PART 7. STATE OFFICE OF ADMINISTRATIVE HEARINGS
CHAPTER 155. RULES OF PROCEDURE
SUBCHAPTER A. GENERAL
The State Office of Administrative Hearings (SOAH) proposes an amendment to Subchapter A, General, §155.1 (concerning Purpose) in order to adopt the procedural rules of the Comptroller of Public Accounts that address the hearing process in matters referred by the Comptroller pertaining to protesting preliminary findings of taxable value.
Kerry D. Sullivan, General Counsel, has determined that for the first five-year period the amended rule is in effect there will be no fiscal implications for state or local government as a result of enforcing or administering it.
Mr. Sullivan also has determined that for the first five-year period the amended rule is in effect the public benefit anticipated as a result of the rule will be in clarifying and detailing the procedures required to protest preliminary findings of the taxable value of property. There will be no effect on small businesses as a result of enforcing the rule. Additionally, because these hearings are not governed by the Administrative Procedure Act and have accelerated deadlines required in order to finalize the findings of taxable value in time to determine state funding for school districts for the next fiscal year, they have historically been subject to simplified and expedited procedures tailored to these circumstances. In this context, SOAH determines that adoption of the Comptroller's procedural rules for these hearings is warranted. The proposed amendment would have no fiscal impact on small businesses, and there is no anticipated economic cost to individuals who are required to comply with the amended rule.
Written comments must be submitted within 30 days after publication of the proposed amendment in the Texas Register to Debra Anderson, Paralegal, State Office of Administrative Hearings, P.O. Box 13025, Austin, Texas 78711-3025, or by email at debra.anderson@soah.state.tx.us, or by facsimile to (512) 463-1576.
The amendment is proposed under Government Code, Chapter 2003, §2003.050, which authorizes SOAH to conduct contested case hearings and provides that the procedural rules of another state agency apply in SOAH hearings only if the SOAH rules adopt them by reference.
The provisions relate to the authority of SOAH under Government Code, Chapter 2003, and implement Government Code, Chapter 403, §403.303, which concerns protests of the comptroller's preliminary certification of school district total taxable property value.
§155.1.Purpose.
(a) - (d) (No change.)
(e) SOAH adopts by reference the procedural rules of the Comptroller of Public Accounts that address the hearing process in matters referred by that agency pertaining to protesting preliminary findings of taxable value. These rules are set out in 34 TAC Chapter 9, Subchapter L (relating to Procedures for Protesting Preliminary Findings of Total Taxable Value).
(f) [(e)] Under Tex. Gov't Code §815.102,
the procedural rules of the Employees Retirement System of Texas (ERS)
govern the formal contested case process in matters it refers to SOAH.
This agency hereby certifies that the proposal has been reviewed by legal counsel and found to be within the agency's legal authority to adopt.
Filed with the Office of the Secretary of State on February 3, 2009.
TRD-200900421
Kerry D. Sullivan
General Counsel
State Office of Administrative Hearings
Earliest possible date of adoption: March 22, 2009
For further information, please call: (512) 475-4931