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(a)Reasons for dismissal. For requests for RBA filed
under Tax Code, §41A.01, the arbitrator shall dismiss with prejudice
a pending request for RBA 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)the ARB order(s) appealed did not determine a protest
filed pursuant to Tax Code, §41.41(a)(1), concerning the appraised
or market value, or Tax Code, §41.41(a)(2), concerning unequal
appraisal of the property;
(3)the appraised or market value of the property as
determined in the ARB order was either more than $5 million or the
property did not qualify as the property owner's residence homestead
under Tax Code, §11.13;
(4)the request for RBA was filed after the deadline
established in Tax Code, §41A.03, which requires submission by
not later than the 60th calendar day after the date the property owner
or the property owner's agent receives the ARB order determining the
protest;
(5)the property owner or the property owner's agent
filed an appeal with the district court under Tax Code, Chapter 42,
concerning the value of the same property in the same tax year that
is at issue in the pending RBA;
(6)the property owner or the property owner's agent
and appraisal district have executed a written agreement resolving
the matter;
(7)the request for RBA was filed by an agent without
proper authority as described by Tax Code, §41A.08; or
(8)an LBA award rescinded the ARB order(s) under Tax
Code, §41A.015(j)(2)(B).
(b)Contiguous tracts. When an RBA proceeding is brought
pursuant to Tax Code, §41A.03(a-1), involving two or more contiguous
tracts of land, the arbitrator shall dismiss from the proceeding any
tract of land for which subsection (a) of this section applies. If,
after dismissal, two or more tracts are not contiguous, the property
owner may select the single or contiguous tracts that will be arbitrated.
Otherwise, the arbitrator will determine the single or contiguous
tracts that contain the property with the highest appraised or market
value.
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-202304941 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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