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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 §9.4306	Filing a Petition Initiating a Protest
ISSUE	07/16/2021
ACTION	Final/Adopted

Preamble

Texas Admin Code Rule

(a)A protest under Government Code, §403.303(a) shall be initiated by timely filing a petition with the division.

(1)A petition initiating a protest of the comptroller's preliminary findings must be submitted not later than the 40th day after the date on which the comptroller's findings are certified to the commissioner of education under Government Code, §403.302(g).

(2)A petition initiating a protest of the comptroller's findings under Government Code, §403.302(h) must be filed not later than the 40th day after the date on which the comptroller's findings are certified to the commissioner of education under Government Code, §403.302(h).

(b)A petition must be signed by:

(1)the superintendent of the school district, if it is a petition filed by a school district, and the school district's duly authorized designated agent, if the school district designates an agent; or

(2)the property owner, if it is a petition filed by a property owner and the property owner's duly authorized designated agent, if the property owner designates an agent.

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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