| (a) At any time before the date on which final changes in the preliminary findings are certified to the commissioner of education, the comptroller may certify to the commissioner of education amended preliminary findings. (b) An amended preliminary finding is a change made by the comptroller to the district's preliminary findings that is certified to the commissioner of education and delivered to the district after the date on which preliminary findings for the district were originally certified and before the date on which final certification of changes in preliminary findings are certified. (c) If the comptroller certifies amended preliminary findings that increase the district's total taxable value, the affected district, appraisal district, and property owners have a right to protest the findings in the manner required by this subchapter. The district's, appraisal district's, and property owner's time to protest begins to run on the date the amended preliminary findings are certified. (d) An error in the comptroller's preliminary findings that was 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 subchapter. |
