(a)A final decision ordering changes to findings made as a result of a school district's protest or other final resolution of the protest under this subchapter resulting in changes to preliminary findings arising from a school district's protest will change Government Code, §403.302 findings for the school district or school district split regarding which the protest was filed and Tax Code, §5.10 findings for all appraisal districts in which the school district or school district split is located. (b)A final decision ordering changes to findings made as a result of a property owner's protest or other final resolution of the protest under this subchapter resulting in changes to preliminary findings arising from a property owner's protest will change Government Code, §403.302 findings for the school district(s) or school district split(s) regarding which the protest was filed [ 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 school district(s) or school district split(s) [ property that is the subject of the protest] is located. After final resolution of a property owner's protest resulting in changes in preliminary findings and involving property located in two or more school districts or school district splits that is valued as a unit, the division will provide to each appraisal district in which the property is located and to the protesting taxpayer a list of value ratios calculated on the revised unit value for each school district and school district split located within the appraisal district in which the property is located. The list is provided for informational purposes only and will not impact the values certified to the commissioner of education. (c)A final decision ordering changes to findings made as a result of an appraisal district's protest authorized by this subchapter or other final resolution of the protest under this subchapter resulting in changes to preliminary findings arising from an authorized appraisal district's protest will change Government Code, §403.302 findings for the school district or school district split regarding which the protest was filed and Tax Code, §5.10 findings for the appraisal district. (d)[(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.
The agency certifies that legal counsel has reviewed
the proposal and found it to be within the state agency's legal authority
to adopt.
Filed with the Office
of the Secretary of State on November 1, 2013
TRD-201304986 Ashley Harden
General
Counsel
Comptroller of Public Accounts
Earliest possible date of adoption: December 15, 2013
For further information, please call: (512) 475-0387
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