Texas Administrative Code
Title 34 - PUBLIC FINANCE
Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS
Chapter 9 - PROPERTY TAX ADMINISTRATION
Subchapter D - APPRAISAL REVIEW BOARD
Section 9.803 - Requirements for Appraisal Review Board Records

Universal Citation: 34 TX Admin Code § 9.803

Current through Reg. 50, No. 13; March 28, 2025

The record kept by each appraisal review board for each proceeding of the board shall contain the following items:

(1) names of the board members present and the date of the proceeding;

(2) the name of the chief appraiser if the chief appraiser appears at the proceeding or, if a chief appraiser's designee(s) appear(s) instead of the chief appraiser, the name(s) of such designee(s);

(3) the names of all other persons appearing on behalf of the appraisal district;

(4) the name and resident address of the protesting property owner or the name and address of the challenging taxing unit, as applicable;

(5) the names of persons appearing at the proceeding on behalf of the board and any protesting or challenging party, a description of such persons' relationship to the party on whose behalf they appeared at the proceeding (e.g., "attorney for appraisal review board" or "agent for property owner"), and a copy of any legally required written authorization for such persons' appearance in a representative capacity (e.g., written designation of agent pursuant to Tax Code, § 1.111);

(6) a description of the property subject to the protest or challenge;

(7) the notice of protest, challenge petition, or other document that gave rise to the proceeding and any written motions submitted to the board;

(8) all affidavits signed by the appraisal review board members in accordance with Tax Code, § 41.66(f)-(g);

(9) an audio recording of testimony presented during the proceeding or, if no audio recording is made, a written summary of the testimony presented during the proceeding;

(10) all documentary and physical evidence, including all affidavits, offered and/or submitted by the parties to the board for consideration at the proceeding;

(11) the name and resident address of every witness and confirmation that each witness testified under oath;

(12) a notation of any formal motions made and the rulings made thereon;

(13) all written requests for subpoenas, copies of all subpoenas issued, all responses made in response to subpoenas issued, and records indicating compliance with the requirements of Tax Code, § 41.61;

(14) all records pertaining to service and enforcement pursuant to Tax Code, § 41.62;

(15) all records pertaining to compensation for subpoenaed witnesses and records indicating compliance with the requirements of Tax Code, § 41.63;

(16) the final, written orders of the board;

(17) notations of the date of the final, written order(s) and the date each notice of issuance of order is placed in the mail; and

(18) all notices pertaining to the protest or challenge received by the board pursuant to Tax Code, § 42.06.

Disclaimer: These regulations may not be the most recent version. Texas may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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