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Historical Rule for the Texas Administrative Code

TITLE 34PUBLIC FINANCE
PART 1COMPTROLLER OF PUBLIC ACCOUNTS
CHAPTER 9PROPERTY TAX ADMINISTRATION
SUBCHAPTER LPROCEDURES FOR PROTESTING PRELIMINARY FINDINGS OF TOTAL TAXABLE VALUE
RULE §9.4308Prehearing Matters
Repealed Date:01/26/2011

(a) After reviewing a protest, the division will send petitioner's agent a recommendation and a form on which the petitioner may indicate agreement or disagreement with the division's recommendation, and request an informal settlement conference, non-binding mediation with a mediator designated by the comptroller, or a hearing before a State Office of Administrative Hearings (SOAH) Administrative Law Judge (ALJ).

(b) If the petitioner requests an informal settlement conference or mediation, the division will schedule a time for the informal settlement conference or mediation. The division will then notify the petitioner of the date, time, and place of the settlement conference or mediation.

(c) If a petitioner and the division are unable to resolve all of the issues raised in a petitioner's protest through an informal settlement conference, the petitioner will be given the opportunity to request a hearing before a SOAH ALJ.

(d) If a petitioner requests mediation, both parties to the mediation will appear before a mediator selected by the comptroller, who will listen to the evidence and argument presented by the parties. Any agreements reached as a result of the mediation must be documented in writing signed by all affected parties. If the parties are unable to resolve all issues raised in the petition through mediation, either party may request a hearing.

(e) Each party shall bear its own costs for participating in the mediation. If a non-comptroller employee is designated as a mediator, costs of the mediator's time and expenses shall be borne equally by all the parties.


Source Note: The provisions of this §9.4308 adopted to be effective January 29, 2009, 34 TexReg 434

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