An Appraisal Review Board (ARB) is a group of private citizens authorized to resolve disputes between taxpayers and the Appraisal District. ARB members are appointed by the Local Administrative Judge of Collin County for two-year terms. Although the Appraisal Review Board is funded by the Appraisal District, the ARB is a separate authoritative body. The ARB determines taxpayer protests and taxing unit challenges. The ARB also determines whether the Chief Appraiser has granted or denied exemptions and agricultural appraisals properly. The ARB's decisions are binding only for the year in question. The ARB meets throughout the year on a monthly basis to carry out supplemental duties. The ARB establishes its own Procedures and Rules that govern its operations based on the Texas Comptroller's Model Hearing Procedures. For cost saving purposes, the ARB typically meets at the Appraisal District office.