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(a)The Administrative Law Judge (ALJ) shall convene a hearing for a protest. (b)All protests heard by the ALJ shall be recorded. A petitioner will be provided a copy of the recording after a written request and payment of a cost-based fee. A petitioner may at any time make arrangements for and bear the cost of having a hearing recorded and transcribed by a court reporter, provided the Property Tax Division and the ALJ timely receive a copy of the transcript. (c)All proceedings are open to the public and are held in Austin, unless the ALJ designates another place for the hearing. The ALJ may close a hearing, on the ALJ's own motion or on the motion of any party, if confidential information may be disclosed during the hearing. (d)Hearings shall be conducted in accordance with this section. The Texas Administrative Procedures Act does not apply. (e)In a protest of the comptroller's preliminary findings, the comptroller has the burden of proving by a preponderance of the evidence that the comptroller used appraisal, statistical compilation, and analysis techniques, generally accepted as an appropriate method for the conduct of a ratio study by organizations setting recognized standards for the conduct of a ratio study, to reach a correct value for a district included in the property value study. (f)Each petitioner may present oral or written argument on any matter raised by the petition. Argument shall be confined to the evidence and to arguments of other parties. Admissions, proposals, or offers made in the compromise of disputed issues in a preliminary conference may not be admitted in a hearing. (g)Unless the ALJ permits multiple representatives to be heard in a protest hearing, no more than one representative for each party or aligned group of parties shall be heard in the hearing on any petition. An agent may designate, and the ALJ may approve, a reasonable number of individuals to present argument and timely submitted evidence. Nothing in this subsection limits the presentation of evidence through witness testimony. (h)The ALJ shall establish the order of proceeding (except as noted in subsection (d) of this section), and is responsible for closing the record. (i)An attorney who appears in a protest hearing must comply with §3.08 of the Texas Disciplinary Rules of Professional Conduct.
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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