34 Tex. Admin. Code § 9.4305 - Who May Protest

(a) A school district may protest the comptroller's preliminary findings certified under Government Code, § 403.302(g).

(b) A school district may protest the comptroller's certified findings of an audit conducted under Government Code, § 403.302(h).

(c) A property owner eligible under Government Code, § 403.303(a) may protest the comptroller's preliminary findings certified under Government Code, § 403.302(g).

(d) An eligible property owner in a school district may protest the comptroller's certified findings of an audit conducted under Government Code, § 403.302(h).

(e) A petition submitted by a property owner will not be considered for any purposes to be a protest filed by a school district.

(f) Self-report corrections. A school district may seek correction of an error in the comptroller's preliminary findings certified under Government Code, § 403.302(g) caused by an error in the school district's annual report of property value, by a clerical error in a district's local value made by the division, or by a correction or change in a school district's appraisal roll that occurred before the preliminary certification of the study findings by timely filing a self-report correction pursuant to § 9.4308(i) of this title (relating to Contents of Petition).

(g) No petition initiating a protest of the comptroller's preliminary findings published under Government Code, § 403.302(g), other than self-report corrections submitted pursuant to § 9.4308(i) of this title, may be filed by any party in a school district in a year in which a study is not conducted.

Notes

34 Tex. Admin. Code § 9.4305

The provisions of this §9.4305 adopted to be effective January 26, 2011, 36 TexReg 268; Adopted by Texas Register, Volume 46, Number 29, July 16, 2021, TexReg 4358, eff. 7/19/2021