(a) Upon receipt of a request for binding arbitration through the online arbitration system or from the appraisal district if using the paper-based system, the comptroller shall review the request to determine whether to accept or reject the request. Before rejecting a request, the comptroller shall notify the owner or agent and the appraisal district of the defect in the request by regular first-class mail, or by electronic mail, at the comptroller's discretion. If notified by electronic mail, the notification is deemed delivered on the date the comptroller transmits the electronic mail.     
      (b) If the owner or agent, as applicable, fails to complete and sign the Request for Binding Arbitration (Form AP-219), to provide an opinion of value on this form, to include with the request a copy of the ARB order being appealed, in cases in which an agent is initiating the request, fails to include a completed Form 50-791, or fails to address any other defect that the comptroller determines to be curable, the request for binding arbitration shall be rejected unless the defect is cured, according to the comptroller, within fifteen (15) calendar days of the comptroller's written notice of the defect, as described in subsection (a) of this section. If the owner or agent fails to cure the defect on or before the 15th day after the date the comptroller delivers the notice, the comptroller shall reject the request.     
      (c) Upon acceptance of a valid request for binding arbitration, the comptroller shall notify the appraisal district and the property owner or authorized individual, or the agent if one was designated under §9.4253 of this title (relating to Agent Representation in Arbitration), that the request for binding arbitration has been accepted. The parties shall have 45 calendar days from the date on the comptroller's letter or notice of such acceptance in which to try to settle the case or otherwise determine that the request for arbitration should be withdrawn before an arbitrator is appointed to the case according to §9.4256 of this title (relating to Comptroller Appointment of Arbitrators. If the property owner or agent promptly notifies the comptroller's office in writing received before an arbitrator accepts the case that the request for arbitration is withdrawn, the withdrawal will be considered timely and the deposit will be refunded, less the $50 administrative fee due the comptroller's office. If the property owner or agent does not notify the comptroller's office in writing before an arbitrator accepts the case that the request for arbitration is withdrawn, the arbitrator shall be entitled to the fee pursuant to §9.4264(g) of this title (relating to Payment of Arbitrator Fee, Refund of Property Owners Deposit, and Correction of Appraisal Roll). If the owner or agent is participating in the online arbitration system, written notice of withdrawal is accepted and effective only if entered into the system.     
      (d) Compliance with the provisions of this subchapter is required whether the comptroller's office administers the binding arbitration process through the traditional paper-based system or through the online arbitration system.     
      (e) The comptroller's office requests that email addresses be provided on various forms, including the Request for Binding Arbitration (Form AP-219), the Appointment of Agent(s) for Binding Arbitration (Form 50-791), and in connection with the use of the online arbitration system. If email addresses are provided, it is considered a voluntary disclosure and constitutes consent to the collection and disclosure of the information for the purposes for which it was requested and the email addresses may be subject to disclosure under the Texas Public Information Act.     
      (f) All appraisal districts, arbitrators, and agents are required to use the online system when the comptroller's office makes it generally available for the administration of the binding arbitration system and to communicate with property owners who elect to use the online arbitration system. If a property owner does not choose to use the online arbitration system, the appraisal district and arbitrator are to communicate and deliver materials to the property owner using first-class mail, electronic mail, or any other method acceptable to the property owner, appraisal district, and arbitrator.     
      (g) To the extent issues or questions arise regarding the proper use or access to the online arbitration system, including the date by which it is made generally available, the comptroller's office may provide written guidance on its website or within the online arbitration system itself or through other available means.     
      (h) Arbitrations appealing ARB orders issued for the 2018 tax year and subsequent tax years shall be governed by the applicable provisions of this subchapter. Arbitrations appealing ARB orders issued for the 2017 tax year and previous tax years shall be governed by the terms of §9.804 of this title.     
     Source Note:        The provisions of this §9.4255 adopted to be effective May 29, 2018, 43 TexReg 3459; amended to be effective December 31, 2019, 44 TexReg 8327