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 9.4306 - Filing a Petition Initiating a Protest

Universal Citation: 34 TX Admin Code § 9.4306

Current through Reg. 50, No. 13; March 28, 2025

(a) A protest under Government Code, § 403.303(a) shall be initiated by timely filing a petition with the division.

(1) A petition initiating a protest of the comptroller's preliminary findings must be submitted not later than the 40th day after the date on which the comptroller's findings are certified to the commissioner of education under Government Code, § 403.302(g).

(2) A petition initiating a protest of the comptroller's findings under Government Code, § 403.302(h) must be filed not later than the 40th day after the date on which the comptroller's findings are certified to the commissioner of education under Government Code, § 403.302(h).

(b) A petition must be signed by:

(1) the superintendent of the school district, if it is a petition filed by a school district, and the school district's duly authorized designated agent, if the school district designates an agent; or

(2) the property owner, if it is a petition filed by a property owner and the property owner's duly authorized designated agent, if the property owner designates an agent.

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