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TITLE 34PUBLIC FINANCE
PART 1COMPTROLLER OF PUBLIC ACCOUNTS
CHAPTER 9PROPERTY TAX ADMINISTRATION
SUBCHAPTER LPROCEDURES FOR PROTESTING COMPTROLLER PROPERTY VALUE STUDY AND AUDIT FINDINGS
RULE §9.4317Effect of Final Decision and Certification of Changes

(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 Government Code, §403.302 findings for the school district or school district split regarding which the protest was filed and Tax Code, §5.10 findings for all appraisal districts in which the school district or school district split is located.

(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 Government Code, §403.302 findings for the school district(s) or school district split(s) regarding which the protest was filed and Tax Code, §5.10 findings for the appraisal district(s) in which the school district(s) or school district split(s) is located. After final resolution of a property owner's protest resulting in changes in preliminary findings and involving property located in two or more school districts or school district splits that is valued as a unit, the division will provide to each appraisal district in which the property is located and to the protesting taxpayer a list of value ratios calculated on the revised unit value for each school district and school district split located within the appraisal district in which the property is located. The list is provided for informational purposes only and will not impact the values certified to the commissioner of education.

(c) A final decision ordering changes to findings made as a result of an appraisal district's protest authorized by this subchapter or other final resolution of the protest under this subchapter resulting in changes to preliminary findings arising from an authorized appraisal district's protest will change Government Code, §403.302 findings for the school district or school district split regarding which the protest was filed and Tax Code, §5.10 findings for the appraisal district.

(d) 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 on or before August 15 of the year following the year of the study.


Source Note: The provisions of this §9.4317 adopted to be effective January 26, 2011, 36 TexReg 268; amended to be effective January 8, 2014, 39 TexReg 89

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