Texas Register, Volume 32, Number 45, Pages 8061-8222, November 9, 2007 Page: 8,099
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(2) Appraisal district measures--The comptroller's mea-
sures of the degree of uniformity and median level of appraisal of an
appraisal district made under [the] Tax Code, 5.10.
(3) Decision.
(A) Proposed decision--An official finding made by the
hearing examiner concerning a protest of preliminary findings of tax-
able value, subject to filing of exceptions by any party.
(B) Final decision--An official finding made by the
hearing examiner and signed by the Deputy Comptroller if a written
exception is filed by the petitioner. A proposed decision may also
become final without the Deputy Comptroller's signature, if no excep-
tions to that proposed decision are timely filed.
(4) District--A school district. District does not include an
appraisal district.
(5) Person--Any individual, partnership, corporation, asso-
ciation, governmental subdivision, or public or private organization.
(6) Petition--The document and supporting evidence filed
by petitioner indicating disagreement with the comptroller's prelimi-
nary findings or appraisal district measures.
(7) Petitioner--A school superintendent, chief appraiser or
eligible property owner who submits a petition seeking redetermination
of the comptroller's preliminary findings or appraisal district measures.
(8) Preliminary findings--The comptroller's findings of
district property value delivered to a district and certified to the com-
missioner of education under [the] Government Code, 403.302(f) or
(g).
(9) 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 subsection (f) of this section.
(10) 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.
(b) Intent and scope of protest rule. The protest rule is intended
to provide a petitioner with a clear process for resolving a disagreement
with the Comptroller of Public Account's preliminary findings of prop-
erty value certified to the commissioner of education pursuant to [the-]
Government Code, 403.302(f) or (g), and the measures of degree of
uniformity and the median level of appraisal made pursuant to [the] Tax
Code, 5.10. This rule governs all aspects of a preliminary findings or
appraisal district measures protest.
(c) Construction of protest rule. Rules concerning protests of
the preliminary findings of property value certified to the commissioner
of education pursuant to [the] Government Code, 403.302(f) or (g)
and the measures of degree of uniformity and the median level of ap-
praisals made pursuant to [the] Tax Code, 5.10, will be reasonably
construed in the rule's total context and in a manner providing a fair
decision for every protest. Unless the context clearly indicates other-
wise, in this rule, the term "petitioner" includes petitioner's agent.
(d) General provisions.
(1) All petitions and other documents related to a protest
of the comptroller's preliminary findings or appraisal district measures
shall be filed with the Comptroller of Public Accounts of the State of
Texas, Property Tax Division manager. No document or petition is filed
until actually received. However, any petition including supportingevidence is timely filed if it is sent to the Property Tax Division manager
by:
(A) first-class United States mail in a properly ad-
dressed and stamped envelope or wrapper, and the envelope or wrapper
exhibits a legible postmark affixed by the United States Postal Service
showing that the petition including supporting evidence was mailed
on or before the last day for filing; or
(B) an express mail corporation in a properly addressed
envelope or wrapper, and the envelope or wrapper exhibits a legible
date showing that the petition including supporting evidence was de-
livered to the express mail corporation for delivery on or before the last
day for filing; or
(C) fax received on or before the last day for filing if the
petition including supporting evidence, is under ten pages in content,
the original is mailed within three days of the fax and all procedures
for submitting a protest have been followed.
(2) An extension of time shall be requested in writing five
days in advance of the original deadline for which the extension is re-
quested. No more than one extension during an appeals period may be
granted for each petitioner. An extension may not extend the deadline
for more than ten days. An extension shall be granted only by the hear-
ing examiner for good cause shown, and if the reason for the extension
is not the petitioner's neglect, indifference, or lack of diligence. Good
cause does not include a claim that the time periods established in this
rule are too short to meet the deadline. If requested in writing by the
petitioner and for good cause shown, the hearing examiner may waive
the requirement that the request for the extension be made five days in
advance of the deadline.
(3) In computing a period of time, the period begins on the
day after the act or event in question and ends on the last day of the
time period. If the last day of the time period is a Saturday, Sunday,
or state or federal legal holiday, the period of time runs until the end
of the first day which is neither a Saturday, Sunday, or state or federal
legal holiday.
(4) The protest hearing will be conducted by a hearing ex-
aminer.
(5) Before a scheduled protest hearing the comptroller or
a petitioner may request a preliminary conference to clarify the issues
or resolve the protest. If the request is accepted, the conference shall
be scheduled during business hours at the offices of the comptroller
or at a time mutually agreeable to the comptroller and the petitioner.
Admissions, proposals, or offers made in the compromise of disputed
issues in a preliminary conference may not be admitted in a hearing. A
hearing examiner may not attend a preliminary conference.
(6) An error in the comptroller's preliminary findings
caused by an error in a district's annual report of property value or by
a change in a district's certified tax roll may be corrected by timely
filing a petition and otherwise complying with the requirements of this
section.
(7) A district shall send notice of its protest to each ap-
praisal district that appraises property for the district. An appraisal dis-
trict shall send notice of its protest to each district that participates in
the appraisal district. The district's or appraisal district's petition shall
contain a certification that a copy of its petition was delivered as re-
quired by this subsection.
(8) A property owner may contact the Property Tax Divi-
sion manager for information concerning the districts or appraisal dis-
tricts that have filed a petition as required by this section. A district or
appraisal district may contact the Property Tax Division manager forPROPOSED RULES November 9, 2007 32 TexReg 8099
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Texas. Secretary of State. Texas Register, Volume 32, Number 45, Pages 8061-8222, November 9, 2007, periodical, November 9, 2007; Austin, Texas. (https://texashistory.unt.edu/ark:/67531/metapth97422/m1/39/?q=music: accessed June 20, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting UNT Libraries Government Documents Department.