Source: https://texreg.sos.state.tx.us/public/readtac$ext.TacPage?sl=R&app=9&p_dir=&p_rloc=&p_tloc=&p_ploc=&pg=1&p_tac=&ti=34&pt=1&ch=9&rl=103
Timestamp: 2019-09-19 06:31:35
Document Index: 206256408

Matched Legal Cases: ['§9', '§403', '§403', '§25', '§403', '§403', '§403', '§403', '§9', '§9']

SUBCHAPTER A PRACTICE AND PROCEDURE
RULE §9.103 Audits of School District Taxable Property Values
(1) A school district may request an audit of its taxable value finding determined by the comptroller and certified to the commissioner of education under Government Code §403.302(g); or
(2) the commissioner of education may request an audit of any school district's taxable value finding determined by the comptroller and certified to the commissioner of education under Government Code §403.302(g).
(2) appraisal review board actions, and actions taken under Property Tax Code §25.25, that:
(C) total more than $20 million or 2.0% of the most recent taxable value in the school district as determined under Government Code §403.302 or §403.303, for the property value study year in question, whichever is least.
(l) Taxable value certification and protest. After considering all the relevant information submitted by the school district and from other reliable sources, comptroller staff shall recalculate the school district's total taxable value and certify a preliminary taxable value audit finding to the commissioner of education. The total taxable value certified in the preliminary taxable value audit finding may be greater than, less than, or the same as the most recent total taxable value certified to the commissioner of education under Government Code §403.302 or §403.303, for the property value study year subject to the taxable value audit, but shall not affect the validity presumption used in that certification. A school district may protest the preliminary taxable value audit finding by following the procedures prescribed in §9.109.
Source Note: The provisions of this §9.103 adopted to be effective May 7, 2003, 28 TexReg 3735