34 Tex. Admin. Code § 9.4301 - Definitions

The following words and terms, when used in this subchapter, shall have the following meanings, unless the context clearly indicates otherwise.

(1) Agent--A duly authorized individual designated to act as agent on behalf of the petitioner in a protest of the comptroller's findings in compliance with this subchapter.

(2) ALJ--An Administrative Law Judge employed by the State Office of Administrative Hearings.

(3) Clerical error--A numerical error, specific to a school district, that is or results from a mistake or failure in writing, copying, transcribing, entering or retrieving computer data, computing, or calculating. In this subchapter, "clerical error" does not include an error that is or results from a mistake in judgment or reasoning. In this subchapter, "clerical error" does not include any claim regarding the conduct of the study as prescribed by § 9.101 of this title (relating to Conduct of the Property Value Study).

(4) Comptroller--The Texas Comptroller of Public Accounts and employees and designees of the Comptroller.

(5) Division--The Property Tax Assistance Division of the Texas Comptroller of Public Accounts.

(6) Division director--The director of the Property Tax Assistance Division or their designee.

(7) Eligible property owner--A property owner in a school district or school district split whose property is included in the study conducted by the comptroller under Government Code, § 403.302 and whose tax liability on such property is $100,000 or more.

(8) Findings--The preliminary findings certified to the commissioner of education under Government Code, § 403.302(g) or the findings of an audit certified to the commissioner of education under Government Code, § 403.302(h).

(9) Petition--The documents consisting of three parts, Part A (Form 50-210-a), Part B (Form 50-210-b) and Part C (Form 50-210-c), submitted by a petitioner in accordance with this subchapter to initiate a protest of the comptroller's findings under Government Code, § 403.302(g) or (h).

(10) Petitioner--A school district or eligible property owner who submits a petition in accordance with this subchapter to protest the comptroller's findings certified under Government Code, § 403.302(g) or (h).

(11) School district split--The portion of a school district located within the jurisdictional boundaries of a single appraisal district if the school district boundaries overlap the jurisdictional boundaries of two or more appraisal districts. As used in this subchapter, unless the context clearly indicates otherwise, "school district" means an applicable school district split for a school district with boundaries overlapping the jurisdictional boundaries of two or more appraisal districts.

(12) SOAH--The State Office of Administrative Hearings.

(13) Value determination--A determination made by the division and utilized by the division to reach a finding of market value for an individual property, or in the case of property in Category J an individual company, or in the case of property in category D the land's productivity value.

Notes

34 Tex. Admin. Code § 9.4301

The provisions of this §9.4301 adopted to be effective January 26, 2011, 36 TexReg 268; amended to be effective January 9, 2013, 38 TexReg 150; amended to be effective January 8, 2014, 39 TexReg 89; Adopted by Texas Register, Volume 46, Number 29, July 16, 2021, TexReg 4358, eff. 7/19/2021