The Comptroller of Public Accounts proposes the repeal of existing §9.103, concerning audits of school district taxable property values. The comptroller repeals existing §9.103 in order to propose the adoption of a new §9.103 with revisions to improve clarity, organization and implementation of the section. The repeal of §9.103 will be effective as of the date the new §9.103 takes effect.

Tom Currah, Chief Revenue Estimator, has determined that during the first five years that the proposed repeal is in effect, the rule: 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 rule’s applicability; and will not positively or adversely affect this state's economy.

Mr. Currah also has determined that the proposed repeal would have no significant fiscal impact on the state government, units of local government, or individuals. The proposed repeal and the proposed adoption would benefit the public by improving the clarity, organization and implementation of the section. There would be no significant anticipated economic cost to the public. The proposed repeal would have no fiscal impact on small businesses or rural communities.

You may submit comments on the repeal 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 repeal is proposed under Government Code, §403.302 (Determination of School District Property Values), which provides the comptroller with the authority to adopt rules governing the conduct of the property value study after consultation with the Comptroller's Property Tax Administration Advisory Board, and under Government Code, §403.303 (Protest), which provides the comptroller with the authority to adopt rules governing the conduct of protest hearings related to the property value study.

The repeal implements Government Code, §403.302 (Determination of School District Property Values) and §403.303 (Protests).