34 Tex. Admin. Code § 9.4202 - Definitions
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.
Notes
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