The following words and terms, when used in this subchapter,
shall have the following meanings, unless the context clearly indicates
otherwise.
(1) Agent--A petitioner may designate an agent to act
on behalf of the petitioner in protesting comptroller's findings pursuant
to this subchapter. Except as provided in paragraph (7) of this section,
a petitioner may designate only one agent per protest. The agent is
the individual that the petitioner, if acting through an agent, is
required to designate in the petition to perform the following activities
on behalf of the petitioner:
(A) receive and act on all notices, orders, decisions,
exceptions, replies to exceptions, and any other communications regarding
the petitioner's protest;
(B) resolve any matter raised in petitioner's protest;
(C) argue and present evidence at any hearing on petitioner's
protest and authorize individuals other than the agent to argue and
present evidence at a hearing on petitioner's protest; and
(D) any other action required of petitioner.
(2) ALJ--An Administrative Law Judge employed by the
State Office of Administrative Hearings.
(3) Clerical error--A numerical error that is or results
from a mistake or failure in writing, copying, transcribing, entering
or retrieving computer data, computing, or calculating. In this subchapter,
"clerical error" does not include an error that is or results from
a mistake in judgment or reasoning. In this subchapter, "clerical
error" does not include any claim regarding the conduct of the study
generally, such as a claim of a study design defect; only district-specific
numerical errors are included in the definition of "clerical error."
(4) Division--The comptroller's Property Tax Assistance
Division.
(5) Division director--Director of the comptroller's
Property Tax Assistance Division. Except as otherwise provided in
this subchapter, all petitions and other documents related to a protest
shall be filed or served, as applicable, by delivery to the division
director.
(6) Eligible property owner--A property owner in a
school district or school district split whose property is included
in the study conducted by the comptroller under Government Code, §403.302
and whose tax liability on such property is $100,000 or more. A property
owner is an "eligible property owner" only in a school district or
school district split in which all of the requirements of this subsection
are met. Property is "included in the study" only if, in conducting
the study, the comptroller appraised or otherwise assigned a value
other than local value to the property and the value of the property
is reflected on the study's confidence interval detail for the school
district or school district split in which the property was located.
Additionally, in the case of a protest of the comptroller's findings
under Government Code, §403.302(h), the property must not have
been deleted from the study before final findings were certified to
the commissioner of education. In the case of a protest of the comptroller's
findings under Government Code, §403.302(g), the property owner's
property must be included in the study for the year in which the preliminary
findings were made that are the subject of the protest. In the case
of a protest of the comptroller's findings under Government Code, §403.302(h),
the property owner's property must have been included in the study
for the year that is the subject of the audit under protest. Property
is not "included in the study" in the case of a protest under Government
Code, §403.302(g) or (h) by virtue of any calculations made pursuant
to Government Code, §403.302(c-1), (d), (d-1), (e), (i) - (k)
and a property owner does not have standing to protest such calculations.
(7) Petition--The documents and supporting evidence
filed by petitioner in accordance with this subchapter to protest
the comptroller's findings under Government Code, §403.302(g)
or (h). A petitioner is limited to one petition per audit or property
value study, except that a petitioner protesting property value study
findings may file a separate petition solely to address self report
corrections pursuant to §9.4305(g) of this title (relating to
Who May Protest). If a petitioner files one petition to protest property
value study findings and a separate petition pursuant to §9.4305(g)
of this title, the petitioner may designate different agents for each
protest. If a petitioner files one petition to protest both property
value study findings and to address self report corrections pursuant
to §9.4305(g) of this title, the petitioner may designate only
one agent.
(8) Petitioner--A school district or eligible property
owner who submits a petition to protest the comptroller's findings
under Government Code, §403.302(g) or (h). In addition, an appraisal
district may be a petitioner if it is authorized in writing by a school
district to file a petition to protest and the school district is
not filing a petition to protest. Unless the context clearly indicates
otherwise, in this subchapter, the term "petitioner" includes petitioner's
agent. When, in this subchapter, information is to be provided to
or served on a petitioner, such information, except as otherwise provided
in this subchapter, shall be provided to or served on the agent designated
by petitioner or, if no agent has been designated, to petitioner's
designated employee contact.
(9) SOAH--The State Office of Administrative Hearings.
A matter may be referred to SOAH only by the comptroller.
(10) Comptroller--The Comptroller of Public Accounts
and employees and designees of the Comptroller of Public Accounts.
(11) School district split--Each portion of a school
district located in different counties where properties are appraised
by different appraisal districts. The property value study is conducted
by school district split in school districts that are located in two
or more counties; therefore, protests under this subchapter that are
filed regarding a school district that is located in two or more counties
may only be filed in the split(s) in which the protesting party has
standing and the protest is otherwise permitted as provided in this
subchapter. As used in this subchapter, unless the context clearly
indicates otherwise, "school district" means an applicable school
district split for a school district that is located in two or more
counties.
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