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 §9.4312Proposed Decision, Exceptions
ISSUE 01/23/2009
ACTION Final/Adopted
Preamble Texas Admin Code Rule

(a)The Administrative Law Judge (ALJ) shall prepare a proposed decision that includes a statement of the reasons for the proposed decision.

(b)The ALJ shall serve the proposed decision on the deputy comptroller, the petitioner, and the division manager by facsimile machine, if available, by electronic mail, or by using an overnight mail delivery service.

(c)A party adversely affected by the proposed decision may, within ten days after the date the proposed decision is sent by facsimile machine, electronic mail, or delivered to an overnight delivery service, file exceptions by delivering the original documents to the ALJ.

(d)Replies to exceptions shall be filed in the same manner within 20 days after the proposal for decision is sent by facsimile machine, electronic mail, or delivered to an overnight delivery service.

(e)A copy of each exception and reply shall be served promptly on all other parties to the protest. Certification of service indicating that the exceptions were served on all other parties to the protest shall be furnished to the ALJ. On the motion of a party or on the motion of the ALJ, the ALJ may withhold consideration of a party's written exceptions if the party fails to:

  (1)provide the copies required by this subsection to all other parties to the protest; or

  (2)provide the ALJ with the certification of service required by this subsection.

(f)The ALJ may, on the ALJ's own motion or for good cause shown, extend or shorten the time in which to file exceptions or replies.

(g)The parties shall direct motions for extension of time in which to file exceptions or replies, or both, to the ALJ. A party's motion for extension of time shall be filed no later than five days before the applicable deadline for submission of exceptions or replies and shall demonstrate either:

  (1)good cause for the requested extension; or

  (2)agreement of all other parties to the extension.

(h)The ALJ shall review all exceptions and replies and notify the referring agency, within 15 days of the deadline for filing a reply to the exceptions, whether the ALJ recommends changes to the proposed decision.

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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