The Comptroller of Public Accounts proposes the repeal of §9.804, concerning arbitration of Appraisal Review Board determinations issued for tax year 2017 and previous tax years. This section is being repealed because §§9.4251 - 9.4266 of this title replaced §9.804 effective May 29, 2018.

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

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

You may submit comments on the proposal 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.

This repeal is proposed under Tax Code, §41A.13, which provides the comptroller with the authority to adopt rules relating to the implementation and administration of the provisions of Tax Code, §41A.

The repeal implements Tax Code, §41A.13.