34 Tex. Admin. Code § 9.803

Current through Reg. 49, No. 45; November 8, 2024
Section 9.803 - Requirements for Appraisal Review Board Records

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.

34 Tex. Admin. Code § 9.803

The provisions of this §9.803 adopted to be effective February 3, 1998, 23 TexReg 798; amended to be effective May 16, 2010, 35 TexReg 3650