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The following words and terms, when used in this subchapter, shall have the following meanings, unless the context clearly indicates otherwise. (1)Agent--The individual that the petitioner is required to designate in the petition to perform the following activities on behalf of the petitioner: (A)receive and act on all notices, orders, decisions, exceptions, replies to exceptions, and any other communications regarding the petitioner's protest; (B)resolve any matter raised in petitioner's petition; (C)argue and present evidence timely submitted with the petition at petitioner's protest hearing, unless agent designates in writing another individual to argue and present timely submitted evidence; and (D)any other action required of petitioner. (2)ALJ--An Administrative Law Judge employed by the State Office of Administrative Hearings. (3)Appraisal district measures--The comptroller's measures of the degree of uniformity and median level of appraisal of an appraisal district made under Tax Code, §5.10. (4)Decision-- (A)Proposed decision--A finding made by the ALJ concerning a protest of preliminary findings of taxable value, subject to filing of exceptions by any party. (B)Final decision--An official finding adopted by the deputy comptroller. (5)Division--The Comptroller of Public Accounts division that is charged with conducting the Property Value Study and the performance of other programmatic functions related to the administration of the state property. (6)District--A school district. District does not include an appraisal district. (7)Good cause--Appropriate justification other than a claim that the periods provided by these rules are too short. (8)Person--Any individual, partnership, corporation, association, governmental subdivision, or public or private organization. (9)Petition--The document and supporting evidence filed by petitioner indicating disagreement with the comptroller's preliminary findings or appraisal district measures. (10)Petitioner--A school superintendent, chief appraiser or eligible property owner who submits a petition seeking redetermination of the comptroller's preliminary findings or appraisal district measures. Unless the context clearly indicates otherwise, in this subchapter, the term "petitioner" includes petitioner's agent. (11)Preliminary findings--The comptroller's findings of district property value delivered to a district and certified to the commissioner of education under Government Code, §403.302(f) or (g). (12)Protest--A disagreement by a district, property owner, or appraisal district with the comptroller's preliminary findings or appraisal district measures initiated by timely filing the petition required by §9.4307 of this title (relating to Filing a Protest). (13)Ratio study--A study designed to evaluate appraisal performance through a comparison of appraised values made for tax purposes with independent estimates of market value based either on sales prices or independent appraisals. (14)SOAH--The State Office of Administrative Hearings.
This agency hereby certifies that the adoption has
been reviewed by legal counsel and found to be a valid exercise of
the agency's legal authority.
Filed with the Office
of the Secretary
of State on January 9, 2009
TRD-200900087 Ashley Harden
Chief Deputy General Counsel
Comptroller of Public Accounts
Effective date: January 29, 2009
Proposal publication date: November 14, 2008
For further information, please call: (512) 475-0387
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