(a) Scope of rules. The rules in this subchapter shall govern:
(1) the procedures concerning regular binding arbitration to appeal values determined by local appraisal review boards under Tax Code, §41A.01;
(2) the procedures concerning limited binding arbitration for certain alleged procedural violations during the local protest process under Tax Code, §41A.015; and
(3) the comptroller's registry of arbitrators.
(b) Construction of rules. Unless otherwise provided, this subchapter shall be construed in accordance with the Code Construction Act, Government Code, Chapter 311.
(c) Computation of time. Computation of time shall be consistent with the Code Construction Act, Government Code, §311.014, and Tax Code, §1.06.
Source Note: The provisions of this §9.4201 adopted to be effective April 16, 2024, 49 TexReg 4302