SECTION 9.4302. General Provisions

(a) Scope of rules. The rules in this subchapter shall govern the procedures for submitting a petition initiating a protest of the comptroller's findings under Government Code, §403.302(g) or (h) and the conduct of protest hearings and the filing of exceptions and replies to exceptions for proposals for decision. The Texas Administrative Procedures Act, the Texas Rules of Civil Procedure, the Texas Rules of Evidence, and the State Office of Administrative Hearings (SOAH) procedural rules do not apply to protests of the comptroller's findings conducted pursuant to Government Code, §403.303. Nothing in this subsection shall preclude general application by a SOAH Administrative Law Judge of evidentiary principles addressed in the Texas Rules of Evidence as an advisory tool in making evidentiary determinations in protests of the comptroller's findings conducted pursuant to Government Code, §403.303.

(b) Construction. Unless otherwise provided, this subchapter shall be construed as provided by the Code Construction Act, Government Code, Chapter 311.

(c) Computation of time. In computing a period of time prescribed or allowed by the rules in this subchapter, the first day is excluded and the last day is included. If the last day of any period is a Saturday, Sunday, or Texas state or federal holiday on which the comptroller's office is closed, the period is extended to include the next day that is not a Saturday, Sunday, or Texas state or federal holiday on which the comptroller's office is closed.

(d) Submitting and serving documents.

(1) Unless otherwise provided, every document relating to a protest including, but not limited to, a petition, shall be delivered to the division director by one of the following methods:

(A) Hand delivery to the attention of the Director, Property Tax Assistance Division, delivered to 1711 San Jacinto, 3rd Floor, Austin, Texas 78701.

(i) A petition delivered to the division director by hand delivery is timely submitted only if it is physically received by the division director on or before 5:00 p.m. CST on the 40th day after the date on which the comptroller's preliminary findings are certified to the commissioner of education.

(ii) Division reserves the right to require delivery by a method other than hand delivery if physical receipt by the division is not practicable.

(B) United States Postal Service regular first-class mail or common or contract carrier, in a properly addressed and sufficiently stamped envelope or package, addressed to Director, Property Tax Assistance Division, 1711 San Jacinto, 3rd Floor, Austin, Texas 78701.

(i) A petition delivered to the division director by regular first class mail is timely submitted if it bears a post office cancellation mark indicting a date not later than the 40th day after the date on which the comptroller's preliminary findings are certified to the commissioner of education and is physically received by the division director not later than the 47th day after the date the comptroller's preliminary findings are certified to the commissioner of education.

(ii) A petition delivered to the division director by common or contract carrier is timely submitted if it bears a receipt mark indicating a date not later than the 40th day after the date on which the comptroller's preliminary findings are certified to the commissioner of education and is physically received by the division director not later than the 47th day after the date the comptroller's preliminary findings are certified to the commissioner of education.

(C) Electronic mail (email) sent to [e-mail]. Delivery by email will only be accepted if all documents being delivered by email are attached in Microsoft Word® or portable document format (pdf) compatible with the latest version of Adobe Acrobat® in a file size that can be accommodated by the division's computer system at the time of delivery. A petition delivered to the division director by electronic mail is timely submitted if all emails and documents attached to emails, including the petition, are received by the division not later than the 40th day after the date on which the comptroller's preliminary findings are certified to the commissioner of education.

(D) Electronic files sent by comptroller file transfer protocol (FTP) or ad hoc reporting website. Delivery by FTP or ad hoc reporting website will only be accepted if requested by email sent to [e-mail] before 4:00 p.m. CST on the 40th day after the date on which the comptroller's preliminary findings are certified to the commissioner of education. All documents being delivered by FTP or ad hoc reporting website must be in Microsoft Word® or portable document format (pdf) compatible with the latest version of Adobe Acrobat® in a file size that can be accommodated by the division's system at the time of delivery. A petition delivered to the division director by FTP or ad hoc reporting website is timely submitted if all documents, including the petition, are received by the division not later than the 40th day after the date on which the comptroller's preliminary findings are certified to the commissioner of education.

(2) The petitioner is responsible for verifying receipt by the division of all documents delivered regardless of the method of delivery. A petitioner shall have the burden to prove a document was timely filed.

(3) All documents delivered to the division director, regardless of method of service, must be legible.

(4) Except as otherwise expressly provided in this subchapter, the division may deliver written correspondence and other documents to a petitioner by hand delivery, United States Postal Service regular first-class mail, common or contract carrier, or email.

(5) All information contained in documents submitted to the division that is confidential by law must be marked as confidential. Multi-page documents that are confidential in their entirety must be marked as confidential on each page. By filing a protest, the petitioner certifies that all confidential information submitted to the division has been clearly identified as confidential.

(e) Designation and Authority of Agents. By signing the petition, the superintendent of a protesting school district, or a protesting eligible property owner, represents to the division that the agent designated in the petition is duly authorized under the laws of the State of Texas to act on behalf of the petitioner. Except as otherwise provided in this subsection, a petitioner may designate only one agent per protest.

(1) The agent must be authorized to perform the following activities on behalf of petitioner:

(A) receive all notices, orders, decisions, exceptions, replies to exceptions, and any other communications regarding the petitioner's protest;

(B) resolve any matter raised in petitioner's protest; and

(C) argue and present evidence at any hearing on petitioner's protest.

(2) A chief appraiser or other employee of an appraisal district that appraises property for a school district protesting the comptroller's property value study findings may not be designated as the agent for the protesting school district unless:

(A) the governing body of the appraisal district authorizes the chief appraiser or other employee of the appraisal district to act as agent for the protesting school district;

(B) the governing body of the protesting school district authorizes the chief appraiser or other employee of the appraisal district to act as agent for the school district; and

(C) the superintendent of the protesting school district signs the petition representing that the chief appraiser or other employee of the appraisal district has been properly authorized pursuant to this subchapter and the laws of the State of Texas to act as agent for the school district.

(3) The designation of a new agent will automatically revoke the agency of the prior agent for purposes of protesting the comptroller's findings pursuant to Government Code, §403.303.

(4) Nothing in this subchapter shall be construed to prevent the chief appraiser or other employee of the appraisal district that appraises property for a school district protesting the study from acting as a witness or consultant for the protesting school district.

(5) Nothing in this subchapter shall be construed to prevent or limit a petitioner from being represented by an attorney or attorneys admitted to practice law in the State of Texas.

(f) Limitations on Number of Petitions. A petitioner is limited to one petition to protest property value study findings, except that a petitioner may file a separate petition solely to address self-report corrections pursuant to §9.4308(i) of this title (relating to Contents of Petition).

(1) If a petitioner files one petition to protest property value study findings and a separate petition to address self-report corrections pursuant to §9.4308(i) of this title, the petitioner may designate different agents for each petition.

(2) If a petitioner files one petition to protest both property value study findings and to address self-report corrections pursuant to §9.4308(i) of this title, the petitioner may designate only one agent for the petition.

(g) Except as otherwise provided in this subchapter, the division director has independent discretion to impose deadlines and schedule hearing dates as reasonable or necessary to timely and efficiently manage the protest process.

Source Note: The provisions of this §9.4302 adopted to be effective July 19, 2021, 46 TexReg 4358