34 Tex. Admin. Code § 9.3059 - Certification of Appraisal Roll
(a) The
chief appraiser shall certify a copy of the annual appraisal roll for the
appraisal district to the Comptroller of Public Accounts. The appraisal roll
shall be submitted to the comptroller by the deadlines and in the form and
manner provided in the Electronic Appraisal Roll Submission Record Layout and
Instructions Manual published by the comptroller.
(b) If requested in writing to the director
of the comptroller's property tax assistance division by the chief appraiser at
least 30 days before the applicable deadline for submission of an appraisal
roll, the deadlines may be waived, but only if the appraisal district can show
good cause for late submission.
(c)
The director of the comptroller's property tax assistance division shall
deliver a written determination of the request for waiver provided in
subsection (b) of this section, by e-mail, facsimile transmission or regular
first-class mail. An appraisal district may appeal the denial of a waiver to
the comptroller. The comptroller shall decide each appeal by written order and
shall deliver a copy of the order to the chief appraiser by e-mail, facsimile
transmission or regular first class mail.
(d) The Comptroller of Public Accounts will
periodically revise the Electronic Appraisal Roll Submission Record Layout and
Instructions Manual. Copies of this publication can be obtained from the
Comptroller of Public Accounts, Property Tax Assistance Division, P.O. Box
13528, Austin, Texas 78711-3528. Copies may also be requested by calling the
toll-free number 1-800-252-9121. In Austin, call (512) 305-9999. E-mail
requests may be directed to ptad.ears@cpa.state.tx.us.
Notes
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