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ARB Board Members
John Keyes
Jimmy Jones
Royce Blackburn
Norma Bessent
NanC Mark
The ARB's Role in the Property Tax System
The local property tax system follows the principle of checks and balances. An
appraisal district
board
of directors hires the chief appraiser and sets the
budget. The directors have no authority to
set values
or appraisal methods. The
chief appraiser carries out the appraisal district's legal duties,
hires the staff,
makes the appraisals and operates the appraisal office.
The appraisal review board (ARB) is the judicial part of the system. The ARB
is a separate body
from
the appraisal office and serves a different function.
It hears and resolves disputes over appraisal
matters.
This is a very broad and
important responsibility, but the ARB must be sensitive to its
legal
and
practical
limits.
First, the ARB
only has authority over matters submitted to it. The ARB has
no role in the day to
day
operations of the appraisal office
or in appraising property.
Except where it is deciding a protest, challenge or a correction motion,
the ARB has no authority
to
change a value or correct the appraisal
records directly. In a challenge, it must order the chief
appraiser
to reappraise or correct the records related to the challenge.
Only in resolving taxpayer
protests can the
ARB make changes or set a value
on its own. Such a change only affects the
property in question.
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