Texas Register, Volume 34, Number 4, Pages 393-490, January 23, 2009 Page: 435
393-490 p. ; 28 cm.View a full description of this periodical.
Extracted Text
The following text was automatically extracted from the image on this page using optical character recognition software:
time to be granted or denied by the director of the Property Tax
Assistance Division. This change addresses the commenter's
concern that the division manager is too close to the Property
Value Study to make a fair decision.
The commenter stated that 9.4310(c)(5) and (7) should be
deleted from the grounds on which the ALJ may dismiss a
petition. The commenter stated that dismissal for failure to
certify that notice was delivered was a trap for small districts.
The commenter stated that dismissal because amended prelim-
inary findings were filed does not make sense and the ground
should be deleted or made very narrow. The agency declined to
make the suggested changes because the ALJ is not required
to dismiss on these grounds, and were the division to make
a motion to dismiss on any of the grounds listed, the subject
party would have an opportunity to present its argument against
dismissal. The commenter stated also that 9.4311(e), which
defines the comptroller's burden of proof, should be deleted
because it does not correctly state the comptroller's burden.
The agency deleted the provision.
The comptroller corrected an error in 9.4308(c) by deleting the
word "mediation." The inclusion of mediation in the subsection
was inadvertent and appeared to provide both a settlement
conference and mediation, instead of providing petitioners with
a choice to request either mediation or an informal conference
before proceeding to a hearing. A change in the name of the
comptroller division that is charged with conducting the Property
Value Study occurred after publication of the proposed rules. To
accommodate the change, the comptroller added a definition of
"division" to 9.4301 and renumbered all paragraphs that follow
9.43.01(5). Specific references to the division's name were
deleted from 9.4303 and 9.4305 - 9.4312.The comptroller
also deleted an unnecessary sentence concerning the means
by which the manager may provide written approval to file
protests through electronic transmission from 9.4307(d)(4)
and corrected a grammatical error in subsection (f)(4) changing
"than" to "that."
The new rules are adopted under Government Code, 403.303,
which requires the comptroller to adopt procedural rules govern-
ing the conduct of the protest hearing.
The new rules implement Government Code, 403.303, which
concerns protests of the comptroller's preliminary certification of
school district total taxable property value.
9.4301. Definitions.
The following words and terms, when used in this subchapter, shall
have the following meanings, unless the context clearly indicates oth-
erwise.
(1) Agent--The individual that the petitioner is required to
designate in the petition to perform the following activities on behalf
of the petitioner:
(A) receive and act on all notices, orders, decisions, ex-
ceptions, replies to exceptions, and any other communications regard-
ing the petitioner's protest;
(B) resolve any matter raised in petitioner's petition;
(C) argue and present evidence timely submitted with
the petition at petitioner's protest hearing, unless agent designates in
writing another individual to argue and present timely submitted evi-
dence; and
(D) any other action required of petitioner.(2) ALJ--An Administrative Law Judge employed by the
State Office of Administrative Hearings.
(3) Appraisal district measures--The comptroller's mea-
sures of the degree of uniformity and median level of appraisal of an
appraisal district made under Tax Code, 5.10.
(4) Decision--
(A) Proposed decision--A finding made by the ALJ
concerning a protest of preliminary findings of taxable value, subject
to filing of exceptions by any party.
(B) Final decision--An official finding adopted by the
deputy comptroller.
(5) Division--The Comptroller of Public Accounts division
that is charged with conducting the Property Value Study and the per-
formance of other programmatic functions related to the administration
of the state property.
(6) District--A school district. District does not include an
appraisal district.
(7) Good cause--Appropriate justification other than a
claim that the periods provided by these rules are too short.
(8) Person--Any individual, partnership, corporation, asso-
ciation, governmental subdivision, or public or private organization.
(9) Petition--The document and supporting evidence filed
by petitioner indicating disagreement with the comptroller's prelimi-
nary findings or appraisal district measures.
(10) Petitioner--A school superintendent, chief appraiser
or eligible property owner who submits a petition seeking redetermi-
nation of the comptroller's preliminary findings or appraisal district
measures. Unless the context clearly indicates otherwise, in this sub-
chapter, the term "petitioner" includes petitioner's agent.
(11) Preliminary findings--The comptroller's findings
of district property value delivered to a district and certified to the
commissioner of education under Government Code, 403.302(f) or
(g).
(12) Protest--A disagreement by a district, property owner,
or appraisal district with the comptroller's preliminary findings or ap-
praisal district measures initiated by timely filing the petition required
by 9.4307 of this title (relating to Filing a Protest).
(13) Ratio study--A study designed to evaluate appraisal
performance through a comparison of appraised values made for tax
purposes with independent estimates of market value based either on
sales prices or independent appraisals.
(14) SOAH--The State Office of Administrative Hearings.
9.4302. Intent, Scope, and Construction of Subchapter H.
(a) Intent and scope of Subchapter H. This subchapter is in-
tended to provide a petitioner with an informal, clear process for re-
solving a disagreement with the Comptroller of Public Account's pre-
liminary findings of property value, certified to the commissioner of
education pursuant to Government Code, 403.302(f) and (g), and the
measures of degree of uniformity and the median level of appraisal
made as required by Tax Code, 5.10. This section governs all aspects
of a preliminary findings or appraisal district measures protest.
(b) Construction of protest rule. Rules concerning protests of
the preliminary findings of property value certified to the commissioner
of education pursuant to Government Code, 403.302(f) or (g) and the
measures of degree of uniformity and the median level of appraisals
made pursuant to Tax Code, 5.10, will be reasonably construed inADOPTED RULES January 23, 2009 34 TexReg 435
Upcoming Pages
Here’s what’s next.
Search Inside
This issue can be searched. Note: Results may vary based on the legibility of text within the document.
Tools / Downloads
Get a copy of this page or view the extracted text.
Citing and Sharing
Basic information for referencing this web page. We also provide extended guidance on usage rights, references, copying or embedding.
Reference the current page of this Periodical.
Texas. Secretary of State. Texas Register, Volume 34, Number 4, Pages 393-490, January 23, 2009, periodical, January 23, 2009; Austin, Texas. (https://texashistory.unt.edu/ark:/67531/metapth90836/m1/41/: accessed June 7, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting UNT Libraries Government Documents Department.