: Texas Register

Texas Register

TITLE 34	PUBLIC FINANCE
PART 1	COMPTROLLER OF PUBLIC ACCOUNTS
CHAPTER 9	PROPERTY TAX ADMINISTRATION
SUBCHAPTER L	PROCEDURES FOR PROTESTING COMPTROLLER PROPERTY VALUE STUDY AND AUDIT FINDINGS
RULE §9.4317	Effect of Final Decision and Certification of Changes
ISSUE	01/21/2011
ACTION	Final/Adopted

Preamble

Texas Admin Code Rule

(a)A final decision ordering changes to findings made as a result of a school district's protest will change Government Code, §403.302 findings for the school district and Tax Code, §5.10 findings for all appraisal districts in which the school district is located.

(b)A final decision ordering changes to findings made as a result of a property owner's protest will change Government Code, §403.302 findings for the school district(s) in which the property that is the subject of the protest is located and Tax Code, §5.10 findings for the appraisal district(s) in which the property that is the subject of the protest is located.

(c)Certification of changes to preliminary findings. Unless the comptroller determines that circumstances require otherwise, the comptroller shall certify to the commissioner of education all changes to Government Code, §403.302(g) preliminary findings on or before August 15 of the year following the year of the study.

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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