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Texas Register

TITLE 34	PUBLIC FINANCE
PART 1	COMPTROLLER OF PUBLIC ACCOUNTS
CHAPTER 9	PROPERTY TAX ADMINISTRATION
SUBCHAPTER L	PROCEDURES FOR PROTESTING PRELIMINARY FINDINGS OF TOTAL TAXABLE VALUE
RULE §9.4302	Intent, Scope, and Construction of Subchapter H
ISSUE	01/23/2009
ACTION	Final/Adopted

Preamble

Texas Admin Code Rule

(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 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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