The Comptroller of Public Accounts proposes amendments to §§9.4301, 9.4302, 9.4306, 9.4308, 9.4309, 9.4311, and 9.4313, concerning Subchapter L, Procedures for Protesting Comptroller Property Value Study and Audit Findings. These sections are being amended 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 amendments 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 amendments may be submitted to Deborah Cartwright, Director, Property Tax Assistance Division, P.O. Box 13528, Austin, Texas 78711-3528. Comments must be received no later than 30 days from the date of publication of the proposal in the Texas Register.

These amendments are proposed under Government Code, §403.303(c) which provides for the comptroller to adopt rules governing the conduct of protest hearings.

These amendments implement Government Code, §403.303(c).