| (a) At any time before the date on which final changes in the preliminary findings under Government Code, §403.302(g) 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 a school district's preliminary findings that is certified to the commissioner of education after the date on which preliminary findings for the school 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 for a school district for which the comptroller's determination initially certified to the commissioner of education reflected valid local value pursuant to Government Code, §403.302(c) and the amended preliminary findings result in a determination that the school district's local value is invalid pursuant to Government Code, §403.302(c), the affected school district and eligible property owners to whose property the amended preliminary findings pertain have a right to protest the findings in the manner required by this subchapter. A petition protesting the comptroller's amended preliminary findings pursuant to this section must be filed within 40 calendar days after the date the comptroller certifies the amended preliminary findings to the commissioner of education. In addition to the restrictions stated in this subsection, all provisions in this subchapter relating to standing apply to protests of amended preliminary findings. (d) If the comptroller certifies amended preliminary findings for a school district that result in a change from a determination of local value of 90% or greater of the lower limit of the margin of error to a determination of local value of less than 90% of the lower limit of the margin of error, the affected school district and eligible property owners to whose property the amended preliminary findings pertain have a right to protest the findings in the manner required by this subchapter. A petition protesting the comptroller's amended preliminary findings pursuant to this section must be filed within 40 calendar days after the date the comptroller certifies the amended preliminary findings to the commissioner of education. In addition to the restrictions stated in this subsection, all provisions in this subchapter relating to standing apply to protests of amended preliminary findings. (e) If the comptroller certifies amended preliminary findings for a school district that increase the appraised or assigned value of property included in the study and owned by an eligible property owner as defined in §9.4301(6) of this title (relating to Definitions), the affected school district and eligible property owner to whose property the amended preliminary findings pertain have a right to protest the findings in the manner required by this subchapter. A petition protesting the comptroller's amended preliminary findings pursuant to this section must be filed within 40 calendar days after the date the comptroller certifies the amended preliminary findings to the commissioner of education. In addition to the restrictions stated in this subsection, all provisions in this subchapter relating to standing apply to protests of amended preliminary findings. |
