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(a)Amount of arbitrator fee. The arbitrator fee for
RBA shall not exceed the applicable amount specified in Tax Code, §41A.06(b)(4).
(b)Processing of arbitrator fees. Payment of arbitrator
fees shall be processed in accordance with §9.4209 of this title
and as follows:
(1)If the arbitrator determines that the appraised
or market value, as applicable, of the property that is the subject
of the appeal is nearer to the property owner's opinion of value as
stated in the request for RBA than the value reflected in the ARB
order, the comptroller shall refund the property owner's arbitration
deposit. In this case, the appraisal district, on receipt of a copy
of the RBA award, shall pay the arbitrator fee.
(2)If the arbitrator determines that the appraised
or market value, as applicable, of the property that is the subject
of the appeal is not nearer to the property owner's opinion of value
as stated in the request for RBA than the value reflected in the ARB
order, the comptroller shall pay the arbitrator fee out of the property
owner's deposit.
(3)If the arbitrator determines that the appraised
or market value, as applicable, of the property that is the subject
of the appeal is exactly one-half of the difference in value between
the property owner's opinion of value of the property as stated in
the request for RBA and the ARB order, the comptroller shall process
payment of the arbitrator fee and arbitration deposit pursuant to
paragraph (2) of this subsection.
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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