(a) A property owner may be represented at the hearing by:
(1) the property owner;
(2) an attorney who is licensed in this state;
(3) a certified public accountant;
(4) a registered property tax consultant; or
(5) any other person who is not otherwise prohibited from appearing in a hearing held by the office.
(b) The appraisal district may be represented by the chief appraiser or a person designated by the chief appraiser.
(c) An authorized representative of a party may appear at the hearing to offer evidence, argument, or both, in the same manner as provided by Section 41.45, Tax Code.