Tax Code Section 6.052 requires appraisal districts in counties with populations of more than 120,000 to appoint taxpayer liaison officers. The Appraisal District Board of Directors appoints the taxpayer liaison officer, who serves at the pleasure of the board.
The primary responsibilities for taxpayer liaison officers are to administer public access functions; resolve disputes; handle ARB complaints, comments and suggestions; provide public information; present reports to the Board of Directors; and assist the local Administrative District Law Judge.
Taxpayer liaison officers may be called upon to assist ARBs in preparing local hearing procedures based on the Comptroller's model hearing procedures and Tax Code Section 6.052 requires taxpayer liaison officers to assist taxpayers, agents, and any member of the public with the Comptroller's ARB Survey.
Taxpayer liaison officers are responsible for receiving and compiling a list of comments and suggestions filed by chief appraisers, property owners or their agents concerning matters listed in the ARB's hearing procedures or any other matter related to the fairness and efficiency of the ARB. The taxpayer liaison officer must forward to the Comptroller's office all comments and suggestions received outside of the Comptroller's electronic ARB survey. The comments must be entered verbatim using the Comptroller's template.