(a)Upon receipt of a request for binding arbitration
through the online arbitration system or from the appraisal district
if using the paper-based system, the comptroller shall review the
request to determine whether to accept or reject the request
. Before rejecting a request, the [, deny each request
that fails to meet the requirements of §9.4252(f) of this title
(relating to Request for Arbitration), or request additional information
from the appraisal district or owner or agent. The] comptroller
shall notify the owner or agent and the appraisal district of the defect
in the request [determination to accept or deny the request
using the online arbitration system,] by regular first-class
mail, or by electronic mail, at the comptroller's discretion. If
notified by electronic mail, the notification is deemed delivered
on the date the comptroller transmits the electronic mail.
(b)If the owner or agent, as applicable, fails [either
] to complete and sign the Request for Binding Arbitration
(Form AP-219), [or] to provide an opinion of value on this
form, to include with the request a copy of the ARB order being
appealed, in cases in which an agent is initiating the request, fails
to include a completed Form 50-791, or fails to address any other
defect that the comptroller determines to be curable, the request
for binding arbitration shall be rejected [denied]
unless the defect is cured, according to the comptroller, [
by signing the form or providing the value opinion in writing]
within fifteen (15) [ten (10)] calendar days
of the comptroller's written [or verbal] notice of the defect,
as described in subsection (a) of this section. If the owner or agent
fails to cure the defect on or before the 15th day after the date
the comptroller delivers the notice, the comptroller shall reject
the request. [failure. If the online arbitration system
is used, the filer will be unable to complete the online request for
binding arbitration if he or she fails to provide an opinion of value
or to click on the "accept" or similar button in response to a statement,
certification, or attestation to demonstrate the user agrees the responsive
action is the legal equivalent of the filer's hand-made signature.
If an owner submits the Request for Binding Arbitration (Form AP-219)
using the traditional paper-based system, and fails to include with
the request a copy of the ARB order being appealed, the request will
be denied unless the defect is cured by providing a copy of the ARB
order within ten (10) calendar days of the comptroller's written or
verbal notice of the failure.]
(c)Upon acceptance of a valid request for binding
arbitration, the comptroller shall notify the appraisal district and
the property owner or authorized individual, or the agent if one was
designated under §9.4253 of this title (relating to Agent Representation
in Arbitration), that the request for binding arbitration has been
accepted. The parties shall have 45 calendar days from the date on
the comptroller's letter or notice of such acceptance in which to
try to settle the case or otherwise determine that the request for
arbitration should be withdrawn before an arbitrator is appointed
to the case according to §9.4256 of this title (relating to Comptroller
Appointment of Arbitrators. If the property owner or agent promptly
notifies the comptroller's office in writing received before an
arbitrator accepts the case [the expiration of this 45
calendar-day period] that the request for arbitration is withdrawn,
the withdrawal will be considered timely [no arbitrator
will be assigned to the case] and the deposit will be refunded,
less the $50 administrative fee due the comptroller's office. If the
property owner or agent does not notify the comptroller's office in
writing [received] before an arbitrator accepts the
case [the expiration of this 45 calendar-day period]
that the request for arbitration is withdrawn, [the comptroller
shall select and appoint an arbitrator to the case pursuant to §9.4256
of this title (relating to Comptroller Appointment of Arbitrators)
and] the arbitrator shall be entitled to the fee pursuant to
§9.4264(g) of this title (relating to Payment of Arbitrator Fee,
Refund of Property Owners Deposit, and Correction of Appraisal Roll).
If the owner or agent is participating in the online arbitration system,
written notice of withdrawal is accepted and effective only if entered
into the system.
(d)Compliance with the provisions of this subchapter
is required whether the comptroller's office administers the binding
arbitration process through the traditional paper-based system or
through the online arbitration system.
[(e)For purposes of this subchapter,
whenever the comptroller requires a document to be signed or a signature
to be provided, a hand-made signature (also known as a wet ink or
manual signature), created when a person physically marks a paper
document and includes a copy or an electronic image of the original
signed physical document (such as a PDF), is required. A hand-made
signature may not be required if the online arbitration system provides
an "accept" or similar button which may be clicked in response to
a statement, certification or attestation, to demonstrate the user
agrees the responsive action is the legal equivalent of the user's
hand-made signature.]
(e)[(f)] The comptroller's office
requests that email addresses be provided on various forms, including
the Request for Binding Arbitration (Form AP-219), the Appointment
of Agent(s) for Binding Arbitration (Form 50-791), and in connection
with the use of the online arbitration system. If email addresses
are provided, it is considered a voluntary disclosure and constitutes
consent to the collection and disclosure of the information for the
purposes for which it was requested and the email addresses may be
subject to disclosure under the Texas Public Information Act.
(f)[(g)] All appraisal districts,
arbitrators, and agents are required to use the online system when
the comptroller's office makes it generally available for the administration
of the binding arbitration system and to communicate with property
owners who elect to use the online arbitration system. If a property
owner does not choose to use the online arbitration system, the appraisal
district and arbitrator are to communicate and deliver materials to
the property owner using first-class mail, electronic mail, or any
other method acceptable to the property owner, appraisal district,
and arbitrator.
(g)[(h)] To the extent issues
or questions arise regarding the proper use or access to the online
arbitration system, including the date by which it is made generally
available, the comptroller's office may provide written guidance on
its website or within the online arbitration system itself or through
other available means.
(h)[(i)] Arbitrations appealing
ARB orders issued for the 2018 tax year and subsequent tax years shall
be governed by the applicable provisions of this subchapter. Arbitrations
appealing ARB orders issued for the 2017 tax year and previous tax
years shall be governed by the terms of §9.804 of this title.
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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