Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 9 - PROPERTY TAX ADMINISTRATION › Subchapter K - ARBITRATION OF APPRAISAL REVIEW BOARD DETERMINATIONS › Division 1 - GENERAL RULES › Section 9.4207 - Comptroller Processing of Request

Current through Reg. 49, No. 28; July 12, 2024
(a) No
					 defects identified. If no defects are identified by the comptroller or by the
					 appraisal district under §9.4206(a)(2)(E) of this title, the comptroller
					 shall notify the appraisal district and the property owner or the property
					 owner's agent that the request for binding arbitration has been processed and
					 provide the arbitration number assigned by the comptroller. For LBA, a copy of
					 the notice must also be provided to the ARB.
(b) Defects identified. If the appraisal
					 district or the comptroller identifies defects on the request for binding
					 arbitration that affect the deposit or property eligibility, the comptroller
					 shall review the request to determine whether it can be processed or requires a
					 cure under subsection (d) of this section.
(c) Deposit not honored or insufficient. If a
					 property owner using paper-based filing under §9.4204(b) of this title
					 pays the deposit with a check that is not honored, the property owner shall
					 submit to the comptroller a check issued and guaranteed by a banking
					 institution (i.e., a cashier's or teller's check) or money order. If a property
					 owner using paper-based filing under §9.4204(b) of this title pays the
					 deposit with a check or money order that is for less than the required deposit
					 amount under §9.4221 or §9.4241 of this title, the property owner
					 shall submit to the comptroller a supplemental check or money order sufficient
					 to pay the full deposit. If a property owner or the property owner's agent
					 using the online arbitration system pays the deposit with a credit card or
					 electronic funds transfer (eCheck) that is not honored, the property owner or
					 the property owner's agent shall submit another electronic payment to the
					 comptroller. Such payments must be received no later than 15 calendar days
					 after the notice of the defect is delivered under subsection (d) of this
					 section.
(d) Cure period. If a
					 request for binding arbitration is defective, the comptroller shall notify the
					 property owner or the property owner's agent of the defect, the process to file
					 a cure for the defect, and the date the cure is due. Mailed notices are deemed
					 delivered when deposited in the mail. If notified by email or on the online
					 arbitration system, the notification is deemed delivered on the date the
					 comptroller transmits the email or notice.
(e) Cure resolution. If the property owner or
					 the property owner's agent provides documentation, payment, or information that
					 cures the defect within 15 calendar days of the comptroller's notice, the
					 comptroller shall process the request for binding arbitration and notify the
					 appraisal district and property owner or the property owner's agent. For LBA, a
					 copy of the notice must also be provided to the ARB.
(f) Failure to cure. If the property owner or
					 the property owner's agent fails to cure any defect that the comptroller
					 determines to be curable within 15 calendar days of the comptroller's notice,
					 the request for binding arbitration shall not be processed any further and
					 shall be closed, the comptroller shall notify the parties of the comptroller's
					 action, and the comptroller shall refund the deposit pursuant to §9.4209
					 of this title.
(g) Processing is
					 not certification of requirements. The comptroller's processing of a request
					 does not certify that the request meets all statutory requirements and requests
					 may still be dismissed by an arbitrator for lack of jurisdiction.
(h) Dispute. If there is a dispute regarding
					 whether there is jurisdiction for an arbitration under §9.4223 or
					 §9.4244 of this title, the request for binding arbitration shall be
					 forwarded to the arbitrator and the arbitrator shall render a determination on
					 jurisdiction. Arbitrators shall determine whether a request meets all statutory
					 criteria and shall dismiss the request if it satisfies the criteria for
					 dismissal under §9.4223 or §9.4244 of this title. Dismissal of the
					 request may result in the loss of the requestor's deposit.