The role of the Taxpayer Liaison Officer (TLO), as defined in the Texas Property Tax Code
Sec. 6.052, is to assist local property owners with questions and concerns regarding the policies and procedures of
the local appraisal district or Appraisal Review Board.
The TLO can be a valuable resource for property owners to get their questions answered, file
complaints about their experience, or understand appraisal district or ARB processes as defined by the
tax code. The TLO is responsible for working with property owners to understand these issues and
resolve any problems they may encounter.
Although appointed by the Midland Central Appraisal District Board of Directors, the board is not
involved in the day-to-day activities and management of the TLO. The TLO is independent of MIDCAD
operations and the Appraisal Review Board. The TLO has no authority to change a decision reached in
an ARB hearing or through arbitration. The TLO cannot make changes to MIDCAD policies and
procedures.
Complaints that cannot be resolved to a property owner’s satisfaction are reported by the TLO to the
Midland Central Appraisal District Board of Directors during regularly scheduled meetings. All
complaints are also reported to the Office of the Comptroller at the end of every year.
TLO Contact Information:0.
James Upham
tlo@midcad.org