Susan Combs Texas Comptroller of Public Accounts Appraisal Review Board Manual

Total Page：16

File Type：pdf, Size：1020Kb

Susan Combs Texas Comptroller of Public Accounts Appraisal Review Board Manual Table of Contents Introduction to Appraisal Review Boards . 1 Chapter 1 Qualification, Appointment and Oath . .5 . Who can serve . 5. Appointing the ARB – size and terms . .5 ARB member removal . 7. Appointment of temporary ARB members . 7. Oath of office . 7. Pay and training for ARB members . .8 ARB officers . .8 Chapter 2 ARB General Operations . 11 Customer service . .11 Hearing location . 11. Hearing procedures . 11. Hearings . .13 Scheduling . .13 Time limits . .14 Support staff and legal counsel . .14 Open Meetings Act and Public Information Act . .14 ARB records . .15 Conflicts of interest . .15 Chapter 3 Resolving Disputes and Approving Appraisal Records . 17 Step 1 Chief appraiser submits records to the ARB . 17 Step 2 ARB hears taxing unit challenges . .17 Step 3 ARB hears property owner protests . 18. Who may file . .18 Filing deadlines . .18 Notice of protest . .20 Notice of hearing . 20. Delivery of protest information . .20 Appraisal records . .24 Waiver of protest . .24 Grounds for protest . .24 Property owner representation . .24 Granting a hearing . .30 Step 4 ARB orders changes resulting from hearings . .30 Step 5 ARB approves appraisal records . .30 Step 6 Chief appraiser certifies appraisal roll to each taxing unit . 36. Chapter 4 Conducting Hearings . 37 ARB ex parte contacts and affidavit . 37. Appearance at the protest hearing . .37 Hearing procedures . 39. Evidence . .39 Presentation of evidence . .40 Relevant evidence . 40. Burden of proof . .40 Witnesses . .41 Hearsay testimony . .41 Appraiser testimony and evidence . .41 Appraisals by chief appraiser and relatives . .42 Documentary evidence . .42 Official notice . .42 Subpoenas and records . .42 Appraisal Review Board Manual i Weighing evidence . 42. Sample hearing script . .45 Postponement of hearings . 45. Chapter 5 Types of Property Owner Protests . 47 Over-appraisal . 47. Mass appraisal . .47 Cost approach . .47 Income approach . .48 Market approach . .48 Special appraisals . .48 Value limitations or other provisions . .48 Unequal appraisal . .49 Comptroller study . 49. Taxable situs . 50. Real property . .50 Personal property . .50 Property crossing state boundary lines . 50. Multi-state equipment . .50 Goods in interstate transit . .51 Property crossing taxing unit lines . .51 Taxation of business personal property used to produce income . .51 Exemptions . ..

Copy Link

Recommended publications

Greg J Sheehan, FWS Principal Deputy Director
Greg J Sheehan, FWS Principal Deputy Director Tue Jun 6, 2017 2:45pm FWS weekly check in meeting Video call: (b) (5), (b) (6) Where: AS/FWP Conference Room -- 3144 Calendar: Maureen Foster Created by: Tasha Robbins Who: Thomas Irwin, Charisa Morris, Maureen Foster, Richard Goeken, GregSheehan, Wendy Fink, Stephen Guertin, Catherine Gulac, Jason Larrabee,Tasha Robbins, Aurelia Skipwith, Marshall Critchfield, Heather Swift,Jim Kurth, Todd Willens, Roslyn Sellars, Zachariah Gambill, PegRomanik, Barbara Wainman 3pm *FWS weekly check in meeting Video call: (b) (5), (b) (6) Where: AS/FWP Conference Room -- 3144 Calendar: Greg Sheehan Created by: Roslyn Sellars Wed Jun 7, 2017 1pm OIG monthly status update meeting/conference call (Jim, Steve, Kathy Garrity, Keith Toomey, Charisa) Room 3357 Video call: (b) (5), (b) (6) Where: Dial: (b) (5) , Code: (b) (5) Calendar: Jim Kurth Created by: Roslyn Sellars Who: Casey Hammond, Stephen Guertin, Katherine Garrity, Jim Kurth, GregSheehan, Charisa Morris, Keith Toomey 2:30pm [Asst Directors/Regional Directors Only-No Deputies or Actings] - Weekly Directorate VTC: Transition Check-In--Room 3038 Video call: (b) (5), (b) (6) Calendar: Jim Kurth Created by: Thomas Irwin Who: [email protected], Tom Melius, [email protected], WandaCantrell, Edward Grace, [email protected], Henry Schlitzer,Pamela Michalegko, Kenneth Taylor, Benjamin Tuggle, Brian Bloodsworth,Robyn Thorson, Gary Frazer, Michael Gale, Jim Kurth, Charisa Morris,Paul Rauch, Denise Thompson, Seth Mott, Cynthia Martinez,cynthia_dohner@fws
[Show full text]
Eastern Progress 1992-1993 Eastern Progress
Eastern Kentucky University Encompass Eastern Progress 1992-1993 Eastern Progress 3-11-1993 Eastern Progress - 11 Mar 1993 Eastern Kentucky University Follow this and additional works at: http://encompass.eku.edu/progress_1992-93 Recommended Citation Eastern Kentucky University, "Eastern Progress - 11 Mar 1993" (1993). Eastern Progress 1992-1993. Paper 24. http://encompass.eku.edu/progress_1992-93/24 This News Article is brought to you for free and open access by the Eastern Progress at Encompass. It has been accepted for inclusion in Eastern Progress 1992-1993 by an authorized administrator of Encompass. For more information, please contact [email protected]. ACCENT ACTIVITIES WEEKEND FORECAST Buffalo wings FRIDAY: Chance of snow Much to 'Fear' On the road high in the 30* See who can boast L. Ron Hubbard's new Bruises, taunts part SATURDAY: Flurries, high to be the best in town In the 30s thriller gives chills of lacrosse lore SUNDAY: cold, high in Page A-5 Page A-7 Page A-9 the 30s THE EASTERN PROGRESS Vol. 71/No. 24 12 pages March 11, 1993 Student publication ot Eastern Kentucky University, Richmond. Ky. 40475 © The Eastern Progress, 1993 1993 STD case numbers decrease on campus Students By Mark White it can kill me. You really can't tell News editor SAFE SEX who you can get it from by having teach AIDS Myth or sex." EASTERN STUDENTS AND STD'S According to figures from the Although student health services offers testing for many sexually trans- American College Health Association, M The Progress surveyed 177 students about sexually prevention one out of every 500 students are HIV mitted diseases, it does not offer test- positive.
[Show full text]
A Report to the President U.S
A Report to the President U.S. Department of the Interior 2017-2021 REPORT TO THE PRESIDENT 2017-2021 U.S. Department of the Interior JANUARY 15, 2021 Report to the President Report to the President U.S. DEPARTMENT OF THE INTERIOR LETTER TO THE PRESIDENT The Department of the Interior (Department) has focused on improving the ways we serve the American public, while moving forward with your policy priorities. In doing so, the Department has made incredible progress furthering conservation stewardship, expanding opportunities to hunt and fish on public lands, improving core administrative functions, creating a common-sense regulatory regime, and enhancing our Nation’s energy independence. On behalf of the more than 65,000 Secretary David L. Bernhardt dedicated employees who work diligently across our Nation to accomplish important missions in service to the American people, I am pleased to present the Department’s Summary of Actions Report for 2017- 2021. This report highlights the Department’s major and historic achievements toward fulfilling your vision on behalf of all Americans. David L. Bernhardt Secretary of the Interior Page 1 Report to the President PURPOSE AND INTRODUCTION Secretary Bernhardt and First Lady Melania Trump at Grand Teton National Park From the beginning days of the Trump-Pence Administration, President Donald J. Trump gave clear direction to the Department of the Interior (Department, DOI, or Interior). He set priorities and ambitious goals, challenging Federal agencies through Governmentwide Executive orders, Presidential memoranda, and other actions to deliver better results for the American people. Interior has worked relentlessly to implement the President’s agenda for the betterment of our society and economy.
[Show full text]
Republican Party Precinct Report — Official
Republican Party Precinct Report — Official Montgomery County, Texas — Primary Election — March 02, 2010 Page 1 of 510 03/09/2010 09:06 AM Total Number of Voters : 41,101 of 242,862 = 16.92% Precincts Reporting 85 of 85 = 100.00% Party Candidate Early Election Total Precinct 01 (Ballots Cast: 121) United States Representative, District 8, Vote For 1 Republican Party Scott Baker 6 14.29% 12 16.44% 18 15.65% Tyler Russell 3 7.14% 2 2.74% 5 4.35% Melecio Franco 0 0.00% 1 1.37% 1 0.87% Kevin Brady 33 78.57% 58 79.45% 91 79.13% Cast Votes: 42 93.33% 73 96.05% 115 95.04% Over Votes: 0 0.00% 0 0.00% 0 0.00% Under Votes: 3 6.67% 3 3.95% 6 4.96% Governor, Vote For 1 Republican Party Debra Medina 4 9.09% 13 17.33% 17 14.29% Kay Bailey Hutchison 10 22.73% 15 20.00% 25 21.01% Rick Perry 30 68.18% 47 62.67% 77 64.71% Cast Votes: 44 97.78% 75 98.68% 119 98.35% Over Votes: 0 0.00% 0 0.00% 0 0.00% Under Votes: 1 2.22% 1 1.32% 2 1.65% Lieutenant Governor, Vote For 1 Republican Party David Dewhurst 34 100.00% 65 100.00% 99 100.00% Cast Votes: 34 75.56% 65 85.53% 99 81.82% Over Votes: 0 0.00% 0 0.00% 0 0.00% Under Votes: 11 24.44% 11 14.47% 22 18.18% Attorney General, Vote For 1 Republican Party Greg Abbott 36 100.00% 64 100.00% 100 100.00% Cast Votes: 36 80.00% 64 84.21% 100 82.64% Over Votes: 0 0.00% 0 0.00% 0 0.00% Under Votes: 9 20.00% 12 15.79% 21 17.36% Comptroller Of Public Accounts, Vote For 1 Republican Party Susan Combs 35 100.00% 65 100.00% 100 100.00% Cast Votes: 35 77.78% 65 85.53% 100 82.64% Over Votes: 0 0.00% 0 0.00% 0 0.00% Under Votes:
[Show full text]
Welcome to the Texas Women's HALL of FAME 2014 PROGRAM
GCW_HOF_program_042514.indd 1 4/28/14 9:20 AM TEXAS Women’s hall of fAME Welcome to The Texas Women’s HALL OF FAME 2014 PROGRAM Welcome Carmen Pagan, Governor’s Commission for Women Chair Invocation Reverend Coby Shorter Presentation The Anita Thigpen Perry School of Nursing at Texas Tech University Keynote Address Governor Rick Perry Induction 2014 Texas Women’s Hall of Fame Honorees Closing 3 Texas Governor‘s Commission for Women GCW_HOF_program_042514.indd 2-3 4/28/14 9:20 AM TEXAS Women’s hall of fAME TEXAS Women’s hall of fAME The Texas Women’s HALL OF FAME AWARDS The Governor’s Commission for Women established the Texas Women’s Hall of Fame in 1984 to honor the remarkable achievements of Texas women while sharing their stories of great determination and innovation. The biennial awards highlight Texas women who have made significant contributions, often despite great odds. Nominations are submitted from across the state and reviewed by a panel of judges. Past honorees include first ladies, Olympic athletes and astronauts. The Texas Women’s HALL OF FAME 2014 Inductees The History of Our HALL OF FAME EXHIBIT In 2003, the Governor’s Commission for Women established a permanent exhibit for the Texas Women’s Hall of Fame on the campus of Texas Woman’s University in Denton, Texas. The exhibit features the biographies, photographs and video interviews of more than 100 notable women who have been chosen to represent the very best from our state. The exhibit is free of charge, and it is open to the public Monday through Friday from 8:00 a.m.
[Show full text]
Cash: All FILER NAME CASH 1 Texans for Greg Abbott $6,117,859.84 2 Craddick, Tom $3,814,633.69 3 Whitmire, John $3,347,404.29 4 Ellis, Rodney G
Cash: All FILER NAME CASH 1 Texans For Greg Abbott $6,117,859.84 2 Craddick, Tom $3,814,633.69 3 Whitmire, John $3,347,404.29 4 Ellis, Rodney G. $1,861,011.03 5 Texans For Rick Perry $1,439,760.39 6 Friends Of Susan Combs Committee $1,428,247.83 7 Wolens, Steven D. $1,160,842.68 8 Watson, Kirk P. $1,124,661.30 9 Fraser For Texas Senate $1,072,745.82 10 Armbrister, Kenneth $1,000,205.25 11 Brimer, Kenneth $955,451.90 12 Jackson, James M. $898,423.98 13 Nelson, Jane $865,482.41 14 Averitt, Kip $861,848.25 15 Zaffirini, Judith $820,616.64 16 Solomons, Burt $757,988.74 17 Shapiro, Florence $754,656.29 18 Ogden, Stephen E. $688,664.71 19 Friends Of Tony Garza $673,292.65 20 West, Royce $649,617.71 21 Friends Of Kyle Janek $599,670.76 22 Eltife, Kevin P. $572,349.54 23 David Dewhurst Committee $567,810.43 24 Mccall, James B. $501,653.68 25 Texans For Joe Straus $467,916.97 26 Pitts, James R. $442,407.22 27 Justice Phil Johnson For Supreme Court $418,765.88 28 Chisum, Warren D. $415,473.49 29 Patterson, Jerry E. $379,641.66 30 Branch, Daniel H. $362,060.61 31 Sibley, David $358,902.75 32 Paxton, W. Kenneth $353,804.68 33 Texans For Don Willett $333,531.26 34 Goolsby, James Tony $323,295.85 35 Krusee, Michael $321,505.96 36 Seliger, Kelton G.
[Show full text]
TEXAS ETHICS COMMISSION MEETING MINUTES February 2, 2007, 10:02 A.M
TEXAS ETHICS COMMISSION MEETING MINUTES February 2, 2007, 10:02 a.m. Texas Workforce Commission Building 101 E. 15th Street, Conference Room 244, Austin, Texas 78701 COMMISSIONERS PRESENT: Raymond R. “Tripp” Davenport, III, Chair; Ross Fischer; Jim Graham; Cullen R. Looney; Paula M. Mendoza; David Montagne; and Nicholas C. Taylor. COMMISSIONERS ABSENT: Tom Harrison, Vice Chair. STAFF PRESENT: Natalia L. Ashley, Birdie Bagwell, Amy Barden, Margie Castellanos, Homer Diaz, Sharon Finley, Jeanine C. Hudson, Jason D. King, Becky Levy, Bobby Mannas, Veronica Medrano, Robbie Miller, David A. Reisman, Tim Sorrells, Ian Steusloff, and Mary Young. MINUTES This meeting was tape recorded. These minutes are a summary record of the commission's actions at the meeting. For a detailed record of discussions and statements made by persons speaking at the meeting, please consult the audio tapes on file at the commission's office. Agenda Item 1: Call to order; roll call. The meeting was called to order by Chair Davenport. David A. Reisman, Executive Director, called the roll. All commissioners were present except Commissioner Harrison. Agenda Item 2: Communication to the commission from the public. None. Agenda Item 3: Comments by the commissioners. Commissioner Fischer briefed the commission regarding the status of the recommendations of the Task Force. Commissioner Taylor requested David Reisman, Executive Director, to brief the commission on the internal staff guidelines for penalties and to begin the consideration of the accuracy or the appropriateness of the statutory and internal guidelines. Chair Davenport presented former Chair Looney with a gift certificate in appreciation for his service as chair of the commission.
[Show full text]
Administration of Donald J. Trump, 2017 Nominations Submitted to The
Administration of Donald J. Trump, 2017 Nominations Submitted to the Senate December 22, 2017 The following list does not include promotions of members of the Uniformed Services, nominations to the Service Academies, or nominations of Foreign Service officers. Submitted January 20 Terry Branstad, of Iowa, to be Ambassador Extraordinary and Plenipotentiary of the United States of America to the People's Republic of China. Benjamin S. Carson, Sr., of Florida, to be Secretary of Housing and Urban Development. Elaine L. Chao, of Kentucky, to be Secretary of Transportation. Jay Clayton, of New York, to be a Member of the Securities and Exchange Commission for a term expiring June 5, 2021, vice Daniel M. Gallagher, Jr. (term expired). Daniel Coats, of Indiana, to be Director of National Intelligence, vice James R. Clapper, Jr. Elisabeth Prince DeVos, of Michigan, to be Secretary of Education. David Friedman, of New York, to be Ambassador Extraordinary and Plenipotentiary of the United States of America to Israel. Nikki R. Haley, of South Carolina, to be the Representative of the United States of America to the United Nations, with the rank and status of Ambassador Extraordinary and Plenipotentiary, and the Representative of the United States of America in the Security Council of the United Nations. Nikki R. Haley, of South Carolina, to be Representative of the United States of America to the Sessions of the General Assembly of the United Nations during her tenure of service as Representative of the United States of America to the United Nations. John F. Kelly, of Virginia, to be Secretary of Homeland Security.
[Show full text]
2000 Republican Primary Election Day Only
REPUBLICAN PARTY TARRANT COUNTY, TEXAS ELECTION DAY ONLY MARCH 10, 1998 PRIMARY ELECTIONS VOTES PERCENT PRECINCTS COUNTED (OF 534) . 534 100.00 REGISTERED VOTERS - TOTAL . 786,371 BALLOTS CAST - TOTAL REPUBLICAN . 32,184 100.00 UNITED STATES REPRESENTATIVE DISTRICT 6 (WITH 225 OF 225 PRECINCTS COUNTED) GREG MULLANAX . 6,131 31.40 JOE BARTON . 13,397 68.60 UNITED STATES REPRESENTATIVE DISTRICT 12 (WITH 220 OF 220 PRECINCTS COUNTED) KAY GRANGER . 7,336 100.00 UNITED STATES REPRESENTATIVE DISTRICT 24 (WITH 77 OF 77 PRECINCTS COUNTED) STAN C. PENN . 656 36.30 SHAWN TERRY . 1,151 63.70 UNITED STATES REPRESENTATIVE DISTRICT 26 (WITH 12 OF 12 PRECINCTS COUNTED) DICK ARMEY . 1,314 100.00 GOVERNOR (WITH 534 OF 534 PRECINCTS COUNTED) GEORGE W. BUSH . 30,303 95.90 R. C. CRAWFORD . 1,295 4.10 LIEUTENANT GOVERNOR (WITH 534 OF 534 PRECINCTS COUNTED) RICK PERRY . 25,022 100.00 ATTORNEY GENERAL (WITH 534 OF 534 PRECINCTS COUNTED) JOHN CORNYN . 9,420 31.48 TOM PAUKEN . 10,500 35.09 BARRY WILLIAMSON . 10,002 33.43 COMPTROLLER OF PUBLIC ACCOUNTS (WITH 534 OF 534 PRECINCTS COUNTED) CAROLE KEETON RYLANDER . 24,251 100.00 COMMISSIONER OF THE GENERAL LAND OFFICE (WITH 534 OF 534 PRECINCTS COUNTED) JERRY PATTERSON . 9,850 35.73 DAVID DEWHURST . 15,985 57.99 DON LOUCKS . 1,732 6.28 Page 1 COMMISSIONER OF AGRICULTURE (WITH 534 OF 534 PRECINCTS COUNTED) HAMP HODGES . 8,552 30.60 SUSAN COMBS . 19,396 69.40 RAILROAD COMMISSIONER (WITH 534 OF 534 PRECINCTS COUNTED) STEVE STOCKMAN . 13,013 44.41 TONY GARZA .
[Show full text]
Winter, 2015 Dillon Ferguson Headliners Club’S New President Ou Know the Old Joke: in the Dictionary, Next to the Culinary Field
VOL 7, NO. 51 Winter, 2015 Dillon Ferguson Headliners Club’s New President ou know the old joke: In the dictionary, next to the culinary field. His wife, Cissie, is “self-employed” and is active Yword (fill in the blank) is a picture of (whoever). in many community affairs. In this version – and it’s no joke – next to the definition of When asked about his favorite memory associated with leadership, are the words, “quiet competence, intelligence, Headliners, Ferguson recalled the “bachelor lunch” his father- good judgment” …and a picture ofHEADLINES Dillon Ferguson, in-law had for him. There was a satisfied-sounding pause, Headliner’s new Board President. and then he stated that no more details were forthcoming. Ferguson started his career More recently, he enjoyed the as a petroleum landman after post-election rundown with graduating from the School of Ken Herman, and as always, the Business at UT. He worked for Christmas Party. At the President’s Getty Oil and was sent by the party in February, Ferguson toasted company to South Texas College with a glass of his preferred drink, of Law, where he attended at a full-bodied Merlot. night, and eventually taught. He He said that he was looking joined the firm of Butler Binion forward to being President, and Rice Cook & Knapp and in 1979 hopes that members will feel free moved to Washington, DC, with to make suggestions. He stated his wife, Marialice (Cissie). He very positively that, “this is the best loved living in the nation’s capitol run club I’ve ever been associated but found it a “difficult place to with.” He feels that Sue Meller is a practice law.” He recalled the “brain trust”, and one of his main classic comparison of government goals is to “keep the chair warm for and sausage being made – “neither the next President.” of them are very pretty.” So, in Others feel that he will 1981, the family moved back to do much more than warm the Houston, finally relocating to bench.
[Show full text]
9Tepublican Cwomen
45TH ANNIVERSARY CELEBRATION Qrealer 9/ousfon Council of Cfederaled 9tepublican CWomen VICTORY'08 KICK·OFF LUNCHEON THURSDAY, JANUARY 31 I 2008 INTERCONTINENTAL HOUSTON HOTEL CZ/nderwriler Kyle Janek, State Senate, District 17 %hie Oponsors Bob and Pat Hebert, Ft. Bend County Judge Jim Murphy and John Davis, State Representatives Districts 133 and 129 Oponsors Paul Bettencourt, Harris County Tax Assessor Jerry Eversole, Harris County Commissioner, Pet. 1 Steve Radack, Harris County Commissioner, Pet 3 Michael Stafford, Harris County Attorney 9/osls Mike and Devon Anderson, Judges, Criminal District Courts 262 and 177 Bill Boyce, Justice 141h Court of Appeals . Ed Emmett, Harris County Judge Patricia Harless, State Representative District 126 Elizabeth Ames Jones, Texas Railroad Commissioner Dan Patrick, State Senator District 7 . Reece Rondon, Judge District Court 234 Corbin Van Arsdale, State Representative, Dist. 130 Beverly Beverly Woolley, State Representative, District 136 John Zerwas, State Representative District 8 Melissa Fertel, Candidate, Judge, Civil Court #55 and Fiore Talarico %ble9losls John Culberson, Congressman CD7 Gary Elkins, State Representative District 135 Jean Spradling Hughes, Judge County Criminal Court 15 Larry McCorkle, Judge Civil District Court 133 Tom my Thomas, Harris County Sheriff . Tom my Williams, State Senator District 4 Borah Van Dormolen, Immediate Past President, TFRW uupporlers Caroline Baker, Judge, Civil Dist. Ct. 151 . Lynn Bradshaw Hull, Judge, Civil Dist. Ct. 80 Jeff Brown, Judge, Civil Dist. Ct. 55 . Phil Camus, Harris County Constable, Pet. 5 John Donovan, Judge, Civil Dist. Ct. 61 . Adele Hedges, Chief Justice 141h Court of Appeals 51 Laura Carter Higley, Justice 1 Court of Appeals . Patricia Kerrigan, Judge 1901h Judicial Dist.
[Show full text]
Bullock Museum Annual Report1 81
2 0 Bullock Museum Annual Report1 81 SUMMARY DIRECTOR’S THROUGHOUT OUR 18-YEAR HISTORY as the State’s With initiatives such as Cool Summer AT-6A now has its rightful place as one official history museum, there have been few years as Nights, the Museum was able to entice of the most iconic artifacts within the transformational as Fiscal Year 2018. In September 2017, we new audiences inside the galleries with Museum, along with La Belle and the began with all the promise of a new director at the music, art, and performances. Expanded Capitol’s original Goddess of Liberty. helm, the culmination of a nation-wide search. We distance learning programs continued We aim to wisely steward the funding that could not have known during those first months of to reach classrooms across the state makes all of this possible, and through Fall that Catherine Taylor would be with us for just through video-conferencing. High school the generosity of the Texas State History a short time, and that in January 2018, we would and university teachers began using the Museum Foundation, our members, mourn her sudden passing. It was a loss keenly felt Texas Story Project to teach marketable and our guests, as well as the State of by her family and long-time friends and colleagues, skills in their classrooms, providing Catherine Taylor Texas, we continue to look to the past, and for us at the Museum, her leadership and tenure inspiration for us to support and expand serve the present, and plan for the future will not soon be forgotten.
[Show full text]