(a)The comptroller will make available to appraisal districts a model form of the notice required by Tax Code, §41.70. A chief appraiser may use the comptroller's model form in complying with Tax Code, §41.70. The comptroller's model form will include, at a minimum: [The chief appraiser shall use Model Form 50-195, public notice of property tax protest and appeal procedures published under the Tax Code, §41.41 and the Tax Code, §41.70.] (1)general identification of grounds on which a property owner may protest under Tax Code, Chapter 41; (2)a description of the appraisal district's informal review process, if any; (3)a description of the appraisal review board and the process of appeal to the appraisal review board; (4)a description of the appraisal review board hearing process; (5)information regarding deadlines for filing protests with the appraisal review board; (6)information regarding methods of appealing an appraisal review board order; (7)information regarding the payment of taxes pending an appeal of an appraisal review board order; (8)identification of the appraisal district's contact information; and (9)a statement that additional information can be obtained from the comptroller's office. (b)The chief appraiser may duplicate the comptroller's model form [Model Form 50-195] or use a different form that sets out the information listed in the model form in the same language and sequence as the model form. Without prior approval from the comptroller, the [The] appraisal district may:[, however,] (1)add additional language that more fully describes its protest procedures;[. The appraisal district may] (2)substitute the actual dates on which deadlines for the year fall for the deadlines set out in the model form;[. The appraisal district may] (3)add the deadline for filing a protest concerning property omitted from the appraisal roll; and[ . The appraisal district may] (4)modify the form as necessary to correctly set out its name, address, and telephone number. (c)In special circumstances, if approved by the comptroller in writing prior to publication, the chief appraiser may use a form that provides additional information other than that contained in the model form, deletes information required by the model form, or sets out the required information in different language or sequence than that required by the model form[, if the form has been previously approved by the comptroller]. (d)The headline of the published notice shall be in 18-point type or larger. Body copy for the notice shall be in 10-point type or larger. (e)The comptroller's model form applicable to this section may be revised at the discretion of the comptroller. Current forms can be obtained from the Comptroller of Public Accounts' Property Tax Assistance Division. [comptroller adopts Model Form 50-195, as amended, by reference. Copies of this form are available for inspection at the offices of the Texas Register or may be obtained from the Comptroller of Public Accounts, P.O. Box 13528, Austin, Texas 78711. Copies may also be requested by calling our toll-free number 1-800-252-9121. In Austin, call (512) 305-9999. From a Telecommunications Device for the Deaf (TDD), call 1-800-248-4099, toll free. In Austin, the local TDD number is (512) 463-4621.]
This agency hereby certifies that the proposal has
been reviewed by legal counsel and found to be within the agency's
legal authority to adopt.
Filed with the Office
of the Secretary of State on July 15, 2010
TRD-201003916 Ashley
Harden
General Counsel
Comptroller of Public Accounts
Earliest possible date of adoption: August 29, 2010
For further information, please call: (512) 475-0387
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