(a) A district may protest the preliminary findings of its taxable value. (b) A district may protest the preliminary findings of taxable value of an audit within the district. (c) An owner of property included in a sample used by the comptroller to determine the taxable value of a category of property in a district may protest the comptroller's preliminary findings of value if the total ad valorem tax liability on the owner's properties included in the category sample for the district is $100,000 or more. (d) An appraisal district may protest the comptroller's measures, made under Tax Code, §5.10, of the level and uniformity of property appraisals within the district. (e) A protest filed by a property owner or an appraisal district will not be considered for any purposes to be a protest filed by a district. (f) A petition must be signed by: (1) the superintendent of the district, if it is a petition filed by a school district; or (2) the property owner or the property owner's agent, if it is a petition filed by a property owner; or (3) the chief appraiser of the appraisal district, if it is a petition filed by an appraisal district. |