Texas Register

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 §9.4304Extensions of Time
ISSUE 01/21/2011
ACTION Final/Adopted
Preamble Texas Admin Code Rule

(a)Before a referral to the State Office of Administrative Hearings (SOAH), the division director, at the director's independent initiative and discretion, may grant a petitioner an extension of time for the limited purpose of correcting technical errors or omissions in a timely filed protest petition. Petitioner's failure to submit grounds for objection or supporting evidence as required by this subchapter is not a technical error or omission.

(b)At any time before a referral to SOAH, a petitioner may request an extension of time for any deadline, except the deadline to file a protest, by submitting a request for extension to the division director. For purposes of this section, the scheduled date for an informal conference is considered a deadline.

(c)An extension of time under subsection (a) or (b) of this section shall be requested in writing and be submitted to and received by the division director at least five business days in advance of the original deadline for which the extension is requested. If requested in writing by the petitioner and for good cause shown, the division director may waive the requirement that the request for the extension be made five calendar days in advance of the deadline.

(d)An extension under subsection (a) or (b) of this section may not extend the deadline for more than ten calendar days.

(e)An extension under subsection (a) or (b) of this section may be granted by the division director only for good cause shown, and if the reason for the extension is not the petitioner's neglect, indifference, or lack of diligence. Good cause does not include a claim that the time periods established in this subchapter are too short to meet the deadline.

(f)No extension may be granted to extend the deadline to file a protest.

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 6, 2011

TRD-201100035

Ashley Harden

General Counsel

Comptroller of Public Accounts

Effective date: January 26, 2011

Proposal publication date: November 19, 2010

For further information, please call: (512) 475-0387



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