The property owner and any witnesses and attorney who accompany the owner are asked to identify themselves. The Board member chairing the hearing swears all witnesses. The Chairman clarifies what properties and what issues will be considered and explains how the hearing will be conducted. The Chairman instructs the representatives of the parties that each must provide the other with a copy of any written material that the party intends to offer as evidence, and the panel considers any objections to the conduct of the hearing or to the proposed evidence. Property owner offers evidence and argument.
Board members question the parties and witnesses.
Board closes the presentation of evidence and argument, and deliberates. If the Board members hearing the protest do not have enough information, they may request or require additional information and may recess the hearing and schedule the date and time that the hearing is to resume. On finally determining the protest, the Board will deliver to the owner by certified mail a notice and copy of its Order. However, the panel chairman may choose to alter the order of the proceedings. The Board follows the requirements of the Texas Property Tax Code and the current edition of Appraisal Review Board Manual published by the State.