Texas Register

RULE §9.4252General Provisions
ISSUE 01/01/2010
ACTION Proposed
Rule Withdrawn: 01/13/2010
Preamble Texas Admin Code Rule

(a)Each notice of issuance of the order and copy of the order determining the protest that is sent to an owner of property that qualifies under Tax Code, §41A.01 for binding arbitration shall include:

  (1)Notice of the Owner's Right To Binding Arbitration; and

  (2)Request for Binding Arbitration, a form adopted by reference in §9.4267 of this title (relating to Model Forms).

(b)The documents referred to in subsection (a) of this section, may not be included with the notice of issuance and order determining the protest if the property that is the subject of the protest does not qualify for binding arbitration under Tax Code, §41A.01.

(c)An owner of property that qualifies for binding arbitration under Tax Code, §41A.01 may appeal an appraisal review board order determining a protest filed pursuant to Tax Code, §41.41(a)(1), concerning the appraised or market value of real property, through binding arbitration. A person who leases qualified property may not request binding arbitration.

(d)A protest filed under a Tax Code provision other than Tax Code, §41.41(a)(1) is not a protest concerning the appraised value of real property. Examples of protests that do not concern the appraised or market value of real property include:

  (1)a protest of unequal appraisal;

  (2)a protest of failure to receive proper or timely notice;

  (3)a protest of the denial of an exemption application;

  (4)a protest concerning the denial of an application for special appraisal; and

  (5)the appraisal review board's determination of a motion to correct the appraisal roll brought under Tax Code, §25.25.

(e)Tax Code, §1.111 and §9.3044 of this title (relating to Appointment of Agents for Property Taxes) apply to a binding arbitration proceeding as set forth in this subchapter and Tax Code, Chapter 41A, except that the individuals who may be designated as an agent for binding arbitration proceedings are limited to:

  (1)an appraisal district employee;

  (2)an attorney licensed by the State of Texas;

  (3)a real estate broker or salesperson licensed under Occupations Code, Chapter 1101;

  (4)a property tax consultant registered under Occupations Code, Chapter 1152;

  (5)a real estate appraiser licensed or certified under Occupations Code, Chapter 1103; or

  (6)a certified public accountant certified under Occupations Code, Chapter 901.

(f)Unless otherwise specified, any party may deliver any document required by this subchapter by electronic mail, facsimile transmission, or by overnight, express, first class, registered, or certified mail, or other reliable means of transmission.

(g)An arbitrator may not represent to the public that the comptroller endorses the arbitrator's professional qualifications to conduct arbitration proceedings over those of any other arbitrator listed on the registry. An arbitrator may not use the comptroller's name, title, or the comptroller's state seal in advertising, correspondence, on a Web site, or for any other purpose, without the comptroller's prior written permission.

(h)Unless otherwise indicated, Tax Code, §1.07, (concerning delivery of notice), and §1.08, (concerning timeliness of action by mail), apply to this subchapter.

(i)The comptroller may promulgate guidelines for the administration of the arbitration program.

This agency hereby certifies that the proposal has been reviewed by legal counsel and found to be within the agency's legal authority to adopt.

Filed with the Office of the Secretary of State on December 17, 2009


Ashley Harden

General Counsel

Comptroller of Public Accounts

Earliest possible date of adoption: January 31, 2010

For further information, please call: (512) 475-0387

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