What is a required action for appraisal review boards according to the comptroller?

Developing model hearing procedures is a required action for appraisal review boards according to the comptroller. This requirement is in place to ensure consistency and fairness in the appeals process for property tax assessments. By establishing model hearing procedures, appraisal review boards can provide a structured framework for conducting hearings, which includes guidelines on how to present evidence, the roles of the parties involved, and the overall conduct of the hearing. This not only helps streamline the process but also ensures that the rights of taxpayers are protected and that they have a clear understanding of the procedural aspects of challenging an appraisal.

In contrast, regular self-assessments, preparation of contingency plans, and individual tax collection training, while important to various functions within tax administration and property appraisal, do not specifically address the required actions for appraisal review boards as stipulated by the comptroller. These activities serve different purposes and do not directly contribute to the primary responsibilities of the appraisal review boards in the context of conducting fair and organized hearings for property tax appeals.