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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 COMPTROLLER PROPERTY VALUE STUDY AND AUDIT FINDINGS
RULE §9.4317Effect of Final Decision and Certification of Changes

(a) A final decision ordering changes to findings made as a result of a school district's protest will change Government Code, §403.302 findings for the school district and Tax Code, §5.10 findings for all appraisal districts in which the school district is located.

(b) A final decision ordering changes to findings made as a result of a property owner's protest will change Government Code, §403.302 findings for the school district(s) in which the property that is the subject of the protest is located and Tax Code, §5.10 findings for the appraisal district(s) in which the property that is the subject of the protest is located.

(c) 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 Government Code, §403.302(g) preliminary findings on or before August 15 of the year following the year of the study.


Source Note: The provisions of this §9.4317 adopted to be effective January 26, 2011, 36 TexReg 268

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