Texas Register

TITLE 34 PUBLIC FINANCE
PART 1COMPTROLLER OF PUBLIC ACCOUNTS
CHAPTER 9PROPERTY TAX ADMINISTRATION
SUBCHAPTER KARBITRATION OF APPRAISAL REVIEW BOARD DETERMINATIONS
RULE §9.4253Agent Representation in Arbitration
ISSUE 11/10/2017
ACTION Proposed
Preamble Texas Admin Code Rule

(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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