1. Inform everyone that the tape recorder is on. The day's date should be stated.
   
2. Introduce/Identify the ARB panel members and the district appraiser to the taxpayer/agent, or the challenging taxing unit (whichever is applicable).
   
3. Describe the role of the ARB panel to the taxpayer/agent.
   
4. One of the panel members will administer the following oath to all those who will be giving testimony during the hearing: the taxpayer/agent; the challenging taxing unit, or any additional witnesses -- "Do you solemnly swear or affirm that the testimony you shall present to the Appraisal Review Board for the Midland Central Appraisal District shall be true and correct to the best of your knowledge and ability".
   
   The chairperson will also explain that the affidavits signed by the ARB members state that they have not communicated about the property subject to protest before the time of the protest hearing.
   
5. The panel chairperson identifies the protested case by name, address, number and value. ARB records of each hearing must also include the name and residence address of every witness that testifies at the hearing.
   
6. The district appraiser gives the property description.
   
7. The taxpayer/agent verifies the property description.
   
8. The appraiser and taxpayer/agent exchange written material to be presented to the panel.
   
9. The taxpayer/agent will present testimony and written material to the panel, stating the value he/she seeks based on the evidence presented.
   
10. The appraiser will present the district's testimony and written material to the panel.
    
11. The appraiser and taxpayer/agent may cross-examine.
    
12. The panel may direct questions to the district and/or taxpayer/agent regarding evidence.
    
13. To finalize the hearing, the panel chairperson closes the testimony-part of the hearing.
    
14. The panel chairperson entertains a formal motion establishing value.
    
15. The panel members vote on the motion establishing value, and the taxpayer/agent is instructed of the panel's opinion of value.
    
16. The chairperson explains to the taxpayer/agent that the panel's opinion of value will go to the full Appraisal Review Board for final certification.
    
17. The chairperson explains to the taxpayer/agent that upon receipt of his/her Board certified notice by mail, he/she has 45 days to appeal to District Court if still in disagreement with the Board's decision.

For more information, please see Taxpayer's Rights and Remedies