What is required of the appraisal district regarding evidence for the ARB hearing?

The requirement for the appraisal district to provide evidence at the appraisal review board (ARB) hearing is that there must be a written request from the property owner made at least 14 days prior to the hearing. This stipulation is in place to ensure that property owners have an adequate opportunity to prepare for the hearing and review the evidence that will be presented against them. Providing a specific timeline, such as the 14-day notice, helps in creating a structured process that allows both parties—property owners and the appraisal district—to gather and present their respective evidence effectively.

The other options do not align with the established requirement. While requests made upon direction from the ARB or with different notice periods may seem logical, they do not capture the essence of what is mandated by Texas property tax law regarding notifications and the exchange of evidence in advance of a hearing. Understanding this timeline is crucial for both property owners and consultants involved in property tax disputes to ensure compliance with the procedural rules governing appraisal hearings.