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 §9.4303Changes in Preliminary Certification of Findings
ISSUE 07/16/2021
ACTION Final/Adopted
Preamble Texas Admin Code Rule

(a)At any time before the date on which the final taxable value of each school district is certified to the commissioner of education under Government Code, §403.302(j), the comptroller may certify amended preliminary findings to the commissioner of education under Government Code, §403.302(g).

(b)If the comptroller amends preliminary findings for all school districts in a study, eligible school districts and eligible property owners may protest the amended preliminary findings in the manner required by this subchapter. A petition protesting the comptroller's amended preliminary findings must be filed within 40 calendar days after the date the comptroller certifies the amended preliminary findings to the commissioner of education.

(c)If the comptroller amends preliminary findings for a singular school district in a study, the affected school district and eligible property owners within that school district may protest the amended preliminary findings in the manner required by this subchapter. A petition protesting the comptroller's amended preliminary findings pursuant to this subsection must be filed within 40 calendar days after the date the comptroller certifies the amended preliminary findings to the commissioner of education.

(d)In addition to the restrictions stated in this section, all provisions in this subchapter relating to standing apply to protests of amended preliminary findings.

The agency certifies that legal counsel has reviewed the adoption and found it to be a valid exercise of the agency's legal authority.

Filed with the Office of the Secretary of State on June 29, 2021

TRD-202102522

Victoria North

General Counsel for Fiscal and Agency Affairs

Comptroller of Public Accounts

Effective date: July 19, 2021

Proposal publication date: January 8, 2021

For further information, please call: (512) 475-2220



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