SECTION 165.3. Definitions

The following words and terms, when used in this chapter, shall have the following meanings, unless the context clearly indicates otherwise.

(1) Administrative law judge or judge--An individual appointed to serve as a presiding officer by SOAH's chief administrative law judge under Texas Government Code, Chapter 2003.

(2) Appeal--An appeal brought under this chapter by a property owner from a board order determining a protest concerning appraisal or market value of property.

(3) Attorney's fees--An award of attorney's fees as provided for in Texas Tax Code, §42.29.

(4) Board--An appraisal review board.

(5) Board order--An order of a board determining a protest concerning the appraised or market value of property brought under Texas Tax Code, §41.41(a)(1) or (2), if the appraised or market value of the property that was the subject of the protest, as determined by the board order, is more than $1 million.

(6) Chief Judge--The chief administrative law judge of SOAH.

(7) Costs of Appeal--The costs to be paid by the appraisal district or the property owner under §165.25 of this title (relating to Determination). The costs of appeal include the time spent by a judge on a case referred under this chapter calculated at the rate of $100 per hour for services rendered, consistent with the rate approved by the Legislature in the General Appropriations Act. Costs also include travel expenses (including transportation, meals, and lodging expenses determined under state travel rules), postage, long distance telephone charges, court reporter charges and transcripts, and other similar expenses.

(8) Prevailing property owner--A property owner who achieves a reduction in the appraised or market value of the property that is the subject of the appeal.

(9) SOAH--The State Office of Administrative Hearings.

Source Note: The provisions of this §165.3 adopted to be effective January 17, 2010, 35 TexReg 203; amended to be effective December 25, 2011, 36 TexReg 8503; amended to be effective March 27, 2014, 39 TexReg 2061