34 TAC §9.3059
The Comptroller of Public Accounts proposes a new §9.3059,
concerning certification of appraisal rolls. The comptroller is repealing
the existing rule to eliminate obsolete provisions regarding data submission
and technology and to require the use of the electronic appraisal roll submission
record layout and instructions manual as revised periodically. Tax Code, §26.01(b)
requires the chief appraiser of each county appraisal district to certify
the appraisal roll or a summary of the appraisal roll to the comptroller annually
in the form and manner prescribed by comptroller rule. The new section will
provide new requirements of each county appraisal district to certify the
appraisal roll or a summary of the appraisal roll to the comptroller annually.
An electronic submission record layout and instructions manual will also be
adopted by reference.
John Heleman, Chief Revenue Estimator, has determined that for the first
five-year period the rule will be in effect, there will be no significant
revenue impact on the state or units of local government.
Mr. Heleman also has determined that for each year of the first five years
the rule is in effect, the rule would benefit the public by standardizing
and streamlining the transmittal of property tax information. The proposed
amendment will have no significant impact on small businesses.
Comments on the new section may be submitted to Buddy Breivogel, Manager,
Property Tax Division, P.O. Box 13528, Austin, Texas 78711-3528.
This new section is proposed under and implements Tax Code, §26.01(b).
§9.3059.Certification of Appraisal Roll.
(a)
The chief appraiser shall certify a copy of the annual
appraisal roll for the appraisal district to the Comptroller of Public Accounts.
The appraisal roll shall be submitted to the comptroller by the deadlines
and in the form and manner provided in the Electronic Appraisal Roll Submission
Record Layout and Instructions Manual published by the comptroller, unless
the appraisal district is unable to produce the roll in the prescribed electronic
format without substantial modification to its computer system or without
substantial expense. In that circumstance, the appraisal roll may be submitted
to the comptroller by the deadlines provided in the Electronic Appraisal Roll
Submission Record Layout and Instructions Manual and in a hard-copy or other
electronic form that complies substantially with the provisions of the manual.
(b)
If requested in writing to the manager of the comptroller's
property tax division by the chief appraiser at least 30 days before the applicable
deadline for submission of an appraisal roll, the deadlines may be waived,
but only if the appraisal district can show good cause for late submission.
(c)
The manager of the comptroller's property tax division
shall deliver a written determination of the request for waiver provided in
subsection (b) of this section, by facsimile transmission or regular first-class
mail, as requested by the chief appraiser. An appraisal district may appeal
the denial of a waiver to the comptroller. The comptroller shall decide each
appeal by written order and shall deliver a copy of the order to the chief
appraiser by facsimile transmission or regular first class mail, as requested
by the chief appraiser.
(d)
The Comptroller of Public Accounts adopts by reference
the Electronic Appraisal Roll Submission Record Layout and Instructions Manual,
as revised periodically. Copies of this publication can be obtained from the
Comptroller of Public Accounts, Property Tax Division, P.O Box 13528, Austin,
Texas 78711-3528. Copies may also be requested by calling the toll-free number
1-800-252-9121. In Austin, call (512) 305-9999. From a Telecommunications
Device for the Deaf (TDD), call 1-800-248-4099, toll free. In Austin, the
local TDD number is (512) 463-4621.
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 June 22, 2005.
TRD-200502581
Martin Cherry
Chief Deputy General Counsel
Comptroller of Public Accounts
Earliest possible date of adoption: August 7, 2005
For further information, please call: (512) 475-0387