paid. If
the request is filed using electronic filing under subsection (a)
of this section, the deposit must be paid through the online arbitration
system. If the request is filed using paper-based filing under subsection
(b) of this section, the deposit must be paid by including a check
or money order with the request for binding arbitration form.
(d)Requirements for refund recipient.
(1)Except as provided in paragraphs (2) and (3) of
this subsection, the property owner shall designate the refund recipient
on the request for binding arbitration.
(2)If the property owner appoints an agent under §9.4205
of this title, the agent may designate the refund recipient on the
request for binding arbitration by designating the refund recipient
that the property owner designated in the appointment of agent for
binding arbitration form.
(3)The refund recipient's name, mailing address, phone
number, and one of the following Internal Revenue Service identification
numbers for the refund recipient, must be provided on the request
for binding arbitration:
(A)Social Security Number (SSN);
(B)Individual Taxpayer Identification Number (ITIN)
issued by the Internal Revenue Service to individuals not eligible
to obtain an SSN; or
(C)Federal Employer Identification Number (FEIN).
(4)To protect the confidentiality of the refund recipient's
identification number, the comptroller shall assign a Texas Identification
Number (TIN) to serve as the payee account number on any warrants
issued by the comptroller.
The agency certifies that legal counsel has reviewed
the proposal and found it to be within the state agency's legal authority
to adopt.
Filed with the Office
of the Secretary of State on December 21, 2023
TRD-202304939 Victoria North
General Counsel, Fiscal and Agency Affairs Legal Services
Comptroller of Public Accounts
Earliest possible date of adoption: February 4, 2024
For further information, please call: (512) 475-2220
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