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In the context of property tax in Texas, ex parte communication refers to any communication between a member of the Appraisal Review Board (ARB) and the appraisal district without the presence of all parties involved in a dispute. The prohibition of such communication is crucial to ensure fairness and impartiality during the review process.

When ARB members communicate with the appraisal district without the taxpayer or their representatives being present, it can result in a lack of transparency and accountability. This could potentially lead to decisions that are biased or influenced by unrecorded discussions, undermining the integrity of the ARB's role in providing an unbiased review of property valuations.

The prohibition helps maintain the objectivity of the ARB, ensuring that all parties have an equal opportunity to present their cases and be heard in a fair setting. This is essential for protecting the rights of taxpayers and upholding the principles of due process.