Texas Administrative Code (Last Updated: March 27,2024) |
TITLE 34. PUBLIC FINANCE |
PART 1. COMPTROLLER OF PUBLIC ACCOUNTS |
CHAPTER 9. PROPERTY TAX ADMINISTRATION |
SUBCHAPTER K. ARBITRATION OF APPRAISAL REVIEW BOARD DETERMINATIONS |
SECTION 9.4259. Arbitrator Eligibility for a Particular Appointment
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(a) To be eligible for appointment as an arbitrator to a particular arbitration proceeding, an individual must satisfy or comply with the requirements of this section. (b) To be eligible for initial appointment in an arbitration, the arbitrator must principally reside in the county in Texas where the property that is the subject of the arbitration is located. If no available arbitrator on the registry principally resides in the county in which the property that is the subject of the arbitration is located, the comptroller may appoint an otherwise eligible arbitrator on the registry residing in another county in Texas. (c) An arbitrator is considered to principally reside in Texas in that county where the arbitrator owns property on which a residence homestead exemption has been granted to the arbitrator. If an arbitrator owns no property for which a residence homestead exemption has been granted in any state, including Texas, then the arbitrator's principal residence is that residential property in the county in which the arbitrator resides more than 50% of his or her time. (d) A person is ineligible for and may not accept any appointment as an arbitrator in a county in which the property that is the subject of the arbitration is located, if at any time during the five (5) years preceding the appointment at issue, the person has engaged in the following activities in that same county's appraisal district: (1) represented any person or entity for compensation in any proceeding under the Property Tax Code; (2) served as an officer or employee of the appraisal district; or (3) served as a member of the appraisal review board for the appraisal district. (e) For purposes of subsection (d)(1) of this section: (1) any proceeding under the Property Tax Code begins with the filing of a notice of protest and includes: communications with appraisal district employees regarding a matter under protest; protest settlement negotiations; any appearance at an ARB hearing; any involvement in a binding arbitration under Tax Code, Chapter 41A; and any involvement at either the district court or appellate court level of an appeal pursued under Tax Code, Chapter 42; and (2) any person who has served as an officer or employee of any firm, company, or other legal entity that has represented any person or entity for compensation in any proceeding as described by subsection (e)(1) of this section, is ineligible and may not accept the appointment. (f) An individual is ineligible for and may not accept an appointment as an arbitrator in any arbitration matter in which the individual is related by affinity within the second degree or by consanguinity within the third degree as determined under Government Code, Chapter 573, to any of the following people who are deemed to be a party to the arbitration matter itself: (1) the property owner; (2) an officer, employee, or contractor of the appraisal district responsible for appraising the property at issue; (3) a member of the board of directors of the appraisal district responsible for appraising the property at issue; or (4) a member of the appraisal review board in the area in which the property at issue is located. (g) An individual is ineligible for and may not accept an appointment as an arbitrator in any arbitration matter in which the individual currently or during the previous five (5) years has had a business relationship with the owner, the agent, or the appraisal district involved in that particular arbitration matter. Source Note: The provisions of this §9.4259 adopted to be effective May 29, 2018, 43 TexReg 3459