The Comptroller of Public Accounts proposes the repeal of §§9.4301 - 9.4313, concerning Subchapter L, Procedures for Protesting Preliminary Findings of Total Taxable Value, to be replaced with new §§9.4301 - 9.4317 in renamed Subchapter L, Procedures for Protesting Comptroller Property Value Study and Audit Findings. The proposed repeal of §§9.4301 - 9.4313 and new §§9.4301 - 9.4317 are, in part, the result of a rule review of Texas Administrative Code, Title 34, Part 1, Chapter 9, Subchapter L, conducted by the comptroller. The rule review was performed pursuant to Government Code, §2001.039 and resulted in a determination that the reasons for initially adopting §§9.4301 - 9.4313 continue to exist. Sections 9.4301 - 9.4313 are being repealed and replaced to provide added clarification to and improve efficiency of the protest process.

John Heleman, Chief Revenue Estimator, has determined that for the first five-year period the repeals will be in effect, there will be no significant revenue impact on the state or units of local government.

Mr. Heleman also has determined the repeals would benefit the public by improving the administration of local property valuation and taxation. There would be no fiscal impact on small businesses. There is no significant anticipated economic cost to individuals who are required to comply with the repeals.

Comments on the repeals may be submitted to Deborah Cartwright, Director, Property Tax Assistance Division, P.O. Box 13528, Austin, Texas 78711-3528.

The repeals are proposed under Government Code, §403.303(c) and (e) which provide for the comptroller to adopt rules governing the conduct of protest hearings and provisions for exceptions to comptroller decisions on protests.

The repeals implement Government Code, §403.303(c) and (e).