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 9.4309 - Insufficient Grounds for Objection

Current through Reg. 49, No. 28; July 12, 2024
(a) Any
				  ground for objection that does not comply with §
										9.4308 of
				  this title (relating to Contents of Petition) does not adequately specify the
				  grounds for objection as required by Government Code, §
										403.303(a)
				  and shall be rejected by the division director without further
				  review.
(b) If the division
				  director determines that a ground for objection asserted in a petition does not
				  comply with §
										9.4308 of
				  this title, the division will notify the petitioner that the ground for
				  objection has been rejected pursuant to this section. No additional information
				  or evidence may be submitted by a petitioner after a determination of rejection
				  has been made by the division director.
(c) If all grounds for objection in a
				  petition are rejected resulting in the petition being rejected in its entirety,
				  the petitioner may request referral of the petition to SOAH for a hearing on
				  the rejections.
(1) The petitioner must
				  request the referral to SOAH within 15 calendar days of the date the division
				  sends petitioner notice of the rejections.
(2) Upon a timely written request for
				  referral from the petitioner, the division will file a request to docket with
				  SOAH together with a copy of the division's notice to the petitioner that the
				  petition has been rejected in its entirety pursuant to this
				  subchapter.
(3) Following receipt
				  of the request to docket, SOAH shall assign the case a docket number and assign
				  an ALJ.
(A) Arguments before the ALJ shall be
				  limited to the reasons for the rejections reported by the division to the
				  petitioner, and the petitioner shall not be permitted to submit any additional
				  information or evidence for consideration by the ALJ.
(B) No oral hearing on the rejections shall
				  be held, except upon a ruling by the ALJ pursuant to §
												9.4314(c)
				  of this title (relating to Administrative Law Judge's Powers). Motions for oral
				  hearing shall be decided based solely upon the written motions and replies, if
				  any, submitted to the ALJ for ruling pursuant to §
												9.4314(c)
				  of this title.
(4) The
				  ALJ shall consider the petition and make a determination as to whether each
				  ground for objection included in the petition complies with §
											9.4308 of
				  this title. A ground for objection that does not comply with §
											9.4308 of
				  this title will not provide the ALJ with sufficient information to identify a
				  specific change to the study findings.
(A) If
				  the ALJ determines that a ground for objection does not comply with §
												9.4308 of
				  this title, the ALJ shall, within 14 calendar days after referral, issue a
				  proposal for decision to reject that ground for objection.
(B) If the ALJ determines that a ground for
				  objection complies with §
												9.4308 of
				  this title, the ALJ shall, within 30 calendar days after referral, issue a
				  proposal for decision stating the ALJ's recommendation for specific changes to
				  the study findings as to that ground for objection.
(5) The ALJ shall issue a proposal for
				  decision, stating the ALJ's reasons for the proposed decision, under this
				  section to the deputy comptroller by filing the proposal for decision with the
				  comptroller's Special Counsel for Tax Hearings via hand delivery, overnight
				  delivery service, facsimile, email or an electronic filing and service system
				  utilized by SOAH. On the same date the ALJ issues the proposal for decision to
				  the deputy comptroller, the ALJ shall serve a copy of the proposal for decision
				  on all other parties via hand delivery, overnight delivery service, facsimile,
				  email or an electronic filing and service system utilized by SOAH.
(6) A party to the protest that is adversely
				  affected by the proposal for decision may, within seven calendar days after the
				  date the proposed final decision is served, file with the deputy comptroller
				  exceptions to the proposal for decision. To file with the deputy comptroller,
				  exceptions must be filed with the comptroller's Special Counsel for Tax
				  Hearings via hand delivery, overnight delivery service, facsimile, or email. On
				  the same date as the exceptions to the proposal for decision are filed, the
				  excepting party shall serve a copy of the exceptions with all other parties via
				  hand delivery, overnight delivery service, facsimile, or email.
(7) Within seven calendar days after the
				  exceptions are filed and served in accordance with this subsection, all other
				  parties may file replies to the exceptions with the deputy comptroller. To file
				  with the deputy comptroller, replies must be filed with the comptroller's
				  Special Counsel for Tax Hearings via hand delivery, overnight delivery service,
				  facsimile, or email. On the same date as the replies to exceptions to the
				  proposal for decision are filed with the deputy comptroller, the party filing
				  the replies shall serve a copy of the replies with all other parties via hand
				  delivery, overnight delivery service, facsimile, or email.
(8) The deputy comptroller shall issue a
				  final order and, in doing so, may adopt, amend, or reject the ALJ's proposal
				  for decision. A decision is final on the date signed by the deputy comptroller.
				  The deputy comptroller shall deliver written notice of the final decision to
				  each party to the protest via hand delivery, overnight delivery service,
				  facsimile, or email.