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 9.4311 - Prehearing Exchanges and Informal Conference Regarding Petition
Current through Reg. 50, No. 13; March 28, 2025
(a) After reviewing the petition, the division will send petitioner responses to each of the petitioner's grounds for objection. The division's responses may include agreement, disagreement, disagreement with modification, or rejection as set forth in this subchapter.
(b) Not later than 15 calendar days after the division delivers its responses to the petitioner, the petitioner must reply to the division utilizing Part B of the petition.
(c) For each ground for objection with which petitioner does not agree with the division's response, petitioner must file with the division director:
(d) All documents required pursuant to subsection (c) of this section must be filed with, and at the same time as, petitioner's reply submitted under subsection (b) of this section.
(e) Within 15 calendar days after receipt of petitioner's reply and supplemental evidence, if any, the division shall:
(f) For purposes of this subchapter, employees of the division and the chief appraiser of the appraisal district that appraised property for a protesting school district, as well as employees of the chief appraiser appraising property for the protesting school district employed pursuant to Tax Code, § 6.05(d), are deemed qualified to testify as witnesses.
(g) The division will either provide notice of the date, time, and place of an informal conference regarding the petition to be held for consideration of petitioner's remaining grounds for objection, or the division may provide the petitioner with revised recommendations to the division's initial responses for any unresolved grounds for objections.
(h) If the division has identified any failure of petitioner to properly comply with the requirements of labeling and organizing evidence, at the time of the informal conference the petitioner will be notified of such failure and given the opportunity to correct such failure through identification of evidence that was intended to correspond to grounds for objection that remain unresolved and subject to referral to SOAH. This subsection does not permit a petitioner to submit any additional information, documentation, or evidence.
(i) After completing the informal conference, the petitioner may request a referral for a hearing before a SOAH Administrative Law Judge (ALJ) for all remaining unresolved grounds for objection submitted on Part B of the petition.
(j) A petitioner's request for a referral to SOAH for a hearing on the unresolved grounds for objection shall be made by filing a written request with the division director no later than seven calendar days after the informal conference.