ARB Appointments in populous counties

 

Populous counties are counties with a population of 75,000 or more. The appraisal district board of directors is the applicable appointing authority for ARB members in populous counties. The appraisal district board must make ARB appointments by majority vote, with at least two votes in favor cast by elected board members.

The appraisal district must provide the board of directors the number of positions that require ARB appointment. The appraisal district must also provide the board of directors any reasonable assistance they request. The board of directors in a county with a population of 1.2 million or more must select an adequate number of qualified individuals to permit the ARB chair to fill positions on special panels.

An ARB member, chief appraiser, an agent or employee of the appraisal district, property tax consultant or authorized representative commits an offense if the person communicates with the board of directors regarding the appointment of ARB members except as provided by law.

 

 

ARB Procedures

 

No later than May 15 of each year, the ARB is required to hold a public hearing to discuss and adopt hearing procedures. The adopted hearing procedures must incorporate the model hearing procedures developed by the Comptroller’s office. The ARB may adopt procedures that supplement the Comptroller’s model hearing procedures if they do not contradict or circumvent the model hearing procedures. Failure to adopt hearing procedures that incorporate the Comptroller’s model hearing procedures may result in a property owner requesting Limited Binding Arbitration (LBA). ARBs must submit their adopted hearing procedures to the Comptroller’s office annually for review.

 

ARB Scheduling

The ARB, through the clerical staff assigned to it, should assign a case number to each protest and challenge. Scheduling hearings on a protest filed by a property owner who is 65 or older, disabled, a military service member, a military veteran or the spouse of a military member or veteran takes priority over scheduling hearings filed by authorized representatives or other property owners. A numbering system helps keep track of all records and evidence. The ARB then places the protests or challenges on a hearing schedule. The schedule states the date and time of each hearing, the nature of each protest or challenge, a property description and other information. The ARB may not schedule a hearing on a property value before a property owner has filed a protest.

 

 

ARB Support staff and legal counsel

The appraisal office may provide clerical assistance to the ARB, including assisting the board with the scheduling and arranging of hearings and sending notices.

The ARB may employ legal counsel as provided by the appraisal district budget, or the ARB may use the services of the county attorney. The county attorney for the county in which the appraisal district is established may provide legal services to the ARB notwithstanding that the county attorney or an assistant to the county attorney represents or has represented the appraisal district or a taxing unit that participates in the appraisal district in any matter. The appraisal district may specify in its budget whether the ARB is required to use the county attorney or employ a private attorney. If the budget authorizes the ARB to employ legal counsel, the budget must provide for reasonable compensation to be paid to the attorney serving as legal counsel to the ARB. The appraisal district cannot require the board to employ a specific attorney.

 

ARB records

The ARB should keep good records of proceedings. It should establish and adopt procedures to ensure that the evidence presented is identified, the procedural requirements of law are met and other information is maintained.

Information maintained by the ARB may be used in litigation.