(a) The comptroller shall prepare model hearing procedures for appraisal review boards.
(b) The model hearing procedures shall address:
(1) the statutory duties of an appraisal review board;
(2) the process for conducting a hearing;
(3) the scheduling of hearings;
(4) the postponement of hearings;
(5) the notices required under this title;
(6) the determination of good cause under § 41.44(b);
(7) the determination of good cause under Sections 41.45(e) and (e-1);
(8) a party’s right to offer evidence and argument;
(9) a party’s right to examine or cross-examine witnesses or other parties;
(10) a party’s right to appear by an agent;
(11) the prohibition of an appraisal review board’s consideration of information not provided at a hearing;
(12) ex parte and other prohibited communications;
(13) the exclusion of evidence at a hearing as required by § 41.67(d);
(14) the postponement of a hearing as required by § 41.66(h);
(15) conflicts of interest;
(16) the process for the administration of applications for membership on an appraisal review board; and
(17) any other matter related to fair and efficient appraisal review board hearings.

lawyer at desk

Ask a legal question, get an answer ASAP!
Click here to chat with a lawyer about your rights.

Terms Used In Texas Tax Code 5.103

  • Appraisal: A determination of property value.
  • Comptroller: means the Comptroller of Public Accounts of the State of Texas. See Texas Tax Code 1.04
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Year: means 12 consecutive months. See Texas Government Code 311.005

(c) The comptroller may:
(1) categorize appraisal districts based on the size of the district, the number of protests filed in the district, or similar characteristics; and
(2) develop different model hearing procedures for different categories of districts.
(d) An appraisal review board shall incorporate the model hearing procedures prepared by the comptroller when adopting the board’s procedures for hearings as required by § 41.01(c). An appraisal review board may adopt procedures that supplement the model hearing procedures, provided that the supplemental procedures do not contradict or circumvent the model hearing procedures.
(e) Each year the comptroller shall review the hearing procedures adopted by each appraisal review board to determine whether the hearing procedures incorporate the model hearing procedures prepared by the comptroller under this section.
(f) Repealed by Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2), Sec. 91(4), eff. January 1, 2020.

  Previous section
Next section  
 Chapter 5 Contents