Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 9 - PROPERTY TAX ADMINISTRATION › Subchapter D - APPRAISAL REVIEW BOARD › Section 9.803 - Requirements for Appraisal Review Board Records

Current through Reg. 49, No. 28; July 12, 2024
The record kept by each appraisal review board for each
					 proceeding of the board shall contain the following items:
(1) names of the board members present and
				  the date of the proceeding;
(2) the
				  name of the chief appraiser if the chief appraiser appears at the proceeding
				  or, if a chief appraiser's designee(s) appear(s) instead of the chief
				  appraiser, the name(s) of such designee(s);
(3) the names of all other persons appearing
				  on behalf of the appraisal district;
(4) the name and resident address of the
				  protesting property owner or the name and address of the challenging taxing
				  unit, as applicable;
(5) the names
				  of persons appearing at the proceeding on behalf of the board and any
				  protesting or challenging party, a description of such persons' relationship to
				  the party on whose behalf they appeared at the proceeding (e.g., "attorney for
				  appraisal review board" or "agent for property owner"), and a copy of any
				  legally required written authorization for such persons' appearance in a
				  representative capacity (e.g., written designation of agent pursuant to Tax
				  Code, §
										1.111);
(6) a description of the property subject to
				  the protest or challenge;
(7) the
				  notice of protest, challenge petition, or other document that gave rise to the
				  proceeding and any written motions submitted to the board;
(8) all affidavits signed by the appraisal
				  review board members in accordance with Tax Code, §
										41.66(f)-(g);
(9) an audio recording of testimony presented
				  during the proceeding or, if no audio recording is made, a written summary of
				  the testimony presented during the proceeding;
(10) all documentary and physical evidence,
				  including all affidavits, offered and/or submitted by the parties to the board
				  for consideration at the proceeding;
(11) the name and resident address of every
				  witness and confirmation that each witness testified under oath;
(12) a notation of any formal motions made
				  and the rulings made thereon;
(13)
				  all written requests for subpoenas, copies of all subpoenas issued, all
				  responses made in response to subpoenas issued, and records indicating
				  compliance with the requirements of Tax Code, §
										41.61;
(14) all records pertaining to service and
				  enforcement pursuant to Tax Code, §
										41.62;
(15) all records pertaining to compensation
				  for subpoenaed witnesses and records indicating compliance with the
				  requirements of Tax Code, §
										41.63;
(16) the final, written orders of the
				  board;
(17) notations of the date
				  of the final, written order(s) and the date each notice of issuance of order is
				  placed in the mail; and
(18) all
				  notices pertaining to the protest or challenge received by the board pursuant
				  to Tax Code, §
										42.06.