Members |
---|
Lee Pilz, Chairman |
Dixie Hall, Secretary |
Dawn De Laurentis |
Charles McCausland |
Lisa Richardson |
William Morris Booth |
Bo Mc Manus |
Charles Harding |
John DeCecco |
Citizens from the community are appointed by the local administrative district judge to serve on the ARB. The members of the Appraisal Review Board must be certified by the State, and attend certification training prior to serving.
Citizens from the community are appointed by the local administrative district judge to serve on the ARB. The members of the Appraisal Review Board must be certified by the State, and attend certification training prior to serving.
The ARB is the administrative review arm of the property tax system. The ARB is a quasi-judicial entity with responsibility to resolve disputes between property owners an appraisal districts. The ARB is a separate entity from the appraisal office and serves a different function.
The ARB must interpret the meaning of statutes in some protests. When such interpretation is needed, the ARB should seek legal advice from its attorney so that statutory construction can be understood and the correct protest determination can be made.
The ARB only has authority over protests submitted to it. The ARB has no role in the day-to-day operations of the appraisal office or in appraising property. It cannot order the reappraisal of a category of property or otherwise instruct the appraisal staff about how to perform its job.
The ARB has no authority to change a value or correct the appraisal records directly except where it is deciding a taxpayer protest or a correction motion. 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.