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 9.4317 - Effect of Final Decision and Certification of Changes
Current through Reg. 50, No. 13; March 28, 2025
(a) A final decision ordering changes to findings made as a result of a school district's protest or other final resolution of the protest under this subchapter resulting in changes to preliminary findings arising from a school district's protest will change findings pursuant to Government Code, § 403.302 for the school district regarding which the protest was filed.
(b) A final decision ordering changes to findings made as a result of a property owner's protest or other final resolution of the protest under this subchapter resulting in changes to preliminary findings arising from a property owner's protest will change findings pursuant to Government Code, § 403.302 for the school district(s) regarding which the protest was filed.
(c) Certification of changes to preliminary findings. Unless the comptroller determines that circumstances require otherwise, the comptroller shall certify to the commissioner of education all changes to Government Code, § 403.302(g) preliminary findings by August 31 of the year following the year of the study or as soon thereafter as practicable.