ARBITRATION PROCEDURES
** The Arbitrator cannot discuss the issues of evidence, arguments, facts, merits or the subject property outside of the formal meeting. **
The Arbitrator will contact Property Owner & Appraisal District via telephone within 21 days after receiving the information once the appointment has been accepted by the Arbitrator and confirmed by the Texas Comptroller of Public Accounts.
Arbitration by Mail
1...The Arbitrator will request Property Owner and Appraisal District send evidentiary documents (discovery documents) to the Arbitrator for review and decision. The Arbitrator will also request that copies of evidentiary documents be mailed to each party. Documents must be received within 10 days of request or agreed upon date.
2...The Arbitrator will review the documents provided by each party within 10 days of receipt.
3...Not later than the 20th day after the date of receipt, the Arbitrator shall make an award and deliver a copy of the award to the Property Owner, Appraisal District and Comptroller by first class mail.
In Person or Teleconference Hearings
1...The Arbitrator will set a venue & time for hearing as soon as possible following first contact with Property Owner & Appraisal District but not less than 30 days before the hearing. Notice shall be given both parties by phone, e-mail or by certified letter. Arbitrator will request that all evidentiary documents (discovery documents) be mailed (or emailed in PDF format) to the Arbitrator and copies be sent to each party. Arbitrator, Property Owner & Appraisal District must receive these documents not less than 10 days prior to the hearing. Following receipt of the first evidentiary documents, rebuttal documents may be submitted. Arbitrator, Property Owner and Appraisal District must receive rebuttal documents at least 5 days prior to the hearing to be considered as evidence.
2...On the day of hearing, parties will arrive on time for in person hearings or be available at designated phone number at the time assigned for teleconference proceedings. Arbitrator will initiate the conference call or notify all parties of the call-in phone number for teleconference proceedings. Parties may be represented by an employee of the Appraisal District, a licensed attorney in this state, a licensed real estate broker or salesperson under Chapter 1101, Occupations Code a licensed real estate appraiser under Chapter 1103 OC or a property tax consultant registered under Chapter 1152 OC.
3...If one party fails to appear, the Arbitrator may hear and determine the controversy on the evidence produced without regard to whether a party who has been notified as provided fails to appear.
4...Unless otherwise provided by the agreement to arbitrate, the Arbitrator may adjourn the hearing as necessary and postpone to a time not later than the date set by the agreement for making the award or a later date agreed to by the parties.
5...Arbitrator will commence the meeting by introducing him/herself and giving a summary of the reason(s) all parties concerned are at the hearing as well as confirming the property address and discrepancy in value. All questions &/or comments will be directed only to the Arbitrator.
6...Property Owner & Appraisal District must each identify themselves, state their credentials and agree to the reason(s) to proceed with the hearing. Parties have the right to be heard, to present evidence and to cross-examine. The Arbitrator will administer the Oath** required of a witness in a civil action pending in a district court to each witness testifying before them.
7...Property Owner will have up to 30 minutes to present their case. Appraisal District will not be allowed to interrupt during this time. Arbitrator may ask questions to get clarification on issues that are not clear. Upon completion, Property Owner will inform the Arbitrator accordingly.
8...The Appraisal District will have up to 30 minutes to present their case. Property Owner will not be allowed to interrupt during this time. Arbitrator may ask questions to get clarification on issues that are not clear. Upon completion, Appraisal District will inform the Arbitrator accordingly.
9...Property Owner will have up to 30 minutes to cross examine and for rebuttal.
10...Appraisal District will have up to 30 minutes to cross examine and for rebuttal.
11...Arbitrator may issue a subpoena for attendance of a witness or production of books, records, documents or other evidence. The subpoena shall be served in the manner provided by law for the service of a subpoena issued in a civil action pending in a district court.
12...Arbitrator may authorize a deposition for use as evidence of a witness who cannot be required by subpoena to appear or who is unable to attend or for discovery or evidentiary purposes to be taken of an adverse witness.
13...Arbitrator will ask both parties if they have any additional information to provide. If there is no additional information from either party and there is no further evidence required by the Arbitrator by subpoena or deposition, the Arbitrator will close the hearing.
14...Parties will leave the premises or disconnect from teleconference line.
15...Not later than the 20th day after the date the hearing is concluded the Arbitrator shall make an award and deliver a copy of the award to the Property Owner, the Appraisal District and the Comptroller by first class mail.
**Oath:
"Do you solemnly swear that documentation and evidence submitted for consideration in this arbitration hearing and any statements that you shall make during this hearing is the truth, so help you God?"
REMINDER: See the notice at the top of this page. For more a more detailed description of procedures, rights and determinations, please refer to State Tax Code.