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(a)Reasons for dismissal. The arbitrator shall dismiss
a pending request for LBA with prejudice, for lack of jurisdiction,
if:
(1)except as allowed by Tax Code, §41A.10, taxes
on the property subject to the appeal are delinquent because, for
any prior year, all property taxes due have not been paid or because,
for the year at issue, the undisputed tax amount was not paid before
the delinquency date set by the applicable section of Tax Code, Chapter
31;
(2)no notice of protest under Tax Code, Chapter 41,
was filed prior to the request for LBA being filed under Tax Code, §41A.015(a);
(3)the requestor seeks to compel the ARB or chief
appraiser to take an action that is not authorized by Tax Code, §41A.015(a);
(4)the requestor failed to timely provide written
notice to the chair of the ARB, the chief appraiser, and the taxpayer
liaison officer for the applicable appraisal district by certified
mail, return receipt requested, of the procedural requirement(s) with
which the property owner alleges the ARB or chief appraiser was required
to comply under Tax Code, §41A.015(b)(1);
(5)the requestor failed to timely file the request
for LBA under Tax Code, §41A.015(d), which requires filing it
no earlier than the 11th day and no later than the 30th day after
the date the property owner delivered the notice required by Tax Code, §41A.015(b)(1);
(6)the chief appraiser or ARB chair delivered a written
statement to the property owner on or before the 10th day after the
notice described by Tax Code, §41A.015(b)(1), was delivered confirming
that the ARB or chief appraiser would comply with the requirement
or cure a failure to comply with the requirement;
(7)a lawsuit was filed in district court regarding
the same issues, for the same properties, and for the same tax year
for which the request was filed;
(8)the property owner or the property owner's agent
and the appraisal district have executed a written agreement resolving
the matter; or
(9)the request for LBA was filed by an agent who
does not have proper authority to act as an agent for the property
owner under Tax Code, §41A.08 and §9.4205 of this title.
(b)An arbitrator shall dismiss any individual properties
for which subsection (a) of this section applies and the case will
move forward with only the remaining properties.
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-202304940 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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