What authority does the ARB have regarding witnesses and records?

The correct choice highlights the authority of the Appraisal Review Board (ARB) to subpoena witnesses, records, and financial documents of a business during hearings. This power is significant because it allows the ARB to gather necessary evidence to make informed decisions regarding property tax disputes. By being able to compel the production of documents and testimony, the ARB ensures that all relevant information is considered, which contributes to a fair and just review process.

This authority to subpoena is crucial in maintaining transparency and accountability in the property tax system. It empowers the ARB to investigate claims and counterclaims effectively, ensuring that all parties involved present their cases fully, which aids in upholding the integrity of the appeals process.

The other options mentioned do not reflect the ARB's roles or capabilities. For instance, terminating the employment of the chief appraiser involves personnel management, which falls outside the ARB's jurisdiction. Setting tax rates pertains to the responsibilities of governing bodies, not the ARB, which focuses exclusively on reviewing property appraisals and tax exemptions. Lastly, the selection of representation for the district at a hearing is typically determined by the district itself and not by the ARB, thereby aligning with its specific function of overseeing appraisal disputes rather than managing personnel or representation for the