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TITLE 34 PUBLIC FINANCE
PART 1COMPTROLLER OF PUBLIC ACCOUNTS
CHAPTER 9PROPERTY TAX ADMINISTRATION
SUBCHAPTER LPROCEDURES FOR PROTESTING COMPTROLLER PROPERTY VALUE STUDY AND AUDIT FINDINGS
RULE §9.4312Scheduling a Protest Hearing
ISSUE 11/19/2010
ACTION Proposed
Preamble Texas Admin Code Rule

(a)Referral of any matter to the State Office of Administrative Hearings (SOAH) may be made only by the division. A referral made pursuant a request under §9.4311 of this title (relating to Prehearing Exchange and Informal Conference) of grounds for objection raised in a petition is initiated by filing with SOAH a request to docket that requests that the hearing be conducted on a date certain. At the time a referral made pursuant to a request under §9.4311 of this title is initiated, the division shall also provide to SOAH:

  (1)a list of the grounds for objection being referred;

  (2)a copy of the documents delivered by the division pursuant to §9.4311(c) of this title, created, collected, and utilized in the conduct of the study or performance of the audit, as applicable, relating to the grounds for objection being referred;

  (3)a copy of the portions of the petition relating to the grounds for objection being referred, including documentary evidence submitted with the petition in support of the grounds for objection being referred;

  (4)a copy of any supplemental documentary evidence, witness identification, and resumes, curricula vitae, and summaries of qualifications timely submitted by petitioner pursuant to §9.4311 of this title relating to the grounds for objection being referred;

  (5)a copy of any rebuttal documentary evidence, witness identification, and resumes, curricula vitae, and summaries of qualifications timely delivered by the division pursuant to §9.4311 of this title relating to the grounds for objection being referred. The division shall also provide rebuttal evidence, if any, pursuant to §9.4311(e) of this title;

  (6)if the referral to SOAH includes grounds for objection in protesting the comptroller's preliminary findings under Government Code, §403.302(g), a copy of the applicable International Association of Assessing Officers (IAAO) Standard on Ratio Studies; and

  (7)if the referral to SOAH includes grounds for objection in protesting the comptroller's preliminary findings under Government Code, §403.302(g), a copy of the comptroller's written procedures, if any, including the field appraisers' procedures manual, for conducting the property value study at issue, if applicable to the grounds for objection referred.

(b)The documents submitted pursuant to subsection (a)(1) - (7) of this section will be submitted in an organized manner to facilitate reference to such documents by the Administrative Law Judge (ALJ).

(c)At the discretion of the division director, matters referred to SOAH pursuant to this section may be joined for purposes of hearing.

(d)Following receipt of the request to docket pursuant to this section, SOAH shall assign the case a docket number; assign an ALJ; schedule the protest for hearing to be held not later than 30 calendar days after the date of the referral; and, no later than 20 calendar days prior to the hearing, deliver written notice of the hearing date, time, and location of the hearing to the comptroller's representative identified in the request to docket.

(e)Hearings scheduled pursuant to this section shall be held at a location designated by SOAH.

(f)Following receipt of the written notice of the hearing date, time, and location from SOAH pursuant to this section, the division shall deliver to petitioner notice of the date, time, and place fixed for a hearing and a copy of all documents that were submitted to SOAH pursuant to subsection (a) of this section. Such notice and copies of documents submitted to SOAH must be delivered, unless otherwise agreed by the parties, not later than ten calendar days before the date of the hearing. Notice under this subsection will be made by one of the following methods: U.S. first class mail, facsimile transmission, or e-mail.

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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