Texas Administrative Code
Title 34 - PUBLIC FINANCE
Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS
Chapter 9 - PROPERTY TAX ADMINISTRATION
Subchapter L - PROCEDURES FOR PROTESTING COMPTROLLER PROPERTY VALUE STUDY AND AUDIT FINDINGS
Section 9.4305 - Who May Protest
Current through Reg. 50, No. 13; March 28, 2025
(a) A school district may protest the comptroller's preliminary findings certified under Government Code, § 403.302(g).
(b) A school district may protest the comptroller's certified findings of an audit conducted under Government Code, § 403.302(h).
(c) A property owner eligible under Government Code, § 403.303(a) may protest the comptroller's preliminary findings certified under Government Code, § 403.302(g).
(d) An eligible property owner in a school district may protest the comptroller's certified findings of an audit conducted under Government Code, § 403.302(h).
(e) A petition submitted by a property owner will not be considered for any purposes to be a protest filed by a school district.
(f) Self-report corrections. A school district may seek correction of an error in the comptroller's preliminary findings certified under Government Code, § 403.302(g) caused by an error in the school district's annual report of property value, by a clerical error in a district's local value made by the division, or by a correction or change in a school district's appraisal roll that occurred before the preliminary certification of the study findings by timely filing a self-report correction pursuant to § 9.4308(i) of this title (relating to Contents of Petition).
(g) No petition initiating a protest of the comptroller's preliminary findings published under Government Code, § 403.302(g), other than self-report corrections submitted pursuant to § 9.4308(i) of this title, may be filed by any party in a school district in a year in which a study is not conducted.
