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 9.4212 - Arbitration Proceedings

Current through Reg. 49, No. 28; July 12, 2024
(a) Necessary
					 Parties. Necessary parties to LBA under Tax Code, §
											41A.015, include the
					 property owner or the property owner's agent, the chief appraiser, and the ARB.
					 Necessary parties to RBA under Tax Code, §
											41A.01, include the property
					 owner or the property owner's agent and the appraisal district.
(b) Requirements. An arbitrator who accepts
					 an appointment shall conduct each arbitration proceeding pursuant to the terms
					 of Tax Code, Chapter 41A, and this subchapter, and for a fee that is not more
					 than the applicable amount stated in Tax Code, §
											41A.015(p)(2)
					 or §
											41A.06(b)(4),
					 as applicable.
(c) Arbitrator
					 professionalism. The arbitrator shall determine the level of formality or
					 informality of arbitration proceedings; however, the arbitrator must behave
					 professionally while rendering arbitration services. The arbitrator shall not
					 engage in conduct that creates a conflict of interest.
(d) Arbitration hearing types. Arbitrations
					 may be conducted in person or by telephone or video conference call. The
					 arbitrator may decide the manner of the arbitration hearing unless the property
					 owner or the property owner's agent selects a specific format on the request
					 for binding arbitration.
(e)
					 In-person arbitration hearing requirements. Unless all necessary parties agree
					 otherwise, if the arbitration is conducted in person, the arbitrator and all
					 necessary parties shall appear in person for the arbitration hearing. If the
					 arbitration is in person, the arbitration hearing must be held in the county
					 where the subject property is located, unless all necessary parties agree to
					 another location. The selected location must be in an office-like setting
					 generally open to the public or to the arbitrator. The arbitrator is
					 responsible for identifying and reserving the arbitration hearing location and
					 is responsible for any location costs incurred. Neither the property owner, the
					 appraisal district, nor the ARB, may be charged an additional fee or requested
					 to provide additional monies to participate in an in-person
					 arbitration.
(f) Arbitrator
					 initiation of arbitration hearing. Promptly upon acceptance of an appointment,
					 the arbitrator shall contact all necessary parties by telephone or email to
					 notify the parties of the arbitrator's appointment, propose one or more dates
					 for the arbitration hearing, and request alternate arbitration hearing dates
					 from the parties if the date(s) proposed is not acceptable. The arbitrator
					 should cooperate with all necessary parties in scheduling the arbitration
					 hearing.
(g) Notice of arbitration
					 hearing. The arbitrator shall set the arbitration hearing date and serve
					 written notice of the arbitration hearing under subsection (h) of this section
					 as follows:
(1) where the arbitrator received
					 written agreement from all necessary parties on an arbitration hearing date,
					 the arbitrator shall serve the written notice of arbitration hearing to all
					 necessary parties in the method acceptable to each party; or
(2) where written agreement from all
					 necessary parties is not obtained after 14 calendar days of the arbitrator's
					 initial contact attempt under subsection (f) of this section, the arbitrator
					 shall set the arbitration hearing date, providing a minimum of 21 calendar
					 days' notice before the arbitration hearing, and shall serve the notice of
					 arbitration hearing by:
(A) serving a copy of
					 the notice to all necessary parties by email, if available; and
(B) providing a paper copy of the notice to
					 the property owner through the U.S. Postal Service or a private third-party
					 service such as FedEx or United Parcel Service (UPS) as long as proof of
					 delivery is provided.