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(a)Actions reviewable in LBA. A property owner who
has filed a notice of protest under Tax Code, Chapter 41, may file
a request for LBA to compel the ARB or the chief appraiser to take
certain actions under Tax Code, §41A.015(a).
(b)Waiver of right to seek LBA. A property owner
waives their right to seek LBA under Tax Code, §41A.015, if:
(1)under Tax Code, §41A.015(a)(5), there was
no request that the ARB hearing be postponed, or the property owner
or the property owner's agent was offered a postponement and chose
to proceed with the ARB protest; or
(2)under Tax Code, §41A.015(a)(7), there was
an offer to postpone the ARB hearing upon the objected-to evidence
being provided and the property owner or the property owner's agent
chose to proceed with the ARB protest.
(c)Requirements for processing. A request for LBA
that meets the following terms and conditions will be processed by
the comptroller:
(1)The request was submitted in accordance with Tax
Code, §41A.015, §9.4204 of this title, and this section.
(2)The request includes a deposit that meets the
requirements of §9.4204 and §9.4221 of this title.
(d)Multiple alleged violations or properties. LBA
requests are confined to a single tax year and a single property owner.
The property owner may file for multiple alleged procedural violations
for a single property or for multiple properties owned by a single
property owner. If the request involves multiple alleged procedural
violations or multiple properties, each individual allegation and
property must separately meet the requirements of this section, except
that a single deposit is required.
The agency certifies that legal counsel has reviewed
the proposal and found it to be within the state agency's legal authority
to adopt.
Filed with the Office
of the Secretary of State on December 21, 2023
TRD-202304940 Victoria North
General Counsel, Fiscal and Agency Affairs Legal Services
Comptroller of Public Accounts
Earliest possible date of adoption: February 4, 2024
For further information, please call: (512) 475-2220
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