Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 9 - PROPERTY TAX ADMINISTRATION › Subchapter L - PROCEDURES FOR PROTESTING COMPTROLLER PROPERTY VALUE STUDY AND AUDIT FINDINGS › Section 9.4310 - Study and Audit Documents

Current through Reg. 49, No. 28; July 12, 2024
(a) The documents
				  created, obtained, and utilized by the division in conducting the study or
				  performing the audit, as applicable, are considered the initial evidence in a
				  protest of the comptroller's findings under Government Code, §
										403.302(g)
				  or (h). Except as provided in subsection (b)
				  of this section, all such documents are deemed admissible evidence for purposes
				  of any hearing referred to the State Office of Administrative Hearings (SOAH)
				  under this subchapter.
(b) Any
				  documents created, obtained, and utilized by the division in conducting the
				  study or performing the audit, as applicable, that are not made available in
				  response to a proper request in accordance with the Texas Public Information
				  Act are deemed, as to the division, inadmissible for purposes of any hearing
				  referred to SOAH under this subchapter. This subsection does not restrict a
				  petitioner's right to file such documents in support of a ground of objection
				  as provided under this subchapter. If a petitioner does elect to file such
				  documents, the documents will be deemed admissible evidence on each ground of
				  protest in support of which the documents are filed for purposes of any hearing
				  referred to SOAH under this subchapter.
(c) Any claim by a petitioner that documents
				  created, obtained, or utilized by the division in conducting the study or
				  performing the audit, as applicable, were not made available in response to a
				  proper request in accordance with the Texas Public Information Act shall be
				  made by written notice to the division director within seven calendar days of
				  delivery by the division of such documents pursuant to §
										9.4311(c)
				  of this title (relating to Prehearing Exchange and Informal Conference).
				  Petitioner's notice must include a copy of petitioner's request for documents,
				  any response received from the division (although such response(s) need not
				  include copies of the documents produced therewith), and identification of the
				  specific documents petitioner claims were not made available. If petitioner
				  fails to timely provide such written notice to the division director, the claim
				  shall be deemed waived for purposes of the protest.
(d) After receipt of timely written notice
				  under subsection (c) of this section and consideration of petitioner's claim,
				  the division director shall deliver to petitioner written notice as to whether
				  or not the documents at issue will be withdrawn as evidence. If the documents
				  at issue are not withdrawn as evidence, the matter will be determined at the
				  SOAH hearing, if any, on the ground of protest at issue. The division
				  director's notice will include all documentary evidence that the division will
				  introduce and identification of all witnesses who may testify at the time of
				  the SOAH hearing, if any, relating to petitioner's claim under subsection (c)
				  of this section. The petitioner shall, within five calendar days of delivery of
				  the division director's notice, deliver to the division director all
				  documentary evidence that the petitioner will introduce and identification of
				  all witnesses who may testify at the time of the hearing, if any, relating to
				  petitioner's claim under subsection (c) of this section. At any SOAH hearing on
				  petitioner's claim, both parties shall be limited to the documentary evidence
				  delivered and witnesses disclosed under this subsection.
(e) SOAH shall have jurisdiction to determine
				  a petitioner's claim asserted under subsection (c) of this section only if the
				  ground of protest for which the documents at issue were submitted is referred
				  to SOAH as otherwise provided under this subchapter. The Administrative Law
				  Judge's (ALJ's) determination shall be limited to whether or not the documents
				  at issue are admissible.