Texas Register

TITLE 34 PUBLIC FINANCE
PART 1COMPTROLLER OF PUBLIC ACCOUNTS
CHAPTER 9PROPERTY TAX ADMINISTRATION
SUBCHAPTER LPROCEDURES FOR PROTESTING PRELIMINARY FINDINGS OF TOTAL TAXABLE VALUE
RULE §9.4305Extensions of Time
ISSUE 01/23/2009
ACTION Final/Adopted
Preamble Texas Admin Code Rule

(a)Before a hearing is referred to State Office of Administrative Hearings (SOAH), the division manager may, on the division's own motion, grant an extension of time for the limited purpose of correcting technical errors or omissions in a timely filed protest petition. Petitioner's failure to submit grounds for objection or all documentary evidence necessary to support the factual and legal contentions made in the petition is not a technical error or omission.

(b)At any time before a hearing is referred to SOAH, a petitioner may request an extension of time for any deadline by submitting a request for extension to the division manager.

(c)No more than one extension during an appeals period may be granted for each petitioner.

(d)An extension of time shall be requested in writing and submitted to the division director at least five days in advance of the original deadline for which the extension is requested. If requested in writing by the petitioner and for good cause shown, the division director may waive the requirement that the request for the extension be made five days in advance of the deadline.

(e)An extension may not extend the deadline for more than ten days.

(f)An extension may be granted by the division director only for good cause shown, and if the reason for the extension is not the petitioner's neglect, indifference, or lack of diligence. Good cause does not include a claim that the time periods established in this rule are too short to meet the deadline.

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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