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 9.4202 - Definitions

Current through Reg. 49, No. 28; July 12, 2024
The following phrases, words, and terms, when used in
						this subchapter shall have the following meanings, unless the context clearly
						indicates otherwise.
(1) Agent--An
					 individual, authorized under Tax Code, §
											41A.08(b)
					 or §
											41A.015(h),
					 and §9.4205 of this title, as applicable, to represent a party in
					 arbitration.
(2) Appraisal
					 district--A political subdivision established in each county responsible for
					 appraising property in the county for ad valorem tax purposes for each taxing
					 unit that imposes such taxes on property in the county.
(3) Appraisal review board (ARB)--The board
					 established in a county's appraisal district pursuant to Tax Code, §
											6.41, authorized to hear and
					 resolve disputes between property owners and the appraisal district.
(4) Appraised value--The value of property
					 determined under the appraisal methods and requirements of Tax Code, Chapter
					 23.
(5) Arbitration--A form of
					 conflict resolution in which all parties agree that an arbitrator will consider
					 the evidence and render a binding decision. This term includes the two types of
					 arbitration governed by this subchapter: regular binding arbitration and
					 limited binding arbitration. The terms "arbitration," "binding arbitration,"
					 and "arbitration proceeding" are synonymous as used in this subchapter and
					 include the term "arbitration hearing," the specific event at which evidence is
					 presented to an arbitrator.
(6) ARB
					 order--An ARB's written decision issued under Tax Code, §
											41.47.
(7) Authorized individual--An individual with
					 the legal authority to act on behalf of the property owner, a legal guardian,
					 or one who holds a valid power of attorney. Where the property owner is a
					 business entity, this term includes the designated employee of that entity.
					 This term does not include an individual appointed as an agent for binding
					 arbitration under §9.4205 of this title or under Tax Code, §
											1.111.
(8) Chief Appraiser--The chief administrator
					 of the appraisal district.
(9)
					 Comptroller--The Texas Comptroller of Public Accounts and employees and
					 designees of the comptroller.
(10)
					 Division director--The director of the Property Tax Assistance Division of the
					 Texas Comptroller of Public Accounts or the division director's
					 designee.
(11) Individual--A single
					 human being.
(12) Limited Binding
					 Arbitration (LBA)--A process that allows a property owner through binding
					 arbitration to request that an arbitrator compel the ARB or the chief appraiser
					 to take certain procedural actions under Tax Code, §
											41A.015.
(13) LBA award--A final decision rendered by
					 an arbitrator resolving the matter submitted for their consideration in an LBA
					 case.
(14) Market value--Has the
					 meaning assigned by Tax Code, §
											1.04(7).
(15) Online arbitration system--A web-based
					 software application designed to electronically administer the binding
					 arbitration program consistent with this subchapter.
(16) Party--The property owner, property
					 owner's agent, ARB, or appraisal district.
(17) Property owner--The authorized
					 individual or a person having legal title to property. The term does not
					 include lessees who have the right to protest property valuations before
					 ARBs.
(18) Regular Binding
					 Arbitration (RBA)--A process under Tax Code, §
											41A.01, that allows a
					 property owner to contest an ARB order determining a protest through binding
					 arbitration.
(19) RBA award--A
					 final decision rendered by an arbitrator resolving the matter submitted for
					 their consideration in an RBA case.