The people serving on the board must ensure that tax values are based on factual information and applied equally across all properties. They are private citizens who live in the district and are appointed by the district’s board of directors.During your tax protest hearing, you or your representative present the reasons you found the valuation in error. Your presentation should be concise. The board may limit the time for each hearing. Be sure to focus on documented facts. You may show photographic evidence if it helps your case. The district’s chief appraiser also presents the reasons for arriving at the valuation. The district is responsible for proving its valuation’s validity with the preponderance of the facts. After considering both sides, the ARB issues a ruling. If the district appraiser has not met the burden of proof, the board is supposed to rule in the property owner’s favor. Regardless of the outcome, an ARB’s ruling applies only for one year.