(a)The parties to an arbitration proceeding may represent
themselves or, at their own cost, may be represented by the following
agents:
(1)an attorney who is licensed in Texas;
(2)a person who is licensed as a real estate broker
or sales agent under Occupations Code, Chapter 1101;
(3)a person who is licensed or certified as a real
estate appraiser under Occupations Code, Chapter 1103;
(4)a property tax consultant registered under Occupations
Code, Chapter 1152;
(5)an individual who is licensed as a certified public
accountant under Occupations Code, Chapter 901; or
(6)an employee of the appraisal district.
(b)An owner may authorize a specific individual, qualified
under subsection (a)(1) - (5) of this section, to act as an agent
on his or her behalf in a binding arbitration proceeding under Tax
Code, Chapter 41A. The terms and conditions of subsections (c) - (f)
of this section apply to agents qualified under subsection (a)(2)
- (5) of this section.
(c)For a valid appointment of an arbitration agent,
other than an attorney, to represent an owner in a binding arbitration
proceeding, the owner is required to complete and sign the comptroller-prescribed
Appointment of Agent for Binding Arbitration form (Form 50-791). No
other agent appointment or authorization form or document is acceptable.
(d)The owner must specify on Form 50-791 the actions
the agent is authorized to take on his or her behalf with respect
to the binding arbitration. Authorized actions that are to be addressed
on the form include:
(1)whether the agent has the authority to sign the
Request for Binding Arbitration form (Form AP-219);
(2)whether the agent has the authority to receive
deposit refunds; and
(3)whether the agent has the authority to represent
the owner in the arbitration hearing.
(e)The owner must identify on Form 50-791 a specific
individual to act as agent and provide the agent's license or certificate
number and type that qualifies under subsection (a)(2) - (5). A company
or business entity does not qualify as an agent. If an owner authorizes
an agent to receive deposit refunds, the agent authorization form
must include the agent's social security number, federal tax identification
number, or Texas state tax identification number. If the owner has
authorized an agent to receive deposit refunds, all correspondence
from the comptroller regarding the arbitration will be sent to the
authorized agent.
(f)If an agent signs and submits on behalf of the
owner, a Request for Binding Arbitration form (Form AP-219) for the
owner's property, the signed Appointment of Agent for Binding Arbitration
form (Form 50-791) must be submitted at the same time which shows
the owner authorized the agent to sign the request regarding the property.
Failure to timely attach this completed and signed agent appointment
form to the request will result in the comptroller's denial of the
request for arbitration the agent submitted.
(g)In order for an agent other than an attorney or
appraisal district employee to represent an appraisal district, the
chief appraiser must sign a written statement authorizing the agent
to represent the district in the arbitration proceeding and provide
a copy of this authorization to the property owner and the arbitrator
at or before the time of the arbitration hearing.
The agency certifies that legal counsel has reviewed
the proposal and found it to be within
the state agency's legal authority
to adopt.
Filed with the Office
of the Secretary of State on October 24, 2017
TRD-201704291 Lita Gonzalez
General Counsel
Comptroller of Public Accounts
Earliest possible date of adoption: December 10, 2017
For further information, please call: (512) 475-0387
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