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(a)A school district may protest the comptroller's preliminary findings under Government Code, §403.302(g). (b)A school district may protest the comptroller's findings under Government Code, §403.302(h) that constitute either revisions to the study findings under Government Code, §403.302(g) or denial of revisions to the study findings under Government Code, §403.302(g) that were specifically requested in the request for audit. (c)An eligible property owner in a school district may protest the comptroller's preliminary findings under Government Code, §403.302(g) regarding the taxable value of the owner's property. (d)An eligible property owner in a school district may protest the comptroller's findings under Government Code, §403.302(h) regarding the taxable value of the owner's property if the study findings regarding the owner's property under Government Code, §403.302(g) were revised as a result of the audit. (e)An appraisal district may not protest unless authorized to do so in writing by a school district for which the appraisal district appraises property and the school district is not filing a protest; however, a chief appraiser or other employee of an appraisal district may be designated as an agent by a school district in a school district's protest. An appraisal district that is authorized by a school district to file a protest is limited to protesting the comptroller's findings in the school district that authorized the protest. An appraisal district may not protest the comptroller's appraisal district findings under Tax Code, §5.10. (f)A protest filed by a property owner will not be considered for any purposes to be a protest filed by a school district. (g)Self-report corrections. A school district, or an appraisal district acting under authority of a school district as provided under subsection (e) of this section, may seek correction of an error in the comptroller's preliminary findings under Government Code, §403.302(g) that was caused by an error in a district's annual report of property value or by a change in a district's certified tax roll by timely filing a petition and otherwise complying with the requirements of this subchapter. (h)No protest of the comptroller's preliminary findings under Government Code, §403.302(g) other than self-report corrections may be filed by any party in a school district in a year in which no study is conducted pursuant to Government Code, §403.302.
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 November 4,
2010
TRD-201006256 Ashley Harden
General Counsel
Comptroller of Public Accounts
Earliest possible date of adoption: December 19, 2010
For further information, please call: (512) 475-0387
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