Tex. Tax Code § 5.103

Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
Section 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 incorporate the model hearing procedures prepared by the comptroller when adopting the board's procedures for hearings as required by Section 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(f) Repealed by Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2), Sec. 91(4), eff.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.

Tex. Tax Code § 5.103

Acts 2021, 87th Leg., R.S., Ch. 644 (H.B. 988), Sec. 1, eff. June 15, 2021
Amended by: Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2), Sec. 91(4), eff. January 1, 2020
Added by Acts 2013, 83rd Leg., R.S., Ch. 1259 (H.B. 585), Sec. 3, eff. January 1, 2014.