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(a)Amount of arbitrator fee. The arbitrator fee for
RBA shall not exceed the applicable amount specified in Tax Code, §41A.06(b)(4).
(b)Processing of arbitrator fees. Payment of arbitrator
fees shall be processed in accordance with §9.4209 of this title
and as follows:
(1)If the arbitrator determines that the appraised
or market value, as applicable, of the property that is the subject
of the appeal is nearer to the property owner's opinion of value as
stated in the request for RBA than the value reflected in the ARB
order, the comptroller shall refund the property owner's arbitration
deposit. In this case, the appraisal district, on receipt of a copy
of the RBA award, shall pay the arbitrator fee. Payments shall be
made outside of the online arbitration system.
(2)If the arbitrator determines that the appraised
or market value, as applicable, of the property that is the subject
of the appeal is not nearer to the property owner's opinion of value
as stated in the request for RBA than the value reflected in the ARB
order, the comptroller shall pay the arbitrator fee out of the property
owner's deposit.
(3)If the arbitrator determines that the appraised
or market value, as applicable, of the property that is the subject
of the appeal is exactly one-half of the difference in value between
the property owner's opinion of value of the property as stated in
the request for RBA and the ARB order, the comptroller shall process
payment of the arbitrator fee and arbitration deposit pursuant to
paragraph (2) of this subsection.
The agency certifies that legal counsel has
reviewed the adoption and found it to be a valid exercise of the agency's
legal authority.
Filed with the Office
of the Secretary of State on March
27, 2024
TRD-202401307 Victoria North
General Counsel for Fiscal and Agency Affairs
Comptroller of Public Accounts
Effective date: April 16, 2024
Proposal publication date: January 5, 2024
For further information, please call: (512) 475-2220
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