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(a)Government Code, Chapter 2251 applies to the comptroller's payment of arbitrator fees, if any, beginning on the date that the comptroller receives a copy of the arbitrator's determination. (b)Except as permitted by subsection (h) of this section, as soon as practicable after receiving the arbitrator's determination and award, the comptroller shall determine if the property value awarded by the arbitrator is nearer to the owner's opinion of the appraised or market value of the property as stated on the owner's request for arbitration or nearer to the value determined by the appraisal review board. (c)If the comptroller determines that the award is nearer to the property owner's opinion of value, the appraisal district shall pay the arbitrator's fee. The appraisal district is required by Tax Code, §41A.09 to pay the arbitrator's fee. (d)An award that determines an appraised or market value at an amount that is exactly one-half of the difference in value will be considered by the comptroller to be nearer to the appraisal district's opinion of value. (e)If Tax Code, §41A.09 requires refunding the deposit to the owner, the comptroller will refund the deposit amount, less the percentage of the amount that is retained for administrative costs, to the person designated in the owner's arbitration request to receive any refund. (f)If the award is not nearer to the owner's opinion of value, the comptroller shall pay the arbitrator's fee from the deposit in the owner's account. If the arbitrator's fee is less than 90 percent of the property owner's deposit, the comptroller shall refund to the person designated in the owner's arbitration request to receive refunds the amount, if any, remaining after the comptroller retains a percentage of the deposit for administrative cost. (g)An arbitrator receives no payment when a pending arbitration is dismissed. If an arbitrator dismisses a pending arbitration, the comptroller shall refund the deposit, less the percentage retained by the comptroller for administrative costs, to the person designated in the owner's arbitration request to receive refunds. The comptroller is not liable for payments that may be owed for arbitration services rendered before dismissal. Any claim for payment for arbitration services rendered before the dismissal must be addressed to the owner or agent. (h)If the owner or agent withdraws a request for arbitration in writing: (1)20 or more days before the arbitration proceeding is first scheduled, the comptroller shall refund to the owner or agent the deposit, less the percentage retained by the comptroller for administrative costs; or (2)fewer than 20 days before the date on which the arbitration proceeding is first scheduled, the comptroller shall make payments as provided by subsection (f) of this section. (i)If the comptroller denies a request for arbitration, the comptroller shall refund the deposit, less the percentage retained by the comptroller for administrative costs, to the person designated in the owner's arbitration request to receive any refunds. (j)A refund to an owner or a payment to an arbitrator is subject to the provisions of Government Code, §403.055. The comptroller may not issue a warrant for payment to a person who is indebted to the state or owes delinquent state taxes until the person provides documentation showing that the indebtedness or delinquency has been paid in full.
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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