[(a)Each appraisal review board shall establish by rule the procedures for hearings that the board conducts. Such rules shall contain as a minimum the requirements set forth in subsections (b)-(g) of this section.] [(b)]The [following requirements shall be met by appraisal review boards in the conduct of hearings and proceedings, and the] record kept by each appraisal review [the] board for each proceeding of the board shall contain the following items: (1)names of the board members present and the date of the [hearing or] proceeding; (2)the name of the chief appraiser if the chief appraiser appears at the proceeding or, if a chief appraiser's designee(s) appear(s) instead of the chief appraiser, the name(s) of such designee(s); (3)the names of all other persons appearing on behalf of the appraisal district; (4)[(2)] the name and resident address of the protesting property owner [and that owner's agent, if any,] or the name and address of the challenging taxing unit, as applicable; (5)the names of persons appearing at the proceeding on behalf of the board and any protesting or challenging party, a description of such persons' relationship to the party on whose behalf they appeared at the proceeding (e.g., "attorney for appraisal review board" or "agent for property owner"), and a copy of any legally required written authorization for such persons' appearance in a representative capacity (e.g., written designation of agent pursuant to Tax Code, §1.111); (6)[(3)] a description of the property subject to the protest or challenge; (7)the notice of protest, challenge petition, or other document that gave rise to the proceeding and any written motions submitted to the board; [(4)a summary of the nature of the protest or challenge;] [(5)an affidavit signed by each appraisal review board member stating that the member has not communicated with another person concerning:] [(A)the evidence, argument, facts, merits, or any other matters related to an owner's protest, except during the hearing on the protest; or] [(B)a property that is the subject of the protest, except during a hearing on another protest or other proceeding before the board at which the property is compared to other property or used in a sample of properties.] (8)all affidavits signed by the appraisal review board members in accordance with Tax Code, §41.66(f)-(g); (9)[(6)] an audio recording of testimony presented during the proceeding or, if no audio recording is made, a written summary of the testimony presented during the proceeding [relevant to the issues before the board]; (10)[(7)] all [any] documentary and [or] physical evidence, including all affidavits, offered and/or submitted by the parties to the board [admitted] for consideration at the proceeding [by the board or the reference number of the evidence, if applicable]; (11)[(8)] the name [ names] and resident address of every witness and confirmation that each [the fact that the] witness testified under oath; (12)[(9)] a notation of any formal motions made and the rulings made [ruling] thereon; (13)all written requests for subpoenas, copies of all subpoenas issued, all responses made in response to subpoenas issued, and records indicating compliance with the requirements of Tax Code, §41.61; (14)all records pertaining to service and enforcement pursuant to Tax Code, §41.62; (15)all records pertaining to compensation for subpoenaed witnesses and records indicating compliance with the requirements of Tax Code, §41.63; (16)[(10)] the final, written orders [order] of the board [or a reference to the written order number]; [and] (17)[(11)] notations of the date of the [any] final, written order(s) [ order] and the date each [the] notice of issuance of order is placed in the mail; and[.] (18)all notices pertaining to the protest or challenge received by the board pursuant to Tax Code, §42.06. [(c)The chief appraiser or his authorized designee shall be present at all proceedings to represent the appraisal district. If hearing panels are used pursuant to the Tax Code, §41.45(d), then a formal rule should be adopted by the board for that purpose. The rule shall provide for a due process appeal of any contested matter to the board as a whole.] [(d)Should a property owner or taxing unit file a protest or challenge petition after the deadline provided by statute, then good cause for late filing shall be considered only by formal motion.] [(e)The board shall deliver by certified mail a notice of the issuance of any final order along with a copy of the order to the property owner or the taxing unit as applicable. Copies of the notice and order shall be furnished to the office of the chief appraiser. A notice of the issuance of a final order determining a protest shall contain the name and address of the chief appraiser and the following statement in uppercase bold lettering: "The appraisal review board has made a final decision on your protest. A copy of the order determining the protest is enclosed with this notice. You have the right to appeal this order to the District Court. If you want to appeal, you should consult an attorney immediately. You must file a petition with the district court within 45 days of the date you receive this notice. If you do appeal and your case is pending, except as provided under Tax Code, §42.08(d), you must pay the lesser of the amount of taxes not in dispute or the amount of taxes due on the property under the order from which the appeal is taken, to each taxing unit before taxes for the year become delinquent."] [(f)After filing an oath of inability to pay the taxes at issue, a party may be excused from the requirement to prepayment of tax as a prerequisite to appeal if the court, after notice and hearing, finds that such payment would constitute an unreasonable restraint on the party's right of access to the courts. The reviewing court may set terms and conditions on any grant of relief as may be reasonably required by the circumstances.] [(g)A permanent file shall be maintained when an order of the appraisal review board is appealed to district court. This file shall contain:] [(1)the notice of appeal with the filing date noted thereon;] [(2)copies of notices required by the Tax Code, §42.06(c); and] [(3)chief appraiser entries on the appraisal record, as provided for in the Tax Code, §42.06(d).]
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 March 1, 2010
TRD-201001008 Ashley Harden
General Counsel
Comptroller of
Public Accounts
Earliest possible date of adoption: April 11, 2010
For further information, please call: (512) 475-0387
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