| (a) A proposed decision is final, in either its original or amended form, on the date signed by the deputy comptroller. (b) A final decision ordering changes to preliminary findings made as a result of a school district's protest will change the preliminary findings for the appraisal district in which the school district is located. (c) A final decision ordering changes to preliminary findings made as a result of an appraisal district's protest will change the preliminary findings for the school districts participating in the appraisal district. (d) A final decision ordering changes to preliminary values made as a result of a property owner's or district's protest will change the measures for an appraisal district. (e) A final decision ordering changes to preliminary findings made as a result of a property owner's protest will change the preliminary findings for the school district where the property which is the subject of the protest is located. A property owner's preliminary value may be changed by a protest brought by a school district or appraisal district. (f) The comptroller shall deliver written notice of the final decision to each protesting petitioner. (g) Certification of changes to preliminary findings. Unless the comptroller determines that circumstances require otherwise, the comptroller shall certify to the commissioner of education all changes to the preliminary findings on or before August 15 of the year following the year of the study. |
