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 §9.4311Conduct of Hearing
ISSUE 01/23/2009
ACTION Final/Adopted
Preamble Texas Admin Code Rule

(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 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)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.

(f)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.

(g)The ALJ shall establish the order of proceeding (except as noted in subsection (d) of this section), and is responsible for closing the record.

(h)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 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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