(a) A school district may protest the comptroller's
preliminary findings certified under Government Code, §403.302(g).
(b) A school district may protest the comptroller's
certified findings of an audit conducted under Government Code, §403.302(h).
(c) A property owner eligible under Government Code, §403.303(a)
may protest the comptroller's preliminary findings certified under
Government Code, §403.302(g).
(d) An eligible property owner in a school district
may protest the comptroller's certified findings of an audit conducted
under Government Code, §403.302(h).
(e) A petition submitted by a property owner will not
be considered for any purposes to be a protest filed by a school district.
(f) Self-report corrections. A school district may
seek correction of an error in the comptroller's preliminary findings
certified under Government Code, §403.302(g) caused by an error
in the school district's annual report of property value, by a clerical
error in a district's local value made by the division, or by a correction
or change in a school district's appraisal roll that occurred before
the preliminary certification of the study findings by timely filing
a self-report correction pursuant to §9.4308(i) of this title
(relating to Contents of Petition).
(g) No petition initiating a protest of the comptroller's
preliminary findings published under Government Code, §403.302(g),
other than self-report corrections submitted pursuant to §9.4308(i)
of this title, may be filed by any party in a school district in a
year in which a study is not conducted.
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