| (a) Scope of rules. The rules in this subchapter shall
govern the procedures for submitting a petition initiating a protest
of the comptroller's findings under Government Code, §403.302(g)
or (h) and the conduct of protest hearings and the filing of exceptions
and replies to exceptions for proposals for decision. The Texas Administrative
Procedures Act, the Texas Rules of Civil Procedure, the Texas Rules
of Evidence, and the State Office of Administrative Hearings (SOAH)
procedural rules do not apply to protests of the comptroller's findings
conducted pursuant to Government Code, §403.303. Nothing in this
subsection shall preclude general application by a SOAH Administrative
Law Judge of evidentiary principles addressed in the Texas Rules of
Evidence as an advisory tool in making evidentiary determinations
in protests of the comptroller's findings conducted pursuant to Government
Code, §403.303.
(b) Construction. Unless otherwise provided, this subchapter
shall be construed as provided by the Code Construction Act, Government
Code, Chapter 311.
(c) Computation of time. In computing a period of time
prescribed or allowed by the rules in this subchapter, the first day
is excluded and the last day is included. If the last day of any period
is a Saturday, Sunday, or Texas state or federal holiday on which
the comptroller's office is closed, the period is extended to include
the next day that is not a Saturday, Sunday, or Texas state or federal
holiday on which the comptroller's office is closed.
(d) Submitting and serving documents.
(1) Unless otherwise provided, every document relating
to a protest including, but not limited to, a petition, shall be delivered
to the division director by one of the following methods:
(A) Hand delivery to the attention of the Director,
Property Tax Assistance Division, delivered to 1711 San Jacinto, 3rd
Floor, Austin, Texas 78701.
(i) A petition delivered to the division director by
hand delivery is timely submitted only if it is physically received
by the division director on or before 5:00 p.m. CST on the 40th day
after the date on which the comptroller's preliminary findings are
certified to the commissioner of education.
(ii) Division reserves the right to require delivery
by a method other than hand delivery if physical receipt by the division
is not practicable.
(B) United States Postal Service regular first-class
mail or common or contract carrier, in a properly addressed and sufficiently
stamped envelope or package, addressed to Director, Property Tax Assistance
Division, 1711 San Jacinto, 3rd Floor, Austin, Texas 78701.
(i) A petition delivered to the division director by
regular first class mail is timely submitted if it bears a post office
cancellation mark indicting a date not later than the 40th day after
the date on which the comptroller's preliminary findings are certified
to the commissioner of education and is physically received by the
division director not later than the 47th day after the date the comptroller's
preliminary findings are certified to the commissioner of education.
(ii) A petition delivered to the division director
by common or contract carrier is timely submitted if it bears a receipt
mark indicating a date not later than the 40th day after the date
on which the comptroller's preliminary findings are certified to the
commissioner of education and is physically received by the division
director not later than the 47th day after the date the comptroller's
preliminary findings are certified to the commissioner of education.
(C) Electronic mail (email) sent to PTAD.Appeals@cpa.texas.gov.
Delivery by email will only be accepted if all documents being delivered
by email are attached in Microsoft Word® or portable document
format (pdf) compatible with the latest version of Adobe Acrobat®
in a file size that can be accommodated by the division's computer
system at the time of delivery. A petition delivered to the division
director by electronic mail is timely submitted if all emails and
documents attached to emails, including the petition, are received
by the division not later than the 40th day after the date on which
the comptroller's preliminary findings are certified to the commissioner
of education.
(D) Electronic files sent by comptroller file transfer
protocol (FTP) or ad hoc reporting website. Delivery by FTP or ad
hoc reporting website will only be accepted if requested by email
sent to PTAD.Appeals@cpa.texas.gov before 4:00 p.m. CST on the 40th
day after the date on which the comptroller's preliminary findings
are certified to the commissioner of education. All documents being
delivered by FTP or ad hoc reporting website must be in Microsoft
Word® or portable document format (pdf) compatible with
the latest version of Adobe Acrobat® in a file size that
can be accommodated by the division's system at the time of delivery.
A petition delivered to the division director by FTP or ad hoc reporting
website is timely submitted if all documents, including the petition,
are received by the division not later than the 40th day after the
date on which the comptroller's preliminary findings are certified
to the commissioner of education.
(2) 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 a document
was timely filed.
(3) All documents delivered to the division director,
regardless of method of service, must be legible.
(4) Except as otherwise expressly provided in this
subchapter, the division may deliver written correspondence and other
documents to a petitioner by hand delivery, United States Postal Service
regular first-class mail, common or contract carrier, or email.
(5) All information contained in documents submitted
to the division that is confidential by law must be marked as confidential.
Multi-page documents that are confidential in their entirety must
be marked as confidential on each page. By filing a protest, the petitioner
certifies that all confidential information submitted to the division
has been clearly identified as confidential.
(e) Designation and Authority of Agents. By signing
the petition, the superintendent of a protesting school district,
or a protesting eligible property owner, represents to the division
that the agent designated in the petition is duly authorized under
the laws of the State of Texas to act on behalf of the petitioner.
Except as otherwise provided in this subsection, a petitioner may
designate only one agent per protest.
(1) The agent must be authorized to perform the following
activities on behalf of petitioner:
(A) receive 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;
and
(C) argue and present evidence at any hearing on petitioner's
protest.
(2) A chief appraiser or other employee of an appraisal
district that appraises property for a school district protesting
the comptroller's property value study findings may not be designated
as the agent for the protesting school district unless:
(A) the governing body of the appraisal district authorizes
the chief appraiser or other employee of the appraisal district to
act as agent for the protesting school district;
(B) the governing body of the protesting school district
authorizes the chief appraiser or other employee of the appraisal
district to act as agent for the school district; and
(C) the superintendent of the protesting school district
signs the petition representing that the chief appraiser or other
employee of the appraisal district has been properly authorized pursuant
to this subchapter and the laws of the State of Texas to act as agent
for the school district.
(3) The designation of a new agent will automatically
revoke the agency of the prior agent for purposes of protesting the
comptroller's findings pursuant to Government Code, §403.303.
(4) Nothing in this subchapter shall be construed to
prevent the chief appraiser or other employee of the appraisal district
that appraises property for a school district protesting the study
from acting as a witness or consultant for the protesting school district.
(5) Nothing in this subchapter shall be construed to
prevent or limit a petitioner from being represented by an attorney
or attorneys admitted to practice law in the State of Texas.
(f) Limitations on Number of Petitions. A petitioner
is limited to one petition to protest property value study findings,
except that a petitioner may file a separate petition solely to address
self-report corrections pursuant to §9.4308(i) of this title
(relating to Contents of Petition).
(1) If a petitioner files one petition to protest property
value study findings and a separate petition to address self-report
corrections pursuant to §9.4308(i) of this title, the petitioner
may designate different agents for each petition.
(2) If a petitioner files one petition to protest both
property value study findings and to address self-report corrections
pursuant to §9.4308(i) of this title, the petitioner may designate
only one agent for the petition.
(g) Except as otherwise provided in this subchapter,
the division director has independent discretion to impose deadlines
and schedule hearing dates as reasonable or necessary to timely and
efficiently manage the protest process.
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