(a)Property owners may represent themselves or, at
their own cost, may be represented in binding arbitration by the following
agents, each of whom is required to hold a current and active license,
certification, or registration:
(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; or
(5)an individual who is licensed as a certified public
accountant under Occupations Code, Chapter 901.
(b)An owner may authorize a specific individual, qualified
under subsection (a) of this section, to act as an agent on his or
her behalf in binding arbitration under Tax Code, Chapter 41A. The
terms and conditions of subsections (c) - (h) [(c)-(i)]
of this section apply to agents qualified under subsection (a) of
this section and to the manner in which these agents are appointed
for binding arbitration.
(c)For a valid appointment of an arbitration agent
to represent an owner in binding arbitration, the owner or authorized
individual is required to complete and sign the comptroller-prescribed
Appointment of Agent(s) for Binding Arbitration (Form 50-791). No
other agent appointment or authorization form or document is acceptable.
No signature other than the property owner's or an authorized individual's
on Form 50-791 is valid [, and the signature must be a hand-made
signature (also known as a wet ink or manual signature), created when
a person physically marks a paper document on a specific date].
Neither an individual being designated as the property owner's agent
under this section nor an agent appointed under Tax Code, §1.111,
may sign the Appointment of Agent(s) for Binding Arbitration (Form
50-791) on behalf of the property owner. Submission of only the original,
a paper copy, or an electronic image of the original physical document
(such as a PDF) shall be accepted as a valid Appointment of Agent(s)
for Binding Arbitration.
(d)Authorized [The owner must specify
on Form 50-791 the] actions the agent may [is
authorized to] take on a property owner's [his
or her] behalf with respect to the binding arbitration [.
Authorized actions] are as follows [the following]:
(1)sign and file or initiate the request for binding
arbitration to start the appeal;
(2)receive and send communications regarding the arbitration
proceeding;
(3)negotiate with the appraisal district to try to
settle the case before the arbitration hearing;
(4)execute a settlement agreement with the appraisal
district to resolve the protest without an arbitration hearing;
(5)withdraw a request for binding arbitration; and
(6)appear and represent the property owner at the
binding arbitration hearing.
[(e)If the property owner does not
wish to authorize the agent to undertake any one or more of the specific
actions identified in subsection (d) of this section, the owner shall
strike through the action(s) on Form 50-791 that the agent is not
authorized to take.]
(e)[(f)] 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) of this section. The owner also may identify a second,
specific, qualified individual to act as an alternate agent.
Unless the alternate agent is with the same organization as the first
individual identified as an agent, an [in the event the
first individual identified as the agent is not available. An]
alternate agent shall not be recognized as authorized to act unless
and until the alternate agent provides written notice to the appraisal
district and to the appointed arbitrator that the first agent is not
available. 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
(SSN), Texas Identification Number (TIN) issued by the comptroller's
office, Federal Employer Identification Number (FEIN) for sole proprietorships
only, or Individual Taxpayer Identification Number (ITIN) issued by
the Internal Revenue Service to individuals not eligible to obtain
an SSN, in order for any deposit refund to be processed. Only the
individual(s) designated in the Appointment of Agent(s) for Binding
Arbitration (Form 50-791) may undertake representation of the property
owner in the arbitration for which the form was submitted. No other
individual, including a licensed attorney, may act on the property
owner's behalf in that proceeding unless and until another subsequently
executed Form 50-791 is completed that meets the requirements of this
section.
(f)[(g)] In completing Form
50-791, the property owner's name, current mailing address, phone
number and email address (if available) are to be provided. If the
property owner is not an individual, an authorized individual shall
complete [an authorized individual is completing]
and sign [signing] the form on behalf of the
property owner. This [, such as under a power of attorney
or as an employee of a business, this] individual's name and
contact information must be provided on the form, as well
as the basis for his or her authority. The authorized individual
may be asked to show their authority to sign on behalf of the property
owner or legal entity. Contact information for neither the representative
being designated nor an agent designated under Tax Code, §1.111,
is permitted to be provided as either the property owner's or the
authorized individual's contact information. If a concern arises regarding
the authority of the agent to represent the property owner in a particular
arbitration, the arbitrator, if one was assigned, shall
contact the owner or authorized individual directly to resolve the
matter.
(g)[(h)] Once the property owner
or authorized individual [manually] signs the Appointment
of Agent(s) for Binding Arbitration (Form 50-791), it is valid for
three years, expiring on the third anniversary of the date of its
execution. Prior to expiration, the appointment may be revoked in
writing. The property owner or authorized individual may revoke the
Form 50-791 agent appointment at any time by delivery of written notice
to the agent, and alternate agent if one was designated, to the address
provided in the appointment form or the agent's last known address.
A copy of the revocation notice is to be provided to the appraisal
district and to the arbitrator appointed to the case.
(h)[(i)] In undertaking representation
of the property owner pursuant to Tax Code, §41A.08(b), including
filing a Request for Binding Arbitration (Form AP-219), all agents
certify that:
(1)he or she is acting as a fiduciary on behalf of
the property owner in the specific arbitration proceeding for which
the request was filed and agrees to undertake those duties specified
in subsection (d) of this section the owner authorizes;
(2)a copy of the specific ARB order being appealed
was provided to the property owner before the request for binding
arbitration was filed; and
(3)the property owner knowingly authorized the agent's
filing of the request for binding arbitration and his or her representation
of the property owner in the arbitration regarding the specific ARB
order being appealed.
(i)[(j)] In order for an agent
other than an 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 August 1, 2019
TRD-201902456 Victoria North
Chief Counsel, Fiscal and Agency Affairs Legal Services Division
Comptroller of Public Accounts
Earliest possible date of adoption: September 15, 2019
For further information, please call: (512) 472-0387
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