34 Tex. Admin. Code § 9.4204 - Filing Requests for Binding Arbitration and Deposit Payments
(a) Electronic filing.
(1) This subsection applies to requests for
binding arbitration filed on or after the later of January 1, 2024, or the
first day the comptroller makes the online arbitration system available for the
administration of the binding arbitration program. Requests for binding
arbitration filed before the later of January 1, 2024, or the first day the
comptroller makes the online arbitration system available, must use paper-based
filing under subsection (b) of this section.
(2) Arbitrators, appraisal districts, ARBs,
agents, and property owners who are working with an agent are required to
register with the online arbitration system and use the online arbitration
system to complete required forms referenced in this subchapter, pay required
arbitration deposits online, and receive notifications by email under this
subchapter.
(3) A property owner
who does not appoint an agent may:
(A)
register with the online arbitration system and use the online arbitration
system to complete required forms referenced in this subchapter, pay required
arbitration deposits online, and receive notifications by email under this
subchapter; or
(B) use the
paper-based filing method described in subsection (b) of this
section.
(4) Use of an
email address or other information to access the online arbitration system is a
voluntary disclosure constituting consent to the collection and disclosure of
the information for the purposes for which it was requested. This information
may be subject to disclosure under the Texas Public Information Act.
(b) Paper-based filing. The
following parties must mail the applicable request form pursuant to the
instructions provided on the form and include a check or money order for the
required arbitration deposit payable to the comptroller:
(1) a property owner or property owner's
agent, if the request for binding arbitration is filed before the later of
January 1, 2024, or the first day the comptroller makes the online arbitration
system available; and
(2) a
property owner who does not appoint an agent and who chooses not to use the
online arbitration system.
(c) Deposit payments. A request for binding
arbitration is not officially submitted until the required deposit is paid. If
the request is filed using electronic filing under subsection (a) of this
section, the deposit must be paid through the online arbitration system. If the
request is filed using paper-based filing under subsection (b) of this section,
the deposit must be paid by including a check or money order with the request
for binding arbitration form.
(d)
Requirements for refund recipient.
(1) Except
as provided in paragraphs (2) and (3) of this subsection, the property owner
shall designate the refund recipient on the request for binding
arbitration.
(2) If the property
owner appoints an agent under §
9.4205 of this title, the agent
may designate the refund recipient on the request for binding arbitration by
designating the refund recipient that the property owner designated in the
appointment of agent for binding arbitration form.
(3) The refund recipient's name, mailing
address, phone number, and one of the following Internal Revenue Service
identification numbers for the refund recipient, must be provided on the
request for binding arbitration:
(A) Social
Security Number (SSN);
(B)
Individual Taxpayer Identification Number (ITIN) issued by the Internal Revenue
Service to individuals not eligible to obtain an SSN; or
(C) Federal Employer Identification Number
(FEIN).
(4) To protect
the confidentiality of the refund recipient's identification number, the
comptroller shall assign a Texas Identification Number (TIN) to serve as the
payee account number on any warrants issued by the comptroller.
Notes
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