(a) A protest shall be asserted by timely filing a
petition with the division. A petition protesting the comptroller's
preliminary findings under Government Code, §403.302(g) must
be filed within 40 calendar days after the date the comptroller certifies
preliminary findings of taxable value to the commissioner of education
pursuant to Government Code, §403.302(g). A petition seeking
a self-report correction pursuant to §9.4305(g) of this title
(relating to Who May Protest) must be filed within 40 calendar days
after the date the comptroller certifies preliminary findings of taxable
value to the commissioner of education pursuant to Government Code, §403.302(g).
A petition protesting the comptroller's findings under Government
Code, §403.302(h) must be filed within 40 calendar days after
the date the comptroller certifies findings of the audit to the commissioner
of education pursuant to Government Code, §403.302(h).
(b) A petition must be signed by:
(1) the superintendent of the school district and the
school district's designated agent, if it is a petition filed by a
school district;
(2) the superintendent of the school district, the
chief appraiser of the appraisal district, and the appraisal district's
designated agent, if any, if it is a petition filed by an appraisal
district authorized by a school district; or
(3) the property owner and the property owner's agent,
if it is a petition filed by a property owner.
(c) All petitions shall be filed with the division
director in the form and manner prescribed by the comptroller. A petition
may be delivered to the division director by hand delivery, mail,
overnight delivery service, or email in accordance with the provisions
of §9.4302(d) of this title (relating to General Provisions),
but a petition is not filed until it is actually received by the division
director. For purposes of this subsection, receipt by the division
constitutes receipt by the division director. The petitioner is responsible
for verifying receipt by the division of all documents delivered regardless
of the method of delivery. A petitioner shall have the burden to prove
that a petition was timely filed.
(d) A petition delivered to the division director by
hand delivery or email is timely filed only if it is received on or
before the last day for filing as set forth in subsection (a) of this
section and meets the requirements set forth in §9.4302(d) of
this title.
(e) A petition delivered to the division director by
mail is timely filed only if it is received on or before the last
day for filing as set forth in subsection (a) of this section or if
it is received within ten calendar days of the day it is sent and
it is sent by United States Postal Service first-class mail in a properly
addressed and sufficiently stamped envelope or box and the envelope
or box exhibits a legible postmark affixed by the United States Postal
Service or by compliant use of a postage meter licensed by the United
States Postal Service showing that the petition was mailed on or before
the last day for filing as set forth in subsection (a) of this section.
(f) A petition delivered to the division director by
overnight delivery service is timely filed only if it is received
on or before the last day for filing as set forth in subsection (a)
of this section or if it is received within ten calendar days of the
day it is sent and it is sent by overnight delivery service in a properly
addressed and prepaid envelope or box and the envelope or box exhibits
a legible date showing that the petition was delivered to the overnight
delivery service for delivery on or before the last day for filing.
(g) A school district shall deliver a copy of its petition,
except supporting documentary evidence, to each appraisal district
that appraises property for the district. An appraisal district authorized
by a school district to file a protest shall deliver a copy of its
petition, except supporting documentary evidence, to the school district
that authorized the protest. A property owner shall deliver a copy
of its petition, including supporting documentary evidence, to each
school district and appraisal district in which the property under
protest is located. Every petition shall contain a certification that
a copy of the petition was delivered as required by this subsection.
(h) The petition, including supporting documentary
evidence, if filed by hand delivery, mail, or overnight delivery service,
must be filed in triplicate with the division director and the original
and both copies must be in the form required under this subchapter.
If filed by email, only the original must be filed; no additional
copies are required.
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