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(a)Necessary Parties. Necessary parties to LBA under
Tax Code, §41A.015, include the property owner or the property
owner's agent, the chief appraiser, and the ARB. Necessary parties
to RBA under Tax Code, §41A.01, include the property owner or
the property owner's agent and the appraisal district.
(b)Requirements. An arbitrator who accepts an appointment
shall conduct each arbitration proceeding pursuant to the terms of
Tax Code, Chapter 41A, and this subchapter, and for a fee that is
not more than the applicable amount stated in Tax Code, §41A.015(p)(2)
or §41A.06(b)(4), as applicable.
(c)Arbitrator professionalism. The arbitrator shall
determine the level of formality or informality of arbitration proceedings;
however, the arbitrator must behave professionally while rendering
arbitration services. The arbitrator shall not engage in conduct that
creates a conflict of interest.
(d)Arbitration hearing types. Arbitrations may be
conducted in person or by telephone or video conference call. The
arbitrator may decide the manner of the arbitration hearing unless
the property owner or the property owner's agent selects a specific
format on the request for binding arbitration.
(e)In-person arbitration hearing requirements. Unless
all necessary parties agree otherwise, if the arbitration is conducted
in person, the arbitrator and all necessary parties shall appear in
person for the arbitration hearing. If the arbitration is in person,
the arbitration hearing must be held in the county where the subject
property is located, unless all necessary parties agree to another
location. The selected location must be in an office-like setting
generally open to the public or to the arbitrator. The arbitrator
is responsible for identifying and reserving the arbitration hearing
location and is responsible for any location costs incurred. Neither
the property owner, the appraisal district, nor the ARB, may be charged
an additional fee or requested to provide additional monies to participate
in an in-person arbitration.
(f)Arbitrator initiation of arbitration hearing. Promptly
upon acceptance of an appointment, the arbitrator shall contact all
necessary parties by telephone or email to notify the parties of the
arbitrator's appointment, propose one or more dates for the arbitration
hearing, and request alternate arbitration hearing dates from the
parties if the date(s) proposed is not acceptable. The arbitrator
should cooperate with all necessary parties in scheduling the arbitration
hearing.
(g)Notice of arbitration hearing. The arbitrator shall
set the arbitration hearing date and serve written notice of the arbitration
hearing under subsection (h) of this section as follows:
(1)where the arbitrator received written agreement
from all necessary parties on an arbitration hearing date, the arbitrator
shall serve the written notice of arbitration hearing to all necessary
parties in the method acceptable to each party; or
(2)where written agreement from all necessary parties
is not obtained after 14 calendar days of the arbitrator's initial
contact attempt under subsection (f) of this section, the arbitrator
shall set the arbitration hearing date, providing a minimum of 21
calendar days' notice before the arbitration hearing, and shall serve
the notice of arbitration hearing by:
(A)serving a copy of the notice to all necessary parties
by email, if available; and
(B)providing a paper copy of the notice to the property
owner through the U.S. Postal Service or a private third-party service
such as FedEx or United Parcel Service (UPS) as long as proof of delivery
is provided.
(h)Contents of arbitration hearing notice. The arbitrator
shall include the following information in the written notice of arbitration
hearing:
(1)the arbitration number;
(2)the date and time of the arbitration hearing;
(3)the physical address of the arbitration hearing
location if the arbitration hearing is in person, or instructions
concerning how to participate in the arbitration hearing if the hearing
is by telephone or video conference call;
(4)the date by which the parties must exchange evidence
before the arbitration hearing;
(5)the arbitrator's contact information, including
email address, phone number, and mailing address, as well as a fax
number, if available;
(6)a copy of the arbitrator's written procedures for
the arbitration hearing;
(7)the methods by which the parties are to communicate
and exchange materials, including email, U.S. first-class mail, or
overnight or personal delivery; and
(8)any other matter about which the arbitrator wishes
to advise the parties before the arbitration hearing.
(i)Continuance. The arbitrator may continue an arbitration
hearing:
(1)for reasonable cause; or
(2)if all necessary parties agree to the continuance.
(j)Failure to appear and waiver of defective notice.
The arbitrator may hear and determine the controversy on the evidence
produced at the arbitration hearing as long as notice was provided
pursuant to subsection (g) of this section. Appearance at the arbitration
hearing waives any defect in the notice.
(k)Evidence. Each party at the arbitration hearing
is entitled to be heard, present evidence material to the controversy,
and cross-examine witnesses. The arbitrator shall ask each witness
testifying to swear or affirm that the testimony they are about to
give shall be the truth, the whole truth, and nothing but the truth.
The arbitrator's decision is required to be based solely on the evidence
provided at the arbitration hearing.
(l)Availability of arbitration hearing procedures.
The arbitrator shall have a written copy of the arbitrator's hearing
procedures available at the arbitration hearing.
(m)Recording proceedings. The parties shall be allowed
to record audio of the proceedings. Video recordings require the consent
of the arbitrator.
(n)Confidentiality. The confidentiality provisions
of Tax Code, §22.27, concerning information provided to an appraisal
office, apply to confidential information provided to arbitrators.
The information may not be disclosed except as provided by law.
(o)Ex parte communications. The arbitrator shall not
initiate, permit, or consider an ex parte communication made to the
arbitrator by a party outside the presence of the other parties at
any time before the LBA or RBA award is issued, concerning specific
evidence, argument, facts, or the merits of the arbitration. Such
ex parte communications may be grounds for the removal of the arbitrator
from the comptroller's registry of arbitrators.
(p)Processing time. The arbitrator must complete an
arbitration proceeding in a timely manner and must make every effort
to complete the proceeding within 120 calendar days after the arbitrator's
acceptance of the appointment. Failure to timely complete arbitration
proceedings may constitute good cause for removal from the comptroller's
registry of arbitrators.
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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