Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 9 - PROPERTY TAX ADMINISTRATION › Subchapter D - APPRAISAL REVIEW BOARD › Section 9.805 - Appraisal Review Board Evidence Exchange and Retention and Audiovisual Equipment Requirements

Current through Reg. 49, No. 28; July 12, 2024
(a) Exchange of
				  evidence. Before or immediately after an appraisal review board hearing begins,
				  the appraisal district and the property owner or the owner's agent shall each
				  provide the other party with a duplicated set of the evidentiary materials the
				  person intends to offer or submit to the appraisal review board for
				  consideration at the hearing. One set of these materials is to be exchanged
				  with and retained by the other party, and another set of these materials is to
				  be provided to and retained by the appraisal review board as evidence for its
				  records as required under §
										9.803
				  of this title (relating to Requirements for Appraisal Review Board Records).
				  The duplicated material sets shall be produced in either paper or electronic
				  form.
(b) Evidentiary materials on
				  a portable electronic device. Evidentiary materials produced on a portable
				  electronic device shall be saved in a file format type and downloaded to a
				  small, portable, electronic device. The file format type and small, portable,
				  electronic device must be considered generally accepted technology and must be
				  suitable for retention by the recipient. For security purposes, the electronic
				  files on devices produced pursuant to this section shall be capable of being
				  scanned or reviewed for the presence of any malicious software or computer
				  viruses before acceptance by or exposure to the recipient's computer
				  system.
(c) Electronic file format
				  types and devices. The appraisal review board shall determine the types of file
				  formats and devices which meet the requirements of subsection (b) of this
				  section and specify the types of file formats and devices in the appraisal
				  review board hearing procedures. Examples of file format types that may be
				  considered acceptable include but are not limited to the Adobe portable
				  document format (PDF); Microsoft Word, typically used for text documents;
				  Microsoft Excel, typically used for spreadsheets and tables; Microsoft
				  PowerPoint, typically used for presentations or slideshows; and JPEG (.jpg or
				  .jpeg) for photographs. Examples of the general types of small, portable,
				  electronic devices suitable for retention by the recipient that may be
				  considered acceptable include but are not limited to USB flash drives (i.e.,
				  thumb or jump drives, USB or memory sticks), and compact discs (i.e., CDs,
				  DVDs) with various characteristics. The appraisal district and the property
				  owner or the owner's agent may agree to exchange evidence in a manner other
				  than provided in appraisal review board hearing procedures so long as a copy of
				  the evidence may be retained in the records of the appraisal review board and
				  satisfies the requirements of subsection (a) of this section.
(d) Audiovisual equipment requirements. If
				  the appraisal district uses audiovisual equipment at appraisal review board
				  hearings, the appraisal district shall make available this same equipment or
				  audiovisual equipment of the same general type, kind, and character for use at
				  the hearing by the property owner or the owner's agent. The equipment made
				  available shall be capable of reading and accepting the same types of file
				  formats and devices the appraisal review board has determined are generally
				  accepted under subsection (c) of this section. In the alternative, property
				  owners and their agents may bring their own audiovisual equipment for their
				  presentation of evidentiary materials at appraisal review board hearings. If
				  the operation of audiovisual equipment at the hearing requires access to and
				  connection with the Internet for the presentation, the parties must provide
				  their own Internet connection and access through their own service provider.
				  The property owner and the owner's agent may not access the appraisal district
				  office's network or Internet connection nor any of the appraisal district
				  office's technology or equipment other than that made available under this
				  section and described in the appraisal review board hearing procedures. The
				  appraisal district and the property owner or the owner's agent may use
				  audiovisual equipment with specifications that are different from those in the
				  hearing procedures if the parties agree to do so in writing or verbally agree
				  as shown in the audio recording of the hearing.
(e) Appraisal Review Board hearing
				  procedures. The following information regarding the exchange and presentation
				  of evidence at appraisal review board hearings shall be provided in the
				  appraisal review board hearing procedures:
(1) identification of the file format types
				  considered acceptable under subsection (c) of this section;
(2) description of the types of small,
				  portable, electronic devices suitable for retention by the recipient considered
				  acceptable under subsection (c) of this section;
(3) notice that property owners and their
				  agents may bring their own audiovisual equipment for their presentation at
				  appraisal review board hearings but must provide their own Internet access, if
				  needed, through their own service provider;
(4) whether the appraisal district uses
				  audiovisual equipment at appraisal review board hearings;
(5) if the appraisal district uses
				  audiovisual equipment at appraisal review board hearings, a description of the
				  type, kind, and character of audiovisual equipment the appraisal district makes
				  available for use by property owners or their agents and which meets the
				  requirements of subsection (d) of this section; and
(6) notice that property owners and their
				  agents may not access the appraisal district office's network or Internet
				  connection nor any of the appraisal district office's technology or equipment
				  other than that made available under this section and described in the hearing
				  procedures.