Texas Statutes (Last Updated: January 4, 2014) |
TAX CODE |
Title 1. PROPERTY TAX CODE |
Subtitle F. REMEDIES |
Chapter 41A. APPEAL THROUGH BINDING ARBITRATION |
Sec. 41A.07. APPOINTMENT OF ARBITRATOR
-
(a) On receipt of the request and deposit under Section 41A.05, the comptroller shall send the property owner and the appraisal district a copy of the comptroller's registry of qualified arbitrators and request that the parties select an arbitrator from the registry. The comptroller may send a copy of the registry to the parties by regular mail in paper form or may send the parties written notice of the Internet address of a website at which the registry is maintained and may be accessed. The parties shall attempt to select an arbitrator from the registry.
(b) Not later than the 20th day after the date the parties receive the copy of the registry or notice of the Internet address of the registry website, the appraisal district shall notify the comptroller that:
(1) the parties have selected an arbitrator and request that the comptroller appoint the selected arbitrator; or
(2) the parties were unable to select an arbitrator and request the comptroller to appoint an arbitrator.
(c) On receipt of notice from the appraisal district under Subsection (b), the comptroller shall:
(1) appoint:
(A) the arbitrator selected under Subsection (b)(1), if applicable; or
(B) any arbitrator included in the comptroller's registry, if Subsection (b)(2) applies; and
(2) send notice to the arbitrator appointed, requesting that the arbitrator conduct the arbitration.
(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.