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Texas Register Preamble


The Comptroller of Public Accounts proposes new §§9.4301, 9.4302, 9.4303, 9.4304, 9.4305, 9.4306, 9.4307, 9.4308, 9.4309, 9.4311, 9.4312, 9.4313, 9.4314, 9.4315, and 9.4317, concerning requirements for submitting a petition initiating a protest of the comptroller's property value study, procedures governing the conduct of property value study protest hearings, procedures for the issuance of proposals for decisions, filing of exceptions to proposals for decisions, and filing of replies to exceptions for proposals for decisions, in order to replace the existing §§9.4301, 9.4302, 9.4303, 9.4304, 9.4305, 9.4306, 9.4307, 9.4308, 9.4309, 9.4311, 9.4312, 9.4313, 9.4314, 9.4315, 9.4316, and 9.4317 being proposed for repeal by a separate filing.

New §9.4301 (Definitions) adds new terms as well as restates and revises terms from the existing §9.4301, proposed for repeal.

Paragraph (1) defines an "Agent" as being duly authorized to act on behalf of a petitioner protesting the property value study. Provisions in the definition for an Agent found in the existing section, proposed for repeal, are being relocated to new §9.4302 (General Provisions).

Paragraph (2) restates the definition of "ALJ" from the existing section, proposed for repeal.

Paragraph (3) regarding a "Clerical error" is revised from the existing section by adding that the error is specific to a school district and by referencing §9.101 (Conduct of the Property Value Study) of this title.

Paragraph (4) restates the definition of "Comptroller" from the existing §9.4301(10), proposed for repeal.

Paragraph (5) regarding "Division" is revised to specify that the division is the Property Tax Assistance Division of the Texas Comptroller of Public Accounts.

Paragraphs (6) and (7) are revised by shortening the definitions for "Division director" and "Eligible property owner" found in the existing §9.4301(5) and (6), proposed for repeal.

Paragraph (8) adds a new definition for "Findings" in terms of the certified findings in Government Code, §403.302 (g) and (h).

Paragraph (9) revises the definition of "Petition" found in paragraph (7) of the existing section, proposed for repeal. The Petition is defined as including three parts, Part A, Part B and Part C. Other provisions in the definition of a Petition found in the existing section, proposed for repeal, are being relocated to new §9.4302 (General Provisions).

Paragraph (10) revises the definition of "Petitioner" by shortening the definition and relocating provisions in the definition of Petitioner found in the existing section, proposed for repeal, to proposed new §9.4305 (Who May Protest).

Paragraph (11) revises the definition of "School district split" to reference the jurisdictional boundaries of appraisal districts rather than counties.

Paragraph (12) revises the definition of "SOAH" by removing provisions redundant with proposed new §9.4312 (a).

Paragraph (13) adds a new definition for a "Value determination" as a determination made by the division and utilized to arrive at finding of market value for property in the study.

New §9.4302 (General Provisions) revises provisions from and adds provisions to existing §9.4302, proposed for repeal, as follows:

Subsection (a) adds language memorializing that the subchapter governs the procedures for submitting a petition initiating a protest and procedures governing the conduct of protest hearings and procedures for filing exceptions and replies to exceptions for proposals for decisions on protests.

Subsections (b) and (c) restate the provisions from existing §9.4302, proposed for repeal.

Subsection (d) is revised from "Filing and serving documents" in existing §9.4302(d), proposed for repeal. Subsection (d) also divides language into paragraphs (1) through (5) as opposed to one paragraph in the existing section, proposed for repeal.

Subsection (e) revises and relocates language from existing §9.4301(1), proposed for repeal. Subsection (e) states that by signing a petition the superintendent of a protesting school district or protesting eligible property owner represents that designated agents are duly authorized under the laws of the State of Texas to act as agents, and that a petitioner may designate only one agent except as otherwise provided in the Subchapter L of this chapter.

Paragraph (1) relocates language found in existing §9.4301(1), proposed for repeal, regarding the authority of an agent to receive communications, resolve matters in a petition, and argue and present evidence in a hearing on the protest.

Paragraph (2) adds requirements if a chief appraiser or other employee of the appraisal district appraising property for a protesting school district is to be designated as an agent for the protesting school district.

Paragraph (3) provides that the designation of a new agent will automatically revoke the agency of a prior agent for protests pursuant to Government Code, §403.303.

Paragraph (4) provides that nothing in Subchapter L is to be construed as limiting a chief appraiser or other employee of an appraisal district appraising property for a protesting school district from acting as a witness or consultant.

Paragraph (5) provides that nothing in Subchapter L is to be construed as limiting a petitioner from being represented by an attorney or attorneys licensed to practice law in the State of Texas.

Subsection (f) limits petitioners to filing of one petition to protest property value study findings, except that they may file a separate petition solely to address self-report corrections.

Subsection (g) restates the existing §9.4302(e), proposed for repeal.

New §9.4303 (Changes in Preliminary Certifications of Findings) revises provisions from and adds provisions to existing §9.4303, proposed for repeal, as follows:

The word, "Study" is no longer needed in the section title as §9.4301(7) defines "Findings. "

Subsection (a) provides that preliminary findings certified under Government Code, §403.302(g) may be amended and certified by the comptroller at any time before findings are certified to the commissioner of education under Government Code, §403.302(j). Subsection (a) also clarifies and combines language from subsections (a) and (b) of the existing §9.4303, proposed for repeal.

Subsection (b) provides that if the comptroller amends preliminary findings for all school districts in a study, a petition initiating a protest of the findings must be filed within 40 calendar days of the date the amended findings are certified to the commissioner of education.

Subsection (c) clarifies and combines language from subsections (c), (d) and (e) of the existing §9.4303, proposed for repeal, by providing that if preliminary findings for a singular school district are amended, the particular school district must file a petition initiating a protest of the amended preliminary findings within 40 calendar days of the date the amended findings are certified to the commissioner of education.

New §9.4304 (Extensions of Time) revises existing §9.4304, proposed for repeal, by combining subsections and removing language. Proposed new §9.4304 states as follows:

Subsections (a), (e) and (f) from existing §9.4304, proposed for repeal, are not included in proposed new §9.4304.

Subsection (a) restates subsection (b) from existing §9.4304, proposed for repeal.

Subsection (b) revises subsection (c) from existing §9.4304, proposed for repeal, by removing references to deleted subsections.

Subsection (c) revises subsection (e) from existing §9.4304, proposed for repeal, by removing references to deleted subsections.

Subsection (d) revises existing §9.4304(d), proposed for repeal, by removing references to deleted subsections.

New §9.4305 (Who May Protest) revises existing §9.4305, proposed for repeal, as follows:

Subsection (a) clarifies that it is certified preliminary findings under Government Code, §403.302(g) that may be protested by a school district.

Subsection (b) clarifies that it is certified findings under Government Code, §403.302(h) that may be protested by a school district. The subsection does not incorporate language regarding revisions or denial of revisions resulting from an audit from the existing §9.4305(b), proposed for repeal.

Subsection (c) clarifies that it is certified preliminary findings under Government Code, §403.302(g) that may be protested by an eligible property owner.

Subsection (d) clarifies that it is certified findings under Government Code, §403.302(h) that may be protested by an eligible property owner. The subsection does not incorporate language regarding revisions or denial of revisions resulting from an audit from the existing §9.4305(d), proposed for repeal.

Subsection (e) from existing §9.4305, proposed for repeal, is not included in proposed new §9.4305.

Subsection (e) restates and revises the language in existing §9.4305(f), proposed for repeal, by changing the phrase, "A protest filed... " to, "A petition submitted... ".

Subsection (f) restates and revises the language in existing §9.4305(g), proposed for repeal, by removing the reference to a change in a district's certified tax roll as being eligible for self-report correction.

Subsection (g) restates and revises the language in existing §9.4305(h), proposed for repeal, by updating referenced subsections.

New §9.4306 (Filing a Petition Initiating a Protest) revises provisions from existing §9.4306, proposed for repeal, as follows:

Subsection (a) states that a protest under Government Code, §403.303(a) is initiated by filing a petition with the division not later than the 40th calendar day after the division certifies findings under Government Code, §403.302 (g) or (h). Language regarding the filing of self-report corrections from existing §9.4306(a), proposed for repeal, is not included in subsection (a) as it is redundant with language in proposed new §9.4305(f) (Self-report corrections).

Subsection (b) restates and revises the language in existing §9.4306(b), proposed for repeal. Subsection (b)(2) of the existing section proposed for repeal, is not included in subsection (b), as appraisal districts are not authorized to protest under the proposed new rules.

New §9.4307 (Dismissal) restates, reorganizes and revises provisions from existing §9.4307, proposed for repeal, as follows:

Subsection (a) requires dismissal for jurisdictional defects in a petition and prescribes the filing and serving of a motion to dismiss by the division. Examples of jurisdictional defects found in existing §9.4307(a), proposed for repeal, are not included in subsection (a). Provisions in existing §9.4307(a), proposed for repeal, regarding the filing and service of responses to motions to dismiss and replies to responses for motions to dismiss, have been reorganized in subsections (b) and (c) of the proposed new section.

Subsection (d) relocates language from existing §9.4307(a), proposed for repeal, concerning the limitation of argument to the jurisdictional issue presented in the motion to dismiss, and also relocates language from existing §9.4307(a), proposed for repeal, concerning the prohibition on parties from submitting new information or evidence for consideration by an ALJ on a motion to dismiss.

Paragraphs (1) and (2) also clarify that the existing opportunity for oral argument on a motion to dismiss is through a motion filed pursuant to §9.4314(c) (Administrative Law Judge's Powers), and that any hearing on a motion for oral argument shall be decided based on written submissions.

Subsection (e) relocates language from existing §9.4307(a), proposed for repeal, concerning the ALJ's proposal for decision and issuance of the proposal for decision to the deputy comptroller. Subsection (e) also revises the time frame for the issuance of the proposal for decision from seven business days to fourteen calendar days, and combines and relocates language from existing §9.4307(b) and (c), proposed for repeal, regarding reasons for the proposal for decisions and service of the proposal for decision, adding the electronic filing systems used by SOAH.

Subsections (f) and (g) relocate and reorganize language found in existing §9.4307(d), proposed for repeal, regarding the filing and service of exceptions to a proposal for decision on a motion to dismiss and replies to the exceptions.

Subsection (h) combines existing §9.4307(e), (f) and (g), proposed for repeal, concerning the issuance of a final order by the deputy comptroller on a dismissal.

Subsections (i) and (j) restate existing §9.4307(h) and (i), proposed for repeal.

New §9.4308 (Contents of Petition) reorganize, clarify and revise existing §9.4308, proposed for repeal, as follows:

Subsection (a) reorganizes existing §9.4308(a), proposed for repeal, by breaking out the prescribed contents in numbered paragraphs and adding clarifying language prescribing in which part of the petition the contents are required to be reported.

Subsection (b) reorganizes existing §9.4308(b), proposed for repeal, by breaking out the prescribed contents in numbered paragraphs and replacing "...errors in value determinations..." with, "...inaccuracies in value determinations... ". Subsection (b) adds clarifying language prescribing in which part of the petition the contents are required to be reported. Subsection (b) also adds clarifying and conforming language with the definitions of "Value determinations" and "Findings" proposed in paragraphs (7) and (13) of the proposed new §9.4301(Definitions).

Subsections (c) and (d) revise existing §9.4308(c), proposed for repeal, by clarifying what may not be included as a value determination for purposes of new §9.4308, thereby conforming with the definition of "Value determinations" proposed in paragraph (13) of the proposed new §9.4301(Definitions), and providing numbered paragraphs for a non-exclusive list of what may be included.

Subsections (e) and (f) revise existing §9.4308(d), proposed for repeal, by prescribing that multiple claims of inaccuracies cannot be combined in the same ground for objection, and that multiple properties cannot be combined for the same claim of an inaccuracy, but must be stated as separate grounds for objection.

Subsection (g) revises existing §9.4308(e), proposed for repeal, by stating that the relief sought must be stated with sufficient specificity on the prescribed part of the petition to allow the comptroller or an ALJ to make a determination regarding the requested relief based solely on the petition.

Subsection (h) revises existing §9.4308(f), proposed for repeal, by clarifying the requirements for submission of documentary evidence and which parts of the petition are to be referenced for the submission of documentary evidence.

Subsections (i) and (j) restate existing §9.4308(h) and (i), proposed for repeal.

New §9.4309 (Insufficient Grounds for Objection) reorganizes, clarifies, and revises existing §9.4309, proposed for repeal, as follows:

Subsection (a) changes "may" to "shall" and does not include the word "petition" from the existing §9.4309(a), proposed for repeal, as redundant with language in subsection (c).

Subsection (b) is shortened from the existing §9.4309(b), proposed for repeal, to remove redundancies with subsections (d) and (e) concerning procedures for grounds not rejected in a petition, and new §9.4311(a)(1) concerning agreements with grounds for objection.

Subsection (c) combines subsections (c) through (f) of existing §9.4309, proposed for repeal, as numbered paragraphs. Subsection (c) adds the ability to use electronic filing and service systems utilized by SOAH for all filings required to be filed with SOAH. Subsection (c) also makes the following revisions:

Paragraph (1) revises the deadline for a petitioner to request referral to SOAH after the division sends petitioner notice of rejection from seven to fifteen calendar days.

Paragraph (4) revises the time within which an ALJ shall make a decision on a referral based on a rejection.

New §9.4311 (Prehearing Exchanges and Informal Conference Regarding Petition) reorganizes, clarifies and revises existing §9.4311, proposed for repeal, as follows:

Subsection (a) breaks out paragraph (1) and adds paragraph (2) which prescribes that at any time a response by the division results in a valid finding for a school district, all protests for that school district are finally resolved.

Subsection (b) revises the time period for petitioner replies to division responses to grounds for objection, found in existing §9.4311(b), proposed for repeal, from "a reasonable period of time, but no less than 15 calendar days," to "not later than 15 calendar days." Subsection (b) also requires petitioner replies to be on Part B of the petition. Subsection (b) is also shortened and broken out in numbered paragraphs as follows:

Paragraph (1) requires a petitioner's reply to each of the division's responses to each ground for objection with either agreement or notification that the petitioner will continue to protest the ground for objection.

Paragraph (2) prescribes a deemed agreement to the division's responses and final resolution of all grounds for objection if a petitioner fails to timely reply.

Paragraph (3) prescribes that a failure to reply to a ground for objection on an otherwise timely reply to the division's responses is deemed agreement to the division's response to that ground for objection.

Paragraph (4) restates language from existing §9.4311(b), proposed for repeal, that no response from the petitioner to a rejection is permitted.

Subsection (c) restates and revises the provisions in existing §9.4311(b), proposed for repeal, relating to the filing of supplemental evidence by the petitioner and designations and identification of witnesses. Subsection (c) does not include the statement in existing §9.4311(b), proposed for repeal, that no witness identification for a chief appraiser or other employee of an appraisal district appraising property for a protesting school district. Additionally, Subsection (c) does not include filing instructions for supplemental evidence found in existing §9.4311(b), proposed for repeal, as the general requirements found in proposed new §9.4302(d) apply to supplemental evidence filed under proposed new §9.4311. Subsection (c) does not include instructions for organizing and labeling supplemental evidence found in existing §9.4311(b), proposed for repeal, as the requirements for the contents of the petition found in proposed new §9.4308(h) prescribes the requirements for filing and organizing evidence and is referenced in new §9.4311(c)(1). Requirements in Cont'd...


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