Current officers and employees of the appraisal district, taxing units, and State
Comptroller's office may not serve. In larger counties (population greater than
100,000), former directors, officers, and employees of the appraisal district can't serve
on the ARB. Some other specific Tax Code restrictions also apply. ARB members must comply
with special conflict of interest laws.
ARB meetings are open to the public. Notices of the date, time, and place of
each meeting must be posted at least 72 hours in advance at the appraisal district office
and at the county clerk's office. The ARB's hearing procedures must be posted in a
prominent place in the room in which hearings are held. For cost savings, the ARB
typically meets at the appraisal office. It does not usually have its own staff or office.
The chief appraiser must publicize annually the right to and methods for protesting before
the ARB. The ARB by rule will provide for hearing times in the evening or on Saturday or
Sunday.
