What governs the procedures for hearings conducted by appraisal review boards?

The procedures for hearings conducted by appraisal review boards are governed by The Property Tax Code. This code lays out the specific rules and regulations pertaining to property tax assessments, including how appraisal review boards must operate. It ensures consistency and fairness in the hearing process, guiding how property owners can contest appraisals and providing a framework for the review boards to conduct these hearings. This includes stipulations on notification, the evidence that can be presented, timelines for appeals, and the decisions that the boards can make.

The other options pertain to different areas of law and do not specifically address the operation of appraisal review boards in the context of property tax hearings. The Local Government Code deals with issues relevant to local government operation, the Administrative Procedures Act outlines general procedures for state agencies but does not specifically encompass property tax review boards, and the Texas Penal Code relates to criminal offenses and is not applicable in this context.