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 . ..