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Texas Register Preamble


The Comptroller of Public Accounts proposes to add a new Subchapter K, Arbitration, to Title 34, Part 1, Chapter 9 with new §§9.4251 - 9.4267, concerning the conduct of appeal through binding arbitration under Tax Code, Chapter 41A.

The new subchapter is proposed to implement provisions of House Bill 4412 effective September 1, 2009 and Senate Bill 771, effective January 1, 2010 both passed by the 81st Legislature, 2009. House Bill 4412 allows owners of certain contiguous land to pay only one arbitration deposit. Senate Bill 771 changes the appraisal review board orders that may be submitted to binding arbitration, creates a new expedited arbitration procedure, expands the persons who may qualify as arbitrators, creates a requirement for continuing education for arbitrators and expands the persons who may represent parties to an arbitration proceeding. The new subchapter is also being proposed to improve the administrative efficiency of appeal through binding arbitration. In addition, the rules adopt by reference amended forms to request binding arbitration and for arbitration determination and award.

John Heleman, Chief Revenue Estimator, has determined that for the first five-year period the new rules will be in effect, there will be no significant revenue impact on the state or units of local government.

Mr. Heleman also has determined that for each year of the first five years the new rules are in effect, the proposed new subchapter would benefit the public by improving the administration of local property valuation and taxation. The proposed new rules would have no fiscal impact on small businesses. There is no significant anticipated economic cost to individuals who are required to comply with the new rules.

Comments on the new rules may be submitted to Deborah Cartwright, Director, Property Tax Assistance Division, P.O. Box 13528, Austin, Texas 78711-3528.

The new rules are proposed under Tax Code, §41A.13 which authorizes the comptroller to adopt rules necessary for the implementation and administration of Tax Code, Chapter 41A.

The proposed new rules implement Tax Code §§41A.01, 41A.03, 41A.031, 41A.04, 41A.06, 41A.061, 41A.07, 41A.08 and 41A.09.



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