The Comptroller of Public Accounts proposes new §§9.4301 - 9.4317, concerning new Subchapter L, Procedures for Protesting Comptroller Property Value Study and Audit Findings, to replace §§9.4301 - 9.4313. The proposal of §§9.4301 - 9.4317 and repeal of §§9.4301 - 9.4313 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 - 9.4317 are proposed, and §§9.4301 - 9.4313 are proposed for repeal, 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 rules will be in effect, there will be no significant revenue impact on the state or units of local government.

Mr. Heleman also has determined that for each year of the first five years the rules are in effect, the public benefit anticipated as a result of enforcing the rules will be by improving the administration of local property valuation and taxation. The proposed new rules would have no fiscal impact on small businesses. There is no significant anticipated economic cost to individuals who are required to comply with the proposed rules.

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

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