: Texas Register

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 §9.4306	Who May Protest
ISSUE	01/23/2009
ACTION	Final/Adopted

Preamble

Texas Admin Code Rule

(a)A district may protest the preliminary findings of its taxable value.

(b)A district may protest the preliminary findings of taxable value of an audit within the district.

(c)An owner of property included in a sample used by the comptroller to determine the taxable value of a category of property in a district may protest the comptroller's preliminary findings of value if the total ad valorem tax liability on the owner's properties included in the category sample for the district is $100,000 or more.

(d)An appraisal district may protest the comptroller's measures, made under Tax Code, §5.10, of the level and uniformity of property appraisals within the district.

(e)A protest filed by a property owner or an appraisal district will not be considered for any purposes to be a protest filed by a district.

(f)A petition must be signed by:

(1)the superintendent of the district, if it is a petition filed by a school district; or

(2)the property owner or the property owner's agent, if it is a petition filed by a property owner; or

(3)the chief appraiser of the appraisal district, if it is a petition filed by an appraisal district.

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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