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The following words and terms, when used in this subchapter, shall have the following meanings, unless the context clearly indicates otherwise. (1)Agent--A petitioner may designate an agent to act on behalf of the petitioner in protesting comptroller's findings pursuant to this subchapter. Except as provided in paragraph (7) of this section, a petitioner may designate only one agent per protest. The agent is the individual that the petitioner, if acting through an agent, is required to designate in the petition to perform the following activities on behalf of the petitioner: (A)receive and act on all notices, orders, decisions, exceptions, replies to exceptions, and any other communications regarding the petitioner's protest; (B)resolve any matter raised in petitioner's protest; (C)argue and present evidence at any hearing on petitioner's protest and authorize individuals other than the agent to argue and present evidence at a hearing on petitioner's protest; and (D)any other action required of petitioner. (2)ALJ--An Administrative Law Judge employed by the State Office of Administrative Hearings. (3)Clerical error--A numerical error that is or results from a mistake or failure in writing, copying, transcribing, entering or retrieving computer data, computing, or calculating. In this subchapter, "clerical error" does not include an error that is or results from a mistake in judgment or reasoning. In this subchapter, "clerical error" does not include any claim regarding the conduct of the study generally, such as a claim of a study design defect; only district-specific numerical errors are included in the definition of "clerical error." (4)Division--The comptroller's Property Tax Assistance Division. (5)Division director--Director of the comptroller's Property Tax Assistance Division. Except as otherwise provided in this subchapter, all petitions and other documents related to a protest shall be filed or served, as applicable, by delivery to the division director. (6)Eligible property owner--A property owner whose property is included in the study conducted by the comptroller under Government Code, §403.302 and whose tax liability on such property is $100,000 or more. Property is "included in the study" only if, in conducting the study, the comptroller appraised or otherwise assigned a value other than local value to the property and the value of the property is reflected on the study's confidence interval detail for the school district in which the property was located. Additionally, in the case of a protest of the comptroller's findings under Government Code, §403.302(h), the property must not have been deleted from the study before final findings were certified to the commissioner of education. In the case of a protest of the comptroller's findings under Government Code, §403.302(g), the property owner's property must be included in the study for the year in which the preliminary findings were made that are the subject of the protest. In the case of a protest of the comptroller's findings under Government Code, §403.302(h), the property owner's property must have been included in the study for the year that is the subject of the audit under protest. Property is not "included in the study" in the case of a protest under Government Code, §403.302(g) or (h) by virtue of any calculations made pursuant to Government Code, §403.302(c-1), (d), (d-1), (e), (i) - (k) and a property owner does not have standing to protest such calculations. (7)Petition--The documents and supporting evidence filed by petitioner in accordance with this subchapter to protest the comptroller's findings under Government Code, §403.302(g) or (h). A petitioner is limited to one petition per audit or property value study, except that a petitioner protesting property value study findings may file a separate petition solely to address self report corrections pursuant to §9.4305(g) of this title (relating to Who May Protest). If a petitioner files one petition to protest property value study findings and a separate petition pursuant to §9.4305(g) of this title, the petitioner may designate different agents for each protest. If a petitioner files one petition to protest both property value study findings and to address self report corrections pursuant to §9.4305(g) of this title, the petitioner may designate only one agent. (8)Petitioner--A school district or eligible property owner who submits a petition to protest the comptroller's findings under Government Code, §403.302(g) or (h). In addition, an appraisal district may be a petitioner if it is authorized in writing by a school district to file a petition to protest and the school district is not filing a petition to protest. Unless the context clearly indicates otherwise, in this subchapter, the term "petitioner" includes petitioner's agent. When, in this subchapter, information is to be provided to or served on a petitioner, such information, except as otherwise provided in this subchapter, shall be provided to or served on the agent designated by petitioner or, if no agent has been designated, to petitioner's designated employee contact. (9)SOAH--The State Office of Administrative Hearings. A matter may be referred to SOAH only by the comptroller. (10)Comptroller--The Comptroller of Public Accounts and employees and designees of the Comptroller of Public Accounts.
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 December 20, 2012
TRD-201206600 Ashley Harden
General Counsel
Comptroller of Public
Accounts
Effective date: January 9, 2013
Proposal publication date: November 9, 2012
For further information, please call: (512) 475-0387
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