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 9.4301 - Definitions

Current through Reg. 49, No. 28; July 12, 2024
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.