PURPOSE OF APPRAISAL REVIEW BOARD (ARB)
The
purpose of Appraisal Review Board (ARB) is to accept, for review and determination
of protests, the appraisal records presented by the Chief Appraiser. It
is responsible for conducting the hearings to resolve tax unit challenges
and taxpayer protests. Substantially completing hearings and approving
the appraisal records by no later than July 20th of each year. They act
on corrections of clerical errors to the appraisal roll(s) which affect
tax liability and on a motion by the taxpayer of the Chief Appraiser to
correct errors to the appraisal roll(s) that result in incorrect appraised
values of the owners' properties.Review appraisal records after submission
to the ARB to:
