The commenter writing on behalf of Baker Botts, L.L.P. recommended that §9.4314(c)(3)(B) be revised to provide for a single hearing providing for participation by the "affected school district(s), the commissioner of education, and any eligible property owner that has filed a valid and timely petition," stating that "it is unclear why §9.4314(c)(3)(A) provides for participation by any eligible property owner that has filed a valid and timely petition," but §9.4314(c)(3)(B) does not. The agency agrees. Section 9.4314(c)(3)(B) has been revised accordingly.

The commenter writing on behalf of members of McCreary, Veselka, Bragg & Allen, P.C. also commented, with regard to §9.4314(d), that "[i]t should be clear that though the ALJ takes notice of the comptroller's procedures that does not make them presumably correct." The agency disagrees. Section 9.4314(d) does not state or imply that the comptroller's procedures are presumably correct. No change was made in response to this comment.

The agency received a written submission from an individual commenting that §9.4314(d) is "too broad" and that "[i]t is not appropriate to take official notice of internal policies and procedures, particularly if they are not written and open to the public." The agency, although not in complete agreement with the commenter's rationale, does agree that a limitation to written policies and procedures would be more appropriate. Section 9.4314(d) has been revised accordingly and, for additional clarification, the word "ratio" has been replaced with "property value."

The commenter writing on behalf of members of McCreary, Veselka, Bragg & Allen, P.C. also commented, with regard to §9.4316(a), "[d]itto the above comments about the authority of the deputy comptroller to reject or modify the ALJ decision." The agency disagrees. Government Code, §403.303 expressly vests the comptroller with authority for final decisions. Additionally, Government Code, §403.303 governs the right of appeal to protest a comptroller determination and §9.4316(a) does not abridge any such right. The commenter did not request any specific change and no change was made in response.

Furthermore, the agency corrects the reference to "proposed final decision" in §9.4307(a) to "proposal for decision" to maintain consistency with the language used in Subchapter L and adds a comma that was inadvertently omitted in §9.4309(b).

The new sections are adopted under Government Code, §403.303(c) and (e) which provide for the comptroller to adopt rules governing the conduct of protest hearings and provisions for exceptions to comptroller decisions on protests.

The new sections implement Government Code, §403.303(c) and (e).