Section 41.01 - Duties of Appraisal Review Board(a) The appraisal review board shall:(1) determine protests initiated by property owners;(2) determine challenges initiated by taxing units;(3) correct clerical errors in the appraisal records and the appraisal rolls;(4) act on motions to correct appraisal rolls under Section 25.25;(5) determine whether an exemption or a partial exemption is improperly granted and whether land is improperly granted appraisal as provided by Subchapter C, D, E, or H, Chapter 23; and(6) take any other action or make any other determination that this title specifically authorizes or requires.(b) The board may not review or reject an agreement between a property owner or the owner's agent and the chief appraiser under Section 1.111(e).(c) The appraisal review board by rule shall adopt procedures for hearings the board conducts under this subchapter and Subchapter C. Before adopting the hearing procedures, the board shall hold a public hearing to consider the hearing procedures proposed for adoption by the board. Not later than May 15 of each year, the board shall hold the hearing, make any amendments to the proposed hearing procedures the board determines are necessary, and by resolution finally adopt the hearing procedures. The board must comply with Section 5.103(d) when adopting the hearing procedures. The chairman of the board is responsible for the administration of hearing procedures adopted by the board.(d) The appraisal review board shall distribute copies of the hearing procedures adopted by the board to the board of directors of, and the taxpayer liaison officer for, the appraisal district for which the appraisal review board is established and to the comptroller not later than the 15th day after the date the board adopts the hearing procedures.(e) The appraisal review board shall post a copy of the hearing procedures adopted by the board: (1) in a prominent place in each room in which the board conducts hearings under this subchapter and Subchapter C; and(2) if the appraisal district for which the board is established maintains an Internet website, on the appraisal district's website.Amended by: Acts 2021, 87th Leg., R.S., Ch. 644 (H.B. 988), Sec. 14, eff. June 15, 2021 Acts 1999, 76th Leg., ch. 631, Sec. 9, eff. Sept. 1, 1999 Acts 1997, 75th Leg., ch. 1039, Sec. 37, eff. Jan. 1, 1998 Acts 1993, 73rd Leg., ch. 1031, Sec. 5, eff. Sept. 1, 1993 Amended by Acts 1981, 67th Leg., 1st C.S., p. 169, ch. 13, Sec. 133, eff. Jan. 1, 1982 Acts 1979, 66th Leg., p. 2302, ch. 841, Sec. 1, eff. Jan. 1, 1982.