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(a)The arbitrator may require written agreements with
the appraisal district and the owner or agent concerning provision
of arbitration services, including but not limited to the time, date,
place, and manner of conducting and concluding the arbitration proceeding.
Arbitration services shall be provided pursuant to this section unless
the parties agree otherwise.
(b)Unless the property owner or agent and the appraisal
district both agree to arbitration by submission of written documents
only, the arbitration will be conducted in person or by teleconference.
The arbitrator may decide whether to conduct the arbitration in person
or by teleconference unless the property owner or agent indicates
on the Request for Binding Arbitration form (Form AP-219) that the
arbitration be conducted in person only. If the arbitration is conducted
in person, the arbitrator and both parties shall appear in person
for the hearing. If the arbitration is conducted in person, the proceeding
must be held in the county where the appraisal district office is
located and from which the appraisal review board order determining
protest was issued, unless the parties agree to another location.
The selected location must be in an office-type setting generally
open to the public.
(c)Upon acceptance of an appointment, the arbitrator
shall contact promptly by telephone or electronic mail the property
owner or agent and the appraisal district to notify the parties of
his or her appointment, to propose one or more dates for the arbitration
hearing, and to request alternate hearing dates from the parties if
the date(s) proposed is not acceptable. The arbitrator should cooperate
with the appraisal district and the owner or agent in scheduling the
arbitration hearing.
(d)The arbitrator shall set the hearing date and serve
written notice of the hearing information required by subsection (e)
of this section as follows:
(1)if the arbitrator, property owner or agent, and
appraisal district have all agreed in writing to the same hearing
date after consultation under subsection (c) of this section, the
notice of hearing with the agreed date may be served electronically
or by first-class mail; or
(2)if no agreement is reached after three (3) or more
business days of the arbitrator's initial contact attempt under subsection
(c) of this section, the arbitrator shall set the hearing date at
least 30 days from the date of mailing of the notice which shall be
served by registered or certified mail with return receipt requested.
(e)The arbitrator shall provide or include in the
written notice of hearing served under subsection (d) of this section,
the following information:
(1)the date and time of the arbitration hearing;
(2)the physical address of the hearing location if
the hearing is in person;
(3)the date by which the parties must exchange evidence
before the hearing;
(4)the arbitrator's contact information, including
email address, phone number, and mailing address, as well as a fax
number if available;
(5)a copy of the arbitrator's written procedures for
the hearing;
(6)the methods, including electronic mail, U.S. first-class
mail, overnight or personal delivery, by which the parties are to
communicate and exchange materials; and
(7)any other matter about which the arbitrator wishes
to advise the parties before the hearing.
(f)The arbitrator may continue a hearing for reasonable
cause. The arbitrator shall continue a hearing if both parties agree
to the continuance. The arbitrator may hear and determine the controversy
on the evidence produced at the hearing even if a party fails to appear
so long as the party has received notice of the hearing pursuant to
subsection (d) of this section. Appearance at the hearing waives any
defect in the notice.
(g)Each party at the hearing is entitled to be heard;
present evidence material to the controversy; and cross-examine any
witness. The arbitrator shall administer to each witness testifying
the same oath required of a witness in a civil action in district
court.
(h)The arbitrator shall decide to what extent the
arbitration hearing procedures are formal or informal. The arbitrator
shall have available at the hearing a copy of the written procedures
the arbitrator previously delivered to the parties with the hearing
notice. The parties shall be allowed to record audio of the proceedings,
but may record video only with the consent of the arbitrator.
(i)The parties to an arbitration proceeding may represent
themselves or, at their own cost, may be represented by an agent if
the requirements of §9.4253 of this title (relating to Agent
Representation in Arbitration) have been met.
(j)An arbitrator should behave in a professional manner
at all times in rendering arbitration services. An arbitrator should
treat the parties with respect in the course of the binding arbitration
proceeding. The arbitrator shall not engage in conduct that creates
a conflict of interest.
(k)The confidentiality provisions of Tax Code, §22.27,
concerning information provided to an appraisal office, apply to information
provided to arbitrators. The information may not be disclosed except
as provided by law.
(l)The arbitrator shall not communicate with the owner,
the appraisal district, or an agent, nor shall the owner, the appraisal
district, or an agent communicate with the arbitrator, prior to the
arbitration hearing or after the arbitration hearing and before the
arbitration determination and award is issued, concerning specific
evidence, argument, facts, or the merits, regarding the property subject
to arbitration. Such communications may be grounds for the removal
of the arbitrator from the comptroller's registry of arbitrators.
(m)The arbitrator shall dismiss a pending arbitration
action with prejudice, for lack of jurisdiction, under any one of
the following circumstances:
(1)that taxes on the property subject to the appeal
are delinquent or undisputed taxes were not paid before the delinquency
date set by the applicable section of Tax Code, Chapter 31;
(2)that the ARB order(s) appealed did not determine
a protest filed pursuant to Tax Code, §41.41(a)(1) or (2) concerning
either the appraised or market value of the property or unequal appraisal
of the property;
(3)that the appraised or market value of the property
as determined in the ARB order was either more than $5 million or
the property did not qualify as the owner's residence homestead under
Tax Code, §11.13;
(4)that the request for arbitration was filed with
the appraisal district more than 45 calendar days after the date the
owner received the ARB order determining the protest; or
(5)that the owner filed an appeal with the district
court under Tax Code, Chapter 42, concerning the value of the property
at issue in the pending arbitration.
(n)When a binding arbitration proceeding is brought
pursuant to Tax Code, §41A.03(a-1) involving two or more contiguous
tracts of land, the arbitrator shall dismiss from consideration in
the proceeding each tract of land and each appraisal review board
order appealed in which it is determined that any of the circumstances
set forth in subsection (m) of this section apply to the particular
tract or ARB order. However, the combined total value of all ARB orders
appealed may exceed the $5 million threshold so long as each individual
tract meets the $5 million limit.
(o)The arbitrator must complete an arbitration proceeding
in a timely manner and will make every effort to complete the proceeding
within 120 days from his or her acceptance of the appointment. Failure
to comply with the timely completion of arbitration proceedings may
result in the removal of the arbitrator from the comptroller's registry
of arbitrators.
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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