(a)Intent and scope of Subchapter H. This subchapter is intended to provide a petitioner with an informal, clear process for resolving a disagreement with the Comptroller of Public Account's preliminary findings of property value, certified to the commissioner of education pursuant to Government Code, §403.302(f) and (g), and the measures of degree of uniformity and the median level of appraisal made as required by Tax Code, §5.10. This section governs all aspects of a preliminary findings or appraisal district measures protest. (b)Construction of protest rule. Rules concerning protests of the preliminary findings of property value certified to the commissioner of education pursuant to Government Code, §403.302(f) or (g) and the measures of degree of uniformity and the median level of appraisals made pursuant to Tax Code, §5.10, will be reasonably construed in the rule's total context and in a manner that provides the parties with a reasonably informal protest process and hearing, and a fair decision for every protest. (c)Unless otherwise provided, this subchapter shall be construed as provided by Code Construction Act, Government Code, Chapter 311.
This agency hereby certifies that the proposal has
been reviewed by legal counsel and found to be within the agency's
legal authority to adopt.
Filed with the Office
of the Secretary of State on November 3, 2008
TRD-200805781 Ashley Harden
Chief Deputy General Counsel
Comptroller of Public Accounts
Earliest possible date of adoption: December 14, 2008
For further information, please call: (512) 475-0387
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