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(a)The comptroller shall consider and determine each property owner's right to binding arbitration. After considering the request, the comptroller shall: (1)accept the request; (2)deny the request; or (3)disapprove the request and request additional information. (b)The comptroller is required to deny a request for binding arbitration if: (1)the request is not valid; (2)the request was not timely filed; (3)the request is signed by an agent and is unaccompanied by the written statement required by §9.4255(d) of this title (relating to Request for Binding Arbitration); (4)the request is not accompanied by a deposit check that meets all of the requirements of §9.4255(e) of this title; (5)the required taxes were not paid in the amount or manner required by Tax Code, §41A.10; (6)the requestor did not protest the property's appraised or market value of real property under Tax Code, §41.41(a)(1); (7)the property did not qualify for binding arbitration under Tax Code, §41A.01; or (8)an appeal of the appraisal review board's determination of the protest concerning the subject property is filed in district court. (c)If the comptroller disapproves a request and requests additional information, the requestor must furnish the information within 10 days after the comptroller's verbal or written request is made. On written request for an extension of time, the comptroller may extend the deadline for furnishing the information for up to 30 days. If the information requested by the comptroller is not provided by the applicable deadline, the request will be denied. (d)The comptroller will deliver written notice of the determination to the requestor and appraisal district, as required by Tax Code, §41A.07. (e)Any time before the hearing has been conducted, an owner whose request for binding arbitration has been accepted may withdraw from an arbitration by delivering to the comptroller, appraisal district, and the arbitrator written notice of the withdrawal. The comptroller will treat the owner's deposit in the manner required by §9.4263(h) and (i) of this title (relating to Payment of Arbitrators' Fees and Refund of Property Owners' Deposit). (f)An owner whose request for binding arbitration has been accepted may change the information provided on the Request for Binding Arbitration before the exchange of evidence as required by §9.4260 of this title (relating to Arbitration Proceedings) by making a written request to the comptroller. The written request must include the owner's certification that a copies of the request have been provided to the appraisal district and the arbitrator in a manner authorized by §9.4252(f) of this title (relating to General Provisions). (g)When the appraisal district has not certified that the Request for Binding Arbitration was timely received and the date on which the owner received the appraisal review board's notice of decision is in dispute, each party will be provided with a reasonable opportunity to submit evidence of delivery and the surrounding circumstances. The comptroller will determine whether to grant or deny the request, giving great weight to documented evidence. If the only documented evidence of delivery is the delivery service's statement that delivery was attempted on a certain date or dates, the comptroller will presume that the owner received the notice no later than 48 hours after the last date on which delivery was attempted. If the only documented evidence of delivery is notice from the delivery service that the notice was received, the Comptroller will presume that the service delivered the notice to the owner within 48 hours of the date on which the notice was received by the delivery service. (h)An owner may not extend the time to file the request for binding arbitration by avoiding delivery of the notice of determination. If the delivery service has attempted delivery and there is no evidence that an emergency prevented the owner accepting delivery, the comptroller will assume that the owner received or should have received the notice.
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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