The Comptroller of Public Accounts adopts 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, without changes to the proposed text as published in the November 19, 2010, issue of the Texas Register (35 TexReg 10182).

The repeal of §§9.4301 - 9.4313 and adoption of 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 Sections 9.4301 - 9.4313 are being repealed and replaced to provide added clarification to and improve efficiency of the protest process.

No comments were received regarding adoption of the repeals.

The repeals are adopted 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).