The Comptroller of Public Accounts adopts the repeal of existing §§9.4301 - 9.4309 and 9.4311 - 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, without changes to the proposed text as published in the January 8, 2021, issue of the Texas Register (46 TexReg 275). The rules will not be republished.

The comptroller repeals these existing rules in order to adopt new §§9.4301 - 9.4309 and 9.4311 - 9.4315 and 9.4317, with revisions to improve clarity, organization and implementation of §403.303, Government Code. The comptroller will not adopt a new §9.4316 (Final Decision After Oral Hearing) as the language in this section will be incorporated into the new §9.4315 (Proposal for Decision After Oral Hearing). The repeal of §§9.4301 - 9.4309, 9.4311 - 9.4317 will be effective as of the date the new §§9.4301 - 9.4309, 9.4311 - 9.4315 and 9.4317 take effect.

The comptroller did not receive any comments regarding adoption of the repeal.

The repeal is adopted under Government Code, §403.303 (Protests), which requires the comptroller to adopt procedural rules governing the conduct of protests of comptroller findings certified under Government Code, §403.302(g) and (h).

The repeal implements Government Code, §403.303 (Protests).