(a) On receipt of the request and deposit under Section 41A.05, the comptroller shall:
(1) appoint an eligible arbitrator who is listed in the comptroller’s registry; and
(2) send notice to the appointed arbitrator requesting the individual to conduct the hearing on the arbitration.
(b) Repealed by Acts 2017, 85th Leg., R.S., Ch. 744 (S.B. 1286), Sec. 4, eff. September 1, 2017.

Terms Used In Texas Tax Code 41A.07

  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • 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.
  • Person: includes corporation, organization, government or governmental subdivision or agency, business trust, estate, trust, partnership, association, and any other legal entity. See Texas Government Code 311.005
  • Property: means real and personal property. See Texas Government Code 311.005

(c) Repealed by Acts 2017, 85th Leg., R.S., Ch. 744 (S.B. 1286), Sec. 4, eff. September 1, 2017.
(d) If the arbitrator appointed is unable or unwilling to conduct the arbitration for any reason, the arbitrator shall promptly notify the comptroller that the arbitrator does not accept the appointment and state the reason. The comptroller shall appoint a substitute arbitrator promptly after receipt of the notice.
(e) To be eligible for appointment as an arbitrator under this section, the arbitrator must reside in this state.
(f) A person is not eligible for appointment as an arbitrator under this section if at any time during the preceding two years, the person has:
(1) represented a person for compensation in a proceeding under this title in the appraisal district in which the property that is the subject of the appeal is located;
(2) served as an officer or employee of that appraisal district; or
(3) served as a member of the appraisal review board for that appraisal district.
(g) The comptroller may not appoint an arbitrator under this section if the comptroller determines that there is good cause not to appoint the arbitrator, including information or evidence indicating repeated bias or misconduct by the person while acting as an arbitrator.
(h) A property owner may request that, in appointing an initial arbitrator under this section, the comptroller appoint an arbitrator who resides in the county in which the property that is the subject of the appeal is located or an arbitrator who resides outside that county. In appointing an initial arbitrator under Subsection (a), the comptroller shall comply with the request of the property owner unless the property owner requests that the comptroller appoint an arbitrator who resides in the county in which the property that is the subject of the appeal is located and there is not an available arbitrator who resides in that county. In appointing a substitute arbitrator under Subsection (d), the comptroller shall consider but is not required to comply with the request of the property owner. This subsection does not authorize a property owner to request the appointment of a specific individual as an arbitrator.

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