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Texas Register Preamble


existing §9.4311(b), proposed for repeal, concerning labeling documents as exhibits is redundant with language found in proposed new §9.4311(h) and has been removed from language in subsection (c).

Subsection (d) restates and revises the last two sentences of existing §9.4311(c), proposed for repeal, by stating that all documents required to be filed pursuant to subsection (c) must be filed at the same time as petitioner's reply as required by subsection (b).

Subsection (e) restates and revises existing §9.4311(c), proposed for repeal. Subsection (e), restates the 15 day deadline for the division's supplementation of evidence and states the requirements for the designation and identification of witnesses in paragraphs (1) and (2). New Subsection (e) also does not include the provision that comptroller employees do not have to be designated and identified. New Subsection (e) also removes the organization requirements for supplemental evidence submitted by the division.

Subsection (f) provides that employees of the division and the chief appraiser or employees of the appraisal district hired by the chief appraiser to appraise property for the protesting school district are deemed qualified for purposes of the subchapter.

Subsection (g) restates and reorganizes existing §9.4311(d), proposed for repeal, into paragraphs (1) through (4).

Subsection (h) restates and reorganizes existing §9.4311(e), proposed for repeal.

Subsections (i) and (j) restate and revise existing §9.4311(f) and (g), proposed for repeal. Subsections (i) and (j) add a requirement that referrals to SOAH must be for unresolved grounds for objections submitted on Part B of the petition, and a written request for referral must specifically identify each ground for objection by numbered objection from Part B of the petition.

New §9.4312 (Scheduling a Protest Hearing) reorganizes, clarifies and revises existing §9.4312, proposed for repeal. Filing and service of documents has been updated to include filing and service via electronic filing systems utilized by SOAH. Proposed new §9.4312 has otherwise been reorganized, clarified and revised as follows:

Subsection (a) restates the first sentence of existing §9.4312(a), proposed for repeal.

Subsection (b) restates and revises the remainder of existing §9.4312(a), proposed for repeal, by using more concise language and removing paragraphs (6) and (7) of the existing section proposed for repeal, as this information can be provided without being required.

Subsection (c) restates existing §9.4312(b), proposed for repeal, updating references from subsection (a)(1) through (7) to subsection (b)(1) through (5).

Subsection (d) restates existing §9.4312(c), proposed for repeal.

Subsection (e) restates, reorganizes and revises existing §9.4312(d), proposed for repeal, by adding paragraphs (1) through (4). Paragraphs (3) and (4) revise the time within which a SOAH ALJ may schedule a hearing from "...not later than 30 calendar days after the date of referral; and no later than 20 calendar days prior to the hearing... " to scheduling a protest hearing not later than 45 calendar days after the date of referral, with notice of the hearing delivered no later than 14 calendar days before the scheduled hearing.

New §9.4313 (Conduct of Oral Hearing) revises the existing rule proposed for repeal, as follows:

Subsection (b) does not include the requirement in existing §9.4313(b), proposed for repeal, that a petitioner provide a copy of a transcript to the comptroller, and adds a 10 day written notice requirement for the petitioner to inform the ALJ and the comptroller if the petitioner wants to record the hearing.

Subsection (c) does not include the ability of the comptroller to direct closure of a hearing in existing §9.4313(c), proposed for repeal, but retains the ability of the ALJ to close a hearing or the parties to move to close a hearing to the public.

Subsection (f) does not include the authority of an ALJ to admit evidence not otherwise submitted in accordance with the requirements of the subchapter for good cause shown in existing §9.4313(f), proposed for repeal. The parties can file motions and the ALJ has the authority to rule on motions and the admissibility of evidence in both proposed new and existing §9.4314(c)(1).

Subsection (g) does not include the language regarding witnesses providing background concerning governing law or standards or explanation relating to documentary evidence in existing §9.4313(g), proposed for repeal. Proposed new subsection (d) retains the ability of an ALJ to apply evidentiary principles found in the Texas Rules of Evidence as a tool in evidentiary determinations in protest hearings.

Subsection (h) does not include the directive to the ALJ found in existing §9.4313(h), proposed for repeal, concerning how the ALJ should rule on challenges to qualifications when the rules state the witnesses are to be considered qualified.

Subsection (l) of the existing §9.4313, proposed for repeal, is not included in the proposed new §9.4313 as redundant with language in subsection (e).

Subsection (l) restates and revises existing §9.4313(m), proposed for repeal, by adding agents and representatives that appear at a protest hearing to argue and present evidence to the individuals who may not provide testimony.

New §9.4314 (Administrative Law Judge's Powers) revises existing §9.4314, proposed for repeal, as follows:

Subsection (c) restates existing §9.4314(c), proposed for repeal, but does not include paragraphs (2) and (3) relating to joining protests and conducting a single hearing and renumbers subsequent paragraphs.

Additionally, paragraph (6) does not include the language found in existing §9.4314(c)(8), proposed for repeal, concerning an ALJ's authority to refuse to hear arguments that constitute mere personal criticism as the ALJ has such authority under paragraph (2).

Paragraph (7) revises language found in existing §9.4314(c)(9), proposed for repeal, by changing language from, "accept and note" to "accept and record".

Subsection (d) revises language found in existing §9.4314(d), proposed for repeal, by adding language allowing an ALJ to take official notice of statutes, codes and administrative rules of the State of Texas.

New §9.4315 (Proposal for Decision After Oral Hearing) reorganizes and revises existing §9.4315, proposed for repeal, as follows:

Subsection (a) adds paragraphs (1) and (2) including language previously found in existing §9.4315(b), proposed for repeal, and clarifies requirements for issuing the proposal for decision with the deputy comptroller by filing with the comptroller's Special Counsel for Tax Hearings. Subsection (a) also provides for filing and service by email and electronic filing systems utilized by SOAH.

Subsection (b) restates and revises language in existing §9.4315(c), proposed for repeal, regarding filing exceptions. Subsection (b) requires filing exceptions with the deputy comptroller by filing with the comptroller's Special Counsel for Tax Hearings. Subsection (b) also provides for filing and service by email and electronic filing systems utilized by SOAH.

Subsection (c) restates and revises language in existing §9.4315(c), proposed for repeal, regarding filing replies to exceptions. Subsection (c) requires filing replies to exceptions with the deputy comptroller by filing with the comptroller's Special Counsel for Tax Hearings. Subsection (c) also provides for filing and service by email and electronic filing systems utilized by SOAH.

Subsection (d) restates and revises language in existing §9.4316, proposed for repeal, regarding the final decision after oral hearing.

New §9.4317 (Effect of Final Decision and Certification of Changes) revises existing §9.4317, proposed for repeal, as follows:

Subsection (a) revises existing §9.4317(a), proposed for repeal, by removing references to Tax Code, §5.10 (Ratio Studies).

Subsection (b) revises existing §9.4317(b), proposed for repeal, by removing references to Tax Code, §5.10 (Ratio Studies) and removing the requirement for reports to school districts for informational purposes only.

New §9.4317 does not include subsection (c) of existing §9.4317, proposed for repeal, as appraisal districts are no longer authorized to file a petition initiating a protest of the study under the proposed new rules.

Subsection (c) restates and revises existing §9.4317(d), proposed for repeal, by changing the provision for certification of changes to findings from August 15 of the year following the year of the study, to August 31 or as soon thereafter as practicable of the year following the year of the study.

Tom Currah, Chief Revenue Estimator, has determined that during the first five years that the proposed new rules are in effect, the rules: will not create or eliminate a government program; will not require the creation or elimination of employee positions; will not require an increase or decrease in future legislative appropriations to the agency; will not require an increase or decrease in fees paid to the agency; will not increase or decrease the number of individuals subject to the rules' applicability; and will not positively or adversely affect this state's economy.

Mr. Currah also has determined that the proposed new rules would have no significant fiscal impact on the state government, units of local government, or individuals. The proposed new rules would benefit the public by improving the clarity, organization and implementation of existing §§9.4301, 9.4302, 9.4303, 9.4304, 9.4305, 9.4306, 9.4307, 9.4308, 9.4309, 9.4311, 9.4312, 9.4313, 9.4314, 9.4315, 9.4316, and 9.4317, proposed for repeal by a separate posting. The new rules would implement Government Code, §403.303 (Protests). There would be no significant anticipated economic cost to the public. The proposed new rules would have no fiscal impact on small businesses or rural communities.

You may submit comments on the proposal to Korry Castillo, Director, Property Tax Assistance Division, P.O. Box 13528, Austin, Texas 78711 or to the email address: ptad.rulecomments@cpa.texas.gov. The comptroller must receive your comments no later than 30 days from the date of publication of the proposal in the Texas Register.

The comptroller proposes new rules under Government Code, §403.303 (Protests) which requires the comptroller to adopt procedural rules governing the conduct of protests of comptroller findings certified under Government Code, §403.302(g) and (h).

The new rules implement Government Code, §403.303.



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