Texas Register

TITLE 34 PUBLIC FINANCE
PART 1COMPTROLLER OF PUBLIC ACCOUNTS
CHAPTER 9PROPERTY TAX ADMINISTRATION
SUBCHAPTER KARBITRATION OF APPRAISAL REVIEW BOARD DETERMINATIONS
DIVISION 1GENERAL RULES
RULE §9.4206Appraisal District Responsibility for Processing Request
ISSUE 01/05/2024
ACTION Proposed
Preamble No Rule Available

(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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