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(a)A valid request for binding arbitration and full deposit shall be filed with the appraisal district in the time and manner required by Tax Code, §41A.03 and this subchapter. (b)The certified mail receipt for the appraisal review board order determining protest is conclusive proof of the date on which the property owner received the order determining protest. (c)To be valid, a request for binding arbitration must: (1)be on form AP-219 provided by the appraisal office and adopted by the comptroller; (2)contain all of the information, documentation, and signatures required by the form; (3)be accompanied by a deposit that complies with subsections (e) and (f) of this section; and (4)be filed with the appraisal district by hand delivery or certified first-class mail. (d)A request for binding arbitration that is signed by an agent for the owner is invalid and will be rejected by the comptroller unless the request is accompanied by a written statement, signed by the owner, that includes each of the following elements: (1)a designation of an individual who is eligible to be an agent under §9.4252 of this title (relating to General Provisions), to request binding arbitration on the owner's behalf, and represent the owner in arbitration proceeding; (2)the name of the agent's licensing board; and (3)the license or certificate number issued to the agent by the agent's licensing board. (e)Each request for binding arbitration must be accompanied by one deposit check in an amount required by Tax Code, §41A.03(a)(2), and in no other amount. The check must be made payable to the Comptroller of Public Accounts and the payment of the check must be guaranteed by a bank. Examples of acceptable checks or money orders include a cashier's check or teller's check, as the terms are defined by Business and Commerce Code, §3.104(g) and (h). (f)The comptroller will not accept a request that is accompanied by a deposit check that does not meet the requirements of this section. If multiple requests are simultaneously filed, each request must be accompanied by a separate deposit check in the exact amount required by Tax Code, §41A.03(a)(2). A request for binding arbitration is invalid and will be rejected if it is accompanied by a check: (1)for an amount that is higher or lower than the required amount; or (2)a personal check, cash, or form of payment other than that described in this section. (g)The appraisal district shall reject and return to the applicant a request for binding arbitration that is not accompanied by a deposit check that meets the requirements of subsection (e) of this section. (h)The appraisal district shall complete each accepted request by: (1)assigning the request a unique arbitration number, determined in the manner required by the comptroller; and (2)completing the portion that is marked for appraisal district completion. (i)Within 10 days after the date the appraisal district received an acceptable request, the appraisal district shall submit the following to the comptroller and deliver a copy to the property owner: (1)the completed request; (2)the deposit; (3)a copy of the appraisal review board's order determining the protest that is the subject of the request; and (4)the certification required by this section. (j)The appraisal district shall certify the appraisal district's receipt of the request. The certification shall state that: (1)the request was filed timely or untimely, as applicable; (2)the request was made on the form prescribed by this section; (3)the request was accompanied by a deposit check that complies with Tax Code, §41A.03(a)(2) and this section. (k)If the owner filed the request: (1)48 or more hours before the filing deadline, the appraisal district shall immediately determine if it is required by subsection (f) of this section to reject the request. If the appraisal district is required to reject the request, the appraisal district shall inform the property owner, by telephone, electronic mail, or facsimile transmission, that the request is rejected and state the reason for the rejection, and return the request only if the owner does not cure the defect before the filing deadline; or (2)fewer than 48 hours before the deadline to file a request, the appraisal district shall determine within 10 days after the request is received if it is required, by subsection (f) of this section to reject the request and return a rejected request with a brief written statement of the reason for rejection. (l)The appraisal district may not send the comptroller the arbitration evidence or a copy of the appraisal review board record or appraisal review board evidence, unless requested by the comptroller.
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
TRD-200905922 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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