(a) After reviewing a petition, the division will send
petitioner responses to the petitioner's relief requested in its grounds
for objection. The division's responses may include rejection as set
forth in this subchapter, agreement, disagreement, or modification.
No response to a rejection shall be permitted. An agreement as to
a ground for objection is deemed final resolution as to the ground
for objection to which the division granted the requested relief.
(b) Petitioner will be given a reasonable period of
time, but no less than 15 calendar days to accept the division's recommendations
and waive any further consideration of the petition or to reply to
the division's responses of disagreement and modification. A petitioner
that does not accept the division's recommendations and waive further
consideration of the petition shall reply advising the division, as
to each ground for objection to which the division has responded with
disagreement or modification, as to petitioner's agreement or disagreement.
For each ground for objection as to which petitioner does not agree
with the division's recommendation, petitioner must file with the
division director all supplemental evidence supporting the ground
for objection and provide the identity and resumé or summary
of qualifications of each witness, other than the chief appraiser
or other employees of the appraisal district that appraises property
for a protesting school district, who may testify at any hearing on
the ground for objection. Such testifying witnesses shall be identified
in a list, identifying for each on which grounds for objection the
witness may testify, and a current resumé, curriculum vitae,
or summary of qualifications and identification of relevant certifications
and licenses shall be provided for each witness. No witness identification
is required for the chief appraiser or other employees of the appraisal
district that appraises property for a protesting school district
(including a school district made the subject of a protest filed by
an authorized appraisal district as provided in this subchapter).
The method of delivery, timeliness of filing, and number of copies
required of the supplemental supporting evidence and witness disclosure
shall be governed in accordance with the provisions of §9.4306
of this title (relating to Filing a Protest). All documentary evidence
shall be filed in the following manner: organized and separated by
cover sheets to correspond to each ground for objection, with each
cover sheet clearly identifying the ground for objection number, category,
and property identification number, company identification number,
or land class and item of income or expense, as applicable. If one
or more documents are included as evidence for more than one ground
for objection, the documents may be marked and identified as an exhibit
and provided only once, rather than copied for each applicable ground
for objection. Each set of documents must be marked as a separate
exhibit (for example, "Exhibit A," "Exhibit B," etc.). However, if
documents are required under this subchapter to be submitted in triplicate,
all documents are required to be submitted in triplicate, including
exhibits. A petitioner's failure to timely respond as provided in
this subsection constitutes final resolution of the petitioner's protest.
A petitioner's failure to indicate, in an otherwise timely-filed response,
agreement or disagreement in response to the division's response of
disagreement or modification as to any ground for objection will constitute
agreement as to the ground for objection and, thus, be deemed final
resolution as to the ground for objection. All documents required
pursuant to this subsection must be filed with petitioner's reply.
Thus, all information required pursuant to this subsection must be
filed together in one submission, even if petitioner's deadline to
reply has not yet passed.
(c) Within 15 calendar days after receipt of petitioner's
reply and evidence, if any, the division shall deliver to petitioner
a copy of the documents created, collected, and utilized in conducting
the study or performing the audit, as applicable, that the division
plans to introduce as evidence relating to the grounds for objection
and all rebuttal evidence regarding each ground for objection to which
petitioner did not agree and provide the identity and resumé
or summary of qualifications of each witness, other than comptroller
employees, who may testify at any hearing on the ground for objection.
Such testifying witnesses shall be identified in a list, identifying
for each on which grounds for objection the witness may testify, and
a current resumé, curriculum vitae, or summary of qualifications
and identification of relevant certifications and licenses shall be
provided for each witness. No witness identification is required for
comptroller employees. All documentary evidence shall be filed in
the following manner: organized and separated by cover sheets to correspond
to each ground for objection, with each cover sheet clearly identifying
the ground for objection number, category, and property identification
number, company identification number, or land class and item of income
or expense, as applicable. If one or more documents are included as
evidence for more than one ground for objection, the documents may
be marked and identified as an exhibit and provided only once, rather
than copied for each applicable ground for objection.
(d) At or after the time that the division delivers
its evidence to petitioner pursuant to subsection (c) of this section,
the division will provide the petitioner with revised recommendations,
if any, and notice of the date, time, and place of the informal conference
to be held for consideration of petitioner's remaining grounds for
objection, if any. A petitioner may accept the division's recommendations
of disagreement or modification made to that point and waive further
consideration of the petition or appear at the informal conference.
Participation in the informal conference is a jurisdictional prerequisite
to referral of grounds for objection to the State Office of Administrative
Hearings (SOAH) for hearing. Failure to appear at the scheduled informal
conference will be deemed acceptance by the petitioner of the division's
recommendations and waiver by the petitioner of further consideration
of petitioner's protest. Notice under this subsection will be made
by one of the following methods: U.S. first class mail, facsimile
transmission, or e-mail.
(e) If the division has identified any failure of petitioner
to properly comply with the requirements of labeling and organizing
evidence, at the time of the informal conference the petitioner will
be notified of such failure and given the opportunity to correct such
failure through identification of evidence that was intended to correspond
to grounds for objection that remain subject to referral to SOAH.
This subsection does not apply to grounds for objection that have
been rejected, grounds for objection that have been deemed resolved
by agreement of the division, or grounds for objection that have been
resolved by agreement of the petitioner. This subsection does not
permit a petitioner to submit any additional information, documentation,
or evidence. If a petitioner, in correcting a failure to properly
comply with the requirements of labeling and organizing evidence,
reorganizes the evidence in such a manner as to include evidence under
a ground of objection other than the ground of objection understood
by the division to be the ground of objection to which the evidence
related when originally submitted and the matter is referred to SOAH,
the division may submit additional rebuttal evidence, if necessary,
upon referral to SOAH.
(f) If a petitioner and the division are unable to
resolve all of the remaining grounds for objection timely raised in
a petitioner's protest through the informal settlement conference,
the petitioner may request a hearing before a SOAH Administrative
Law Judge (ALJ).
(g) A petitioner's request for a hearing before a SOAH
ALJ shall be made by filing a written request with the division director
no later than seven calendar days after the informal conference and
must specifically identify all grounds for objection for which referral
is requested and identify the individual(s) who will present argument
and introduce evidence for petitioner at SOAH if a referral to SOAH
is made.
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