| (a) A final decision ordering changes to findings made
as a result of a school district's protest or other final resolution
of the protest under this subchapter resulting in changes to preliminary
findings arising from a school district's protest will change Government
Code, §403.302 findings for the school district or school district
split regarding which the protest was filed and Tax Code, §5.10
findings for all appraisal districts in which the school district
or school district split is located.
(b) A final decision ordering changes to findings made
as a result of a property owner's protest or other final resolution
of the protest under this subchapter resulting in changes to preliminary
findings arising from a property owner's protest will change Government
Code, §403.302 findings for the school district(s) or school
district split(s) regarding which the protest was filed and Tax Code, §5.10
findings for the appraisal district(s) in which the school district(s)
or school district split(s) is located. After final resolution of
a property owner's protest resulting in changes in preliminary findings
and involving property located in two or more school districts or
school district splits that is valued as a unit, the division will
provide to each appraisal district in which the property is located
and to the protesting taxpayer a list of value ratios calculated on
the revised unit value for each school district and school district
split located within the appraisal district in which the property
is located. The list is provided for informational purposes only and
will not impact the values certified to the commissioner of education.
(c) A final decision ordering changes to findings made
as a result of an appraisal district's protest authorized by this
subchapter or other final resolution of the protest under this subchapter
resulting in changes to preliminary findings arising from an authorized
appraisal district's protest will change Government Code, §403.302
findings for the school district or school district split regarding
which the protest was filed and Tax Code, §5.10 findings for
the appraisal district.
(d) 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.
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