| (2) Upon the written request of the school district
or its appraisal district, the 30 day period may be extended for an
additional 15 days if the school district or its appraisal district
cannot obtain the information for reasons outside of the school district's
or its appraisal district's control, and the school district or its
appraisal district reports the reasons in the written request for
extension.
(j) Conduct of the examination, inspection and review.
Division staff may accept numerical documentation with nominal internal
inconsistencies, reject numerical documentation that leads to unreasonable
results, and otherwise exercise sound judgment in arriving at the
most accurate total taxable value for the school district. Division
staff may conduct the taxable value audit by examining, inspecting
or reviewing the required documentation submitted with the request
for audit, or may include an examination, inspection and review of
the relevant information in person at the tax office, appraisal office,
or any other public office.
(k) Withdrawal of request. A request for audit may
be withdrawn at any time before the comptroller certifies the audit
findings.
(l) Certification of findings and protest. After considering
all the relevant information submitted by the school district and
other reliable sources, division staff shall recalculate the school
district's total taxable value. Upon the determination of the findings
of the audit, the comptroller shall certify the findings to the commissioner
in accordance with Government Code, §403.302(h). A school district,
or a property owner whose property is included in the audit under
Government Code, §403.302(h) and whose tax liability on the property
is $100,000 or more, may protest the audit findings pursuant to Subchapter
L of this chapter.
(m) Forms for audit request. The forms identified in
this section are available on the comptroller's website or may be
obtained from the Comptroller of Public Accounts, Property Tax Assistance
Division, P.O. Box 13528, Austin, Texas 78711-3528. These forms may
be revised at the discretion of the comptroller.
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