Sec. 5.103. APPRAISAL REVIEW BOARD OVERSIGHT. (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 Section 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 Section 41.67(d);
(14) the postponement of a hearing as required by Section 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.
(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 follow the model hearing procedures prepared by the comptroller when establishing its procedures for hearings as required by Section 41.66(a).
(e) The comptroller shall prescribe the contents of a survey form for the purpose of providing the public a reasonable opportunity to offer comments and suggestions concerning the appraisal review board established for an appraisal district. The survey form must permit a person to offer comments and suggestions concerning the matters listed in Subsection (b) or any other matter related to the fairness and efficiency of the appraisal review board. The survey form, together with instructions for completing the form and submitting the form, shall be provided to each property owner at or before each hearing on a protest conducted by an appraisal review board. The appraisal office may provide clerical assistance to the comptroller for purposes of the implementation of this subsection, including assistance in providing and receiving the survey form. The comptroller, or an appraisal office providing clerical assistance to the comptroller, may provide for the provision and submission of survey forms electronically.
(f) The comptroller shall issue an annual report summarizing the survey forms submitted by property owners concerning each appraisal review board. The report may not disclose the identity of a person who submits a survey form.
Added by Acts 2013, 83rd Leg., R.S., Ch. 1259 (H.B. 585), Sec. 3, eff. January 1, 2014.
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