The following words and terms, when used in this subchapter,
shall have the following meanings, unless the context clearly indicates
(1)Agent--A duly authorized individual designated
to act as agent on behalf of the petitioner in a protest of the comptroller's
findings in compliance with this subchapter.
(2)ALJ--An Administrative Law Judge employed by the
State Office of Administrative Hearings.
(3)Clerical error--A numerical error, specific to
a school district, that is or results from a mistake or failure in
writing, copying, transcribing, entering or retrieving computer data,
computing, or calculating. In this subchapter, "clerical error" does
not include an error that is or results from a mistake in judgment
or reasoning. In this subchapter, "clerical error" does not include
any claim regarding the conduct of the study as prescribed by §9.101
of this title (relating to Conduct of the Property Value Study).
(4)Comptroller--The Texas Comptroller of Public Accounts
and employees and designees of the Comptroller.
(5)Division--The Property Tax Assistance Division
of the Texas Comptroller of Public Accounts.
(6)Division director--The director of the Property
Tax Assistance Division or their designee.
(7)Eligible property owner--A property owner in a
school district or school district split whose property is included
in the study conducted by the comptroller under Government Code, §403.302
and whose tax liability on such property is $100,000 or more.
(8)Findings--The preliminary findings certified to
the commissioner of education under Government Code, §403.302(g)
or the findings of an audit certified to the commissioner of education
under Government Code, §403.302(h).
(9)Petition--The documents consisting of three parts,
Part A (Form 50-210-a), Part B (Form 50-210-b) and Part C (Form 50-210-c),
submitted by a petitioner in accordance with this subchapter to initiate
a protest of the comptroller's findings under Government Code, §403.302(g)
(10)Petitioner--A school district or eligible property
owner who submits a petition in accordance with this subchapter to
protest the comptroller's findings certified under Government Code,
§403.302(g) or (h).
(11)School district split--The portion of a school
district located within the jurisdictional boundaries of a single
appraisal district if the school district boundaries overlap the jurisdictional
boundaries of two or more appraisal districts. As used in this subchapter,
unless the context clearly indicates otherwise, "school district"
means an applicable school district split for a school district with
boundaries overlapping the jurisdictional boundaries of two or more
(12)SOAH--The State Office of Administrative Hearings.
(13)Value determination--A determination made by the
division and utilized by the division to reach a finding of market
value for an individual property, or in the case of property in Category
J an individual company, or in the case of property in category D
the land's productivity value.
The agency certifies that legal counsel has reviewed
the proposal and found it to be within the state agency's legal authority
Filed with the Office
of the Secretary of State on December 21,
General Counsel for Fiscal and Agency Affairs
Comptroller of Public Accounts
Earliest possible date of adoption: February 7, 2021
For further information, please call: (512) 475-2220