Texas Register, Volume 38, Number 26, Pages 4053-4242, June 28, 2013 Page: 4,062
4053-4242 p. ; 28 cm.View a full description of this periodical.
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$1 million or less or if the property qualifies as the owner's residence
homestead under Tax Code, 11.13.
(2) An owner may appeal through binding arbitration an
appraisal review board order determining a protest filed pursuant to Tax
Code, 41.41(a)(1) or (2) concerning the appraised or market value of
property if the value determined by the order is $1 million or less or
if the property qualifies as the owner's residence homestead under Tax
Code, 11.13. A protestt eoneerning unequal appraise, a] motion for
correction of an appraisal roll, a protest concerning the qualification
of property for exemption or special appraisal, or any other issue not
specified in Tax Code, 41.41(a)(1) or (2) cannot be appealed through
binding arbitration.
(3) A request for binding arbitration must be made on the
form prescribed by the comptroller and signed by an owner or agent. If
an agent files a request for binding arbitration, a written authorization
signed by the owner as described in this section that specifically au-
thorizes the agent to file the request must be attached to the request for
binding arbitration. Failure to attach a complete authorization disqual-
ifies the agent from requesting the arbitration. The request for binding
arbitration form must be filed with the appraisal district responsible
for appraising the property not later than the 45th calendar day after
the date the owner receives the order determining protest from the ap-
praisal review board as evidenced by certified mail receipt. A deposit
in the applicable amount as provided by Tax Code, 41A.03 in the form
of a money order or a check issued and guaranteed by a banking institu-
tion, such as a cashier's or teller's check, payable to the Comptroller of
Public Accounts must accompany the request for binding arbitration.
Personal check, cash, or other form of payment shall not be accepted.
The request for binding arbitration with the applicable deposit and, if
applicable, the agent authorization form must be timely submitted to
the appraisal district by hand delivery or by certified first-class mail.
[Subject to all pro-isions set forth in this section a property owner may
request expedited arbitration as provided by Tax Gode-~, 4 A.03.]
(4) The appraisal district shall reject a request for binding
arbitration if the owner or agent fails to attach the required deposit in
the manner required by this section. In such event, the appraisal district
shall return the request for binding arbitration with a notification of the
rejection to the owner or agent by regular first-class mail or other form
of delivery requested in writing by the owner or agent.
(5) The chief appraiser of the appraisal district must submit
requests for binding arbitration with the required deposits to the comp-
troller not later than the 10th calendar day after the date the appraisal
district receives the requests. The chief appraiser must assign an arbi-
tration number to each request in accordance with the procedures and
forms developed by the comptroller. The chief appraiser must certify
receipt of the request and state in the certification whether or not the
request was timely filed; the request was made on the form prescribed
by the comptroller; the deposit was submitted according to this section;
and any other information required by the comptroller. In addition, the
chief appraiser must submit to the comptroller with each request a copy
of the order determining protest or, in the case of an appeal relating to
contiguous properties pursuant to Tax Code, 41A.03, a copy of each
order determining protest. The chief appraiser must submit the requests
for arbitration to the comptroller by hand delivery or certified first-class
mail, and must simultaneously deliver a copy of the submission to the
owner by regular first-class mail.
(6) Failure by the owner to timely file the request for arbi-
tration and the applicable deposit with the appraisal district shall result
in the denial of the request by the comptroller. Failure by the owner to
pay taxes on the property subject to the appeal in an amount equal to
the amount of taxes due on the portion of the taxable value of the prop-
erty that is not in dispute before the delinquency date shall result in thedenial of the request for arbitration by the comptroller. If the property
owner or agent did not file a protest pursuant to Tax Code, 41.41(a)(1)
or (2) concerning the appraised or market value of property determined
by the appraisal review board to be valued at $1 million or less or prop-
erty that qualifies as the owner's residence homestead under Tax Code,
11.13, the comptroller shall deny the request for binding arbitration. If
the property owner or agent filed an appeal in district court concerning
the property subject to a request for binding arbitration, the comptroller
shall deny the request. Failure by the owner to provide all information
required by the comptroller's prescribed form, including but not limited
to the signature of the owner or agent and the written authorization of
the owner designating an agent, may result in the denial of the request
by the comptroller if the information is not provided in a timely man-
ner, not to exceed 10 calendar days, after a written or verbal request by
the comptroller to the person requesting arbitration to supplement or
complete the form has been made.
(7) On receipt of the request for arbitration, the comptrol-
ler shall determine whether to accept the request, deny the request, or
request additional information. The comptroller shall notify the owner
or agent and appraisal district of the determination. If the comptroller
accepts the request, the comptroller shall notify the owner or agent and
the appraisal district of the Internet address of the comptroller's web-
site at which the comptroller's registry of arbitrators is maintained and
may be accessed. The comptroller shall request in the notice that the
parties attempt to select an arbitrator from the registry of arbitrators.
The notice shall be delivered electronically, by facsimile transmission,
or by regular first-class mail. If requested by the owner or appraisal
district, the comptroller shall deliver promptly a copy of the registry of
arbitrators in paper form to the owner or the appraisal district by regu-
lar first-class mail.
(c) Registry of Arbitrators.
(1) A person seeking to be listed in the comptroller's reg-
istry of arbitrators must submit a completed application on a form pro-
vided by the comptroller providing all requested information and doc-
umentation and affirming that the applicant meets the qualifications set
forth in Tax Code, 41A.06. By submitting the application and any
documentation required on the prescribed form, the applicant attests
that he or she has all of the qualifications required under Tax Code,
41A.06, agrees to conduct an arbitration for a fee that is not more than
90% of the amount of the applicable arbitration deposit, and agrees to
promptly notify the comptroller of any change in the applicant's qual-
ifications. The attestation shall remain in effect until the renewal date
of the applicant's license or certification under which the applicant was
qualified, pursuant to Tax Code, 41A.06, to be included in the registry.
For an arbitrator to continue to be included in the registry, a new appli-
cation must be submitted on or before the earlier of each renewal date
of the applicant's license or certification under which the applicant was
qualified, pursuant to Tax Code, 41A.06, or the second anniversary of
the date the arbitrator was initially added to or subsequently renewed
on the registry.
(2) A person applying for inclusion in the comptroller's
registry of arbitrators must agree to conduct arbitration hearings as re-
quired by Tax Code, Chapter 41A, and in accordance with the limita-
tions indicated in the application and by this section. The application
must state that false statements provided by applicants may result in
misdemeanor or felony convictions. The application must also state
that the comptroller may remove a person from the registry of arbi-
trators at any time due to failure to meet statutory qualifications or to
comply with requirements of this section, or for good cause as deter-
mined by the comptroller.
(3) The comptroller shall deny an application if it is deter-
mined that the applicant does not qualify for listing in the arbitration38 TexReg 4062 June 28, 2013 Texas Register
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Texas. Secretary of State. Texas Register, Volume 38, Number 26, Pages 4053-4242, June 28, 2013, periodical, June 28, 2013; Austin, Texas. (https://texashistory.unt.edu/ark:/67531/metapth313178/m1/10/: accessed April 26, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting UNT Libraries Government Documents Department.