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(a)The arbitrator shall develop clearly written, direct and understandable arbitration procedures. The arbitrator shall deliver a copy of the procedures to both parties before the earlier of: (1)14 days after receiving the Arbitration Determination and Awards form from the comptroller; or (2)the setting of the time, date, and place of the hearing. (b)The arbitrator's procedures may contain any reasonable provisions that comply with Tax Code, Chapter 41A and this subchapter, and that the arbitrator believes create a arbitration process that is fair to both parties. At minimum, an arbitrator's procedures shall include provisions concerning each of the following matters: (1)how and when the arbitrator may be contacted; (2)requests for a telephone hearing, hearing on written submissions, or other alternative means of holding the hearing or a statement that the arbitrator does not conduct hearings using alternative means; (3)requests for postponement or continuance; (4)how the owner provides notice of withdrawal from the arbitration; (5)the conduct of the arbitration hearing; (6)any other matter that this subchapter or Tax Code, Chapter 41A requires the arbitrator to include in the procedures, including the exchange of evidence as required by subsection (c) of this section; (7)evidence that taxes for the subject property are delinquent; and (8)referring the parties to the rules in this subchapter. (c)The arbitrator's procedures for the exchange of evidence and conduct of the hearing are required to meet or exceed the minimum requirements of this section. The procedures shall: (1)require copies of all evidence to be offered at the hearing; (2)require the parties to exchange a list of witnesses and a brief summary of their expected testimony; (3)require the parties to exchange evidence, exhibit lists and information concerning witnesses described in paragraph (2) of this subsection, by deadlines set by the arbitrator, taking into account the requirements of paragraph (4) of this subsection; (4)require the initial exchange of evidence to occur no fewer than 7 business days before the arbitration hearing and the exchange of evidence that rebuts the initial evidence to occur no fewer than 3 business days before the hearing is scheduled to begin; (5)provide for extending the deadlines in paragraph (4) of this subsection, if the parties are unable to comply with the deadlines due to a declared natural disaster; (6)require the parties to deliver evidence and rebuttal evidence by a commonly available delivery method that provides the sender with documented proof of the delivery date, such as by certified mail return receipt requested, or express or overnight mail service; (7)require a sender who delivers evidence by hand delivery to obtain from the person accepting delivery a signed statement acknowledging the date on which the evidence or rebuttal evidence was delivered; and (8)require the parties to provide proof of the date of delivery if either party claims that the evidence or rebuttal evidence was not delivered in a timely manner. (d)If the arbitrator's procedures set deadlines that require the exchange of evidence and rebuttal evidence before the deadlines for those actions that are set by subsection (c)(4) of this section, evidence and rebuttal evidence that is not exchanged or provided in compliance with the arbitrator's procedures is inadmissible. If the arbitrator's procedures do not set deadlines that require the exchange of evidence and rebuttal evidence before the deadlines for those actions that are set by subsection (c)(3) of this section, evidence and rebuttal evidence that is not exchanged in compliance with the minimum deadlines set out in subsection (c)(3) of this section is inadmissible. The arbitrator may amend the deadlines for the exchange of evidence providing that both parties are notified in writing in a manner authorized by §9.4252(f) of this title (relating to General Provisions) and the amendment does not conflict with subsection (c)(3) of this section.
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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