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 9.4312 - Scheduling a Protest Hearing

Universal Citation: 34 TX Admin Code § 9.4312

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

(a) Referral of any matter to SOAH may only be made by the division.

(b) Subsequent to receiving a valid request for a referral from a petitioner under § 9.4311 of this title (relating to Prehearing Exchanges and Informal Conference Regarding Petition), the division may file a request to docket a hearing with SOAH. At the time a request to docket is filed, the division shall also provide to SOAH:

(1) a list of the grounds for objection being referred;

(2) a copy of the documents delivered by the division pursuant to § 9.4311(e) of this title;

(3) a copy of the portions of the petition relating to the grounds for objection being referred;

(4) a copy of any documentary evidence and supplemental documentary evidence timely submitted by petitioner pursuant to this subchapter for grounds for objections being referred; and

(5) a copy of witness designations and identifications timely submitted by petitioner pursuant to this subchapter for grounds for objections being referred.

(c) The documents submitted pursuant to subsection (b)(1) - (5) of this section will be submitted in an organized manner to facilitate reference to such documents by the ALJ.

(d) At the discretion of the division director, the director may join matters referred to SOAH pursuant to this section for purposes of the hearing.

(e) Following receipt of the request to docket pursuant to this section, SOAH shall:

(1) assign the case a docket number;

(2) assign an ALJ;

(3) schedule the protest for hearing to be held not later than 45 calendar days after the date of the referral; and

(4) no later than 14 calendar days before the scheduled hearing, deliver notice of the date, time, and location of the hearing to the parties identified in the request to docket. Hearings scheduled pursuant to this section shall be held at a location designated by SOAH. Notice under this subsection will be made by U.S. first class mail, facsimile, email, or via an electronic filing and service system utilized by SOAH.

(f) Following receipt of the notice of the hearing date, time, and location from SOAH pursuant to this section, the division shall deliver to petitioner a copy of all documents that were submitted to SOAH pursuant to subsection (a) of this section. Such copies of documents submitted to SOAH must be delivered, unless otherwise agreed by the parties, not later than ten calendar days before the date of the hearing. Service under this subsection will be made by U.S. first class mail, facsimile, email or via an electronic filing and service system utilized by SOAH.

Disclaimer: These regulations may not be the most recent version. Texas may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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