1. (a) A property owner may be represented at the hearing by:

   1. (1) the property owner;
   2. (2) an attorney who is licensed in Texas;
   3. (3) a certified public accountant;
   4. (4) a registered property tax consultant; or
   5. (5) any other person who is not otherwise prohibited from appearing in a hearing held by SOAH.
2. (b) The appraisal district may be represented by the chief appraiser or a person designated by the chief appraiser.
3. (c) If more than one protest is filed relating to the same property, or if the property is owned in undivided or fractional interests, an authorized representative of a party may appear at the hearing as provided by Texas Tax Code, §41.45.

Source Note:The provisions of this §165.23 adopted to be effective January 17, 2010, 35 TexReg 203.