| (a) At any time before the date on which the final
taxable value of each school district is certified to the commissioner
of education under Government Code, §403.302(j), the comptroller
may certify amended preliminary findings to the commissioner of education
under Government Code, §403.302(g).
(b) If the comptroller amends preliminary findings
for all school districts in a study, eligible school districts and
eligible property owners may protest the amended preliminary findings
in the manner required by this subchapter. A petition protesting the
comptroller's amended preliminary findings must be filed within 40
calendar days after the date the comptroller certifies the amended
preliminary findings to the commissioner of education.
(c) If the comptroller amends preliminary findings
for a singular school district in a study, the affected school district
and eligible property owners within that school district may protest
the amended preliminary findings in the manner required by this subchapter.
A petition protesting the comptroller's amended preliminary findings
pursuant to this subsection must be filed within 40 calendar days
after the date the comptroller certifies the amended preliminary findings
to the commissioner of education.
(d) In addition to the restrictions stated in this
section, all provisions in this subchapter relating to standing apply
to protests of amended preliminary findings.
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