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(a)A petition shall show the petitioner's name and address; designate the petitioner's agent; designate the mailing address, delivery address for overnight delivery, e-mail address, and facsimile number for purposes of service and notice under this subchapter; and, state the grounds for objection to the preliminary findings. Petitioner shall state the grounds for objection and provide supporting documentary evidence in the manner required by this section. The petition shall include the following information: (1)the petitioner's grounds for objection, stated with the specificity and in the manner required by this subchapter; and (2)documentary evidence, organized as required by this subchapter, to support each contention asserted in the petition. (b)To provide the comptroller with sufficient notice of grounds for objection, the petitioner shall: (1)except in the case of a self-report correction which shall be identified as Category "SR," identify and numerically list each property by each property category; each property identification number or, in the case of property in Category J, each company identification number or, in the case of property in Category D1, each land class and item of income or expense; and, each finding alleged to be inaccurate; (2)identify, for each change sought by way of the protest, the inaccuracy of the finding; (3)identify, for each change sought by way of the protest, the finding alleged by petitioner to be accurate including, if applicable as set forth in subsection (d) of this section, the value of the change sought; (4)identify, for each change sought by way of the protest, the basis for petitioner's assertion that the comptroller's finding is inaccurate; and (5)identify by title or description and provide, for each change sought by way of the protest, some documentary evidence that supports each of petitioner's allegations of inaccuracy. Documentary evidence that merely relates to the finding at issue is insufficient. The documentary evidence must actually support, although need not conclusively establish, the petitioner's contention that the comptroller's finding is inaccurate. If, as to a ground of objection, the division's documents created, collected, and utilized in the conduct of the study or performance of the audit, as applicable, evidence petitioner's allegations of inaccuracy, it is sufficient to include those documents in support of the ground of objection so long as the documents support petitioner's allegations of inaccuracy with specificity. (c)The petition is required to identify separately each finding alleged to be inaccurate. If, for example, it is alleged that the effective age and the land value for a specific finding are inaccurate, each issue must be identified as a separate ground for objection. Matters such as calculation of local modifiers, land schedules, and stratification do not constitute comptroller findings, but may be used in arriving at comptroller findings. Such matters may be raised in a protest only in support of individual claims of inaccurate findings. An objection that does not constitute a protest of a comptroller finding is prohibited. For example, to object to a land value of any or all properties included in the study or a land schedule used in the study, each property for which a value change is sought must be separately identified. A protest of an appraiser's land schedule generally and without identifying each property for which a value change is sought does not constitute a protest of a comptroller finding and shall not be permitted. (d)Each ground for objection included in the petition must state the relief sought with sufficient specificity such that the comptroller or an ALJ can, based solely on a review of the petition, grant the relief requested by making the change requested. Thus, for grounds for objection for which a specific value adjustment is sought, the specific value sought must be stated. For example, the value of personal property for which a sale adjustment is sought must be stated and the price per acre sought for a protested item of productivity value income or expense must be stated. A petitioner is not required to include a specific value for changes that are not value specific. For example, an adjustment to effective age does not require a statement of value because the relief can be granted without reference to the value change resulting from a change in effective age. If a value-specific adjustment is requested but no specific value is identified, the division may make a value adjustment in response and the value adjustment made will constitute agreement as to the ground for objection. (e)All documentary evidence submitted by petitioner with the petition shall be filed in the following manner: organized and separated by cover sheets to correspond to each ground for objection, with each cover sheet clearly identifying the ground for objection number, category, and property identification number, company identification number, or land class and item of income or expense, as applicable. (f)The following are examples of sufficient identification of grounds for objection in protesting the comptroller's preliminary findings under Government Code, §403.302(g). The examples are general and provided only by way of example. All requirements for submission set forth in this subchapter must be followed. Attached Graphic (g)The petition must contain a statement by the school district's or authorized appraisal district's agent or, if no agent has been designated, by the school district superintendent or, as applicable, the chief appraiser for the authorized appraisal district that, to the best of the person's knowledge, the statements contained in the petition and the evidence attached to the petition are true and correct.
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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