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(a)Appraisal district responsibilities.
(1)If a request for RBA is filed before the later
of January 1, 2024, or the first day the comptroller makes the online
arbitration system available, within 10 calendar days of receipt of
each request for binding arbitration under Tax Code, §41A, the
appraisal district shall:
(A)assign a unique arbitration number to each request
for RBA;
(B)complete and sign that portion of the request for
RBA form applicable to the appraisal district, based on examination
of the documentation submitted;
(C)deliver each request for RBA form, the accompanying
deposit, the ARB order (as well as the appointment of agent for binding
arbitration form, if provided), and supporting documentation for any
items not checked in the appraisal district portion of the request
for RBA form, if applicable, to the comptroller's office by certified
first-class mail, and simultaneously deliver a copy of the submission
to the property owner or property owner's agent, as appropriate, by
regular first-class mail or email; and
(D)provide promptly any additional information the
comptroller's office requests to process the request for binding arbitration
submission.
(2)If a request for RBA or LBA is filed on or after
the later of January 1, 2024, or the first day the comptroller makes
the online system available, within 10 calendar days of receipt of
each request for binding arbitration under Tax Code, §41A, the
appraisal district shall, using the online arbitration system:
(A)review each request for binding arbitration;
(B)verify property account details;
(C)assign an appraisal district representative for
the arbitration hearing;
(D)enter the contact information for an ARB representative
for LBA cases;
(E)indicate any potential defects, including any discrepancies
or jurisdictional issues, that affect the deposit amount or the eligibility
of a property to be included on the request for binding arbitration;
and
(F)upload supporting documentation for any potential
defects, including any discrepancies or jurisdictional issues, identified
in the review process.
(b)Comptroller's request for additional information.
The appraisal district shall provide to the comptroller any additional
information the comptroller requests to process the request for binding
arbitration within 15 calendar days of the comptroller's request.
(c)Notification if new ARB hearing is mandated. Where
an LBA award mandates a new ARB hearing associated with a pending
request for RBA, the appraisal district shall promptly notify 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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