Tex. Gov't Code Section 403.303
Protest


(a)

A school district or a property owner whose property is included in the study under Section 403.302 (Determination of School District Property Values) and whose tax liability on the property is $100,000 or more may protest the comptroller’s findings under Section 403.302 (Determination of School District Property Values)(g) or (h) by filing a petition with the comptroller. The petition must be filed not later than the 40th day after the date on which the comptroller’s findings are certified to the commissioner of education and must specify the grounds for objection and the value claimed to be correct by the school district or property owner.

(b)

After receipt of a petition, the comptroller shall hold a hearing. The comptroller has the burden to prove the accuracy of the findings. Until a final decision is made by the comptroller, the taxable value of property in the district is determined, with respect to property subject to the protest, according to the value claimed by the school district or property owner, except that the value to be used while a final decision is pending may not be less than the appraisal roll value for the year of the study. If after a hearing the comptroller concludes that the findings should be changed, the comptroller shall order the appropriate changes and shall certify to the commissioner of education the changes in the values of the school district that brought the protest, the values of the school district named by the property owner who brought the protest, or, if the comptroller by rule allows an appraisal district to bring a protest, the values of the school district named by the appraisal district that brought the protest. The comptroller may not order a change in the values of a school district as a result of a protest brought by another school district, a property owner in the other school district, or an appraisal district that appraises property for the other school district. The comptroller shall complete all protest hearings and certify all changes as necessary to comply with Chapter 48 (Foundation School Program), Education Code. A hearing conducted under this subsection is not a contested case for purposes of Section 2001.003 (Definitions).

(c)

The comptroller shall adopt procedural rules governing the conduct of protest hearings. The rules shall provide each protesting school district and property owner with the requirements for submitting a petition initiating a protest and shall provide each protesting school district and property owner with adequate notice of a hearing, an opportunity to present evidence and oral argument, and notice of the comptroller’s decision on the hearing.

(d)

A protesting school district may appeal a determination of a protest by the comptroller to a district court of Travis County by filing a petition with the court. An appeal must be filed not later than the 30th day after the date the school district receives notification of a final decision on a protest. Review is conducted by the court sitting without a jury. The court shall remand the determination to the comptroller if on the review the court discovers that substantial rights of the school district have been prejudiced, and that:

(1)

the comptroller has acted arbitrarily and without regard to the facts; or

(2)

the finding of the comptroller is not reasonably supported by substantial evidence introduced before the court.

(e)

If, in a hearing under Subsection (b), the comptroller has not heard the case or read the record, the decision may not be made until a proposal for decision is served on each party and an opportunity to file exceptions is afforded to each party adversely affected. If exceptions are filed, an opportunity must be afforded to all other parties to file replies to the exceptions. The proposal for decision must contain a statement of the reasons for the proposed decision, prepared by the person who conducted the hearing or by a person who has read the record. The proposal for decision may be amended pursuant to the exceptions or replies submitted without again being served on the parties. The parties by written stipulation may waive compliance with this subsection. The comptroller may adopt rules to implement this subsection.
Added by Acts 1995, 74th Leg., ch. 260, Sec. 26, eff. May 30, 1995. Amended by Acts 1997, 75th Leg., ch. 1040, Sec. 64, eff. Sept. 1, 1997; Acts 1999, 76th Leg., ch. 574, Sec. 1, eff. June 18, 1999; Acts 1999, 76th Leg., ch. 983, Sec. 11, eff. June 18, 1999.
Amended by:
Acts 2005, 79th Leg., Ch. 412 (S.B. 1652), Sec. 1, eff. September 1, 2005.
Acts 2019, 86th Leg., R.S., Ch. 943 (H.B. 3), Sec. 3.075, eff. September 1, 2019.

Source: Section 403.303 — Protest, https://statutes.­capitol.­texas.­gov/Docs/GV/htm/GV.­403.­htm#403.­303 (accessed Mar. 23, 2024).

403.001
Definitions
403.002
Performance of Duty
403.003
Chief Clerk
403.004
Chief of Claims Division
403.006
Inspection of Accounts
403.007
Divisions
403.008
Bonds and Employees
403.011
General Powers
403.012
Acceptance of Federal Money or Property
403.013
Report to Governor
403.014
Report on Effect of Certain Tax Provisions
403.015
Electronic Computing and Data Processing
403.016
Electronic Funds Transfer
403.017
Custody of Security for Money and Deeds
403.018
Assistance in Reconstructing Destroyed Records
403.019
Contracts to Collect Out-of-state Debts
403.021
Encumbrance Reports
403.023
Credit, Charge, and Debit Cards
403.024
Searchable State Expenditure Database
403.025
Federal Earned Income Tax Credit
403.026
Electronic Storage and Maintenance of Records
403.027
Digital Signatures
403.028
Strategies to Reduce Emissions of Greenhouse Gases
403.029
Transfer of Certain Money to General Revenue Fund
403.031
General Accounting Duties
403.032
Ledgers
403.033
Supporting and Analysis Records
403.034
State General Ledger
403.035
Suspense Accounts and Ledgers
403.036
Appropriation Ledgers
403.037
Allocation of Certain Settlement Money at Direction of Attorney General
403.038
Revenue and Expense Analysis Records
403.039
Texas Identification Number System
403.052
Information Concerning Deposits
403.054
Replacement Warrant
403.055
Payments to Debtors or Delinquents Prohibited
403.056
Preparation and Delivery of Warrants
403.057
Signature on Warrants After Change in Office
403.058
Information Concerning Canceled Warrants
403.060
Printing and Issuance of Warrants
403.071
Claims and Available Money
403.072
Payroll Claims
403.073
Special Claims
403.074
Miscellaneous Claims
403.075
Deficiencies
403.076
Tax Refunds
403.077
Improper Collections
403.078
Form
403.079
Using Sampling Techniques to Audit Claims
403.092
Temporary Transfer of Surplus and Other Cash
403.093
Allocations from General Revenue Fund
403.095
Use of Dedicated Revenue
403.097
Funds Expended in Proportion to Method of Financing
403.101
Flood Area School and Road Fund
403.102
Federal Revenue Sharing Trust Fund
403.103
School Taxing Ability Protection Fund
403.104
Federal Resource Receipts Distribution Fund
403.105
Permanent Fund for Health and Tobacco Education and Enforcement
403.106
Permanent Fund for Emergency Medical Services and Trauma Care
403.107
Single Local Use Taxes Collected by Remote Sellers
403.109
Property Tax Relief Fund
403.110
Success Contract Payments Trust Fund
403.0111
Distribution of Federal Tax Information
403.111
Registration
403.112
Accounts
403.113
Cancellation of Unneeded Bonds
403.114
Bond Clerk
403.0115
Reports Published on Internet
403.0116
Municipal and County Budgets on Internet
403.0121
Acceptance of Federal Money
403.121
Contents of Estimate
403.0122
Deposit of American Recovery and Reinvestment Act Money
403.0131
Appropriation Certification
403.0141
Report on Incidence of Tax
403.0142
Report on Origin of Tax Revenue
403.0143
Report on Use of General Revenue-dedicated Accounts
403.0145
Publication of Fees Schedule
403.0147
Report on State Programs Not Funded by Appropriations
403.0165
Payroll Deduction for State Employee Organization
403.0195
Contracts for Information About Property Recoverable by the State
403.201
Suits
403.202
Protest Payment Required
403.203
Protest Payment Suit After Payment Under Protest
403.204
Protest Payment Suit: Parties
403.205
Trial De Novo
403.206
Class Actions
403.207
Additional Protest Payments Before Hearing
403.208
Protest Payments During Appeal
403.209
Submission of Protest Payments to Comptroller
403.210
Disposition of Protest Payments Belonging to State
403.211
Credit or Refund
403.212
Requirements Before Injunction
403.213
Nature of Action for Injunction
403.214
Counterclaim
403.215
Records After Injunction
403.216
Reports After Injunction
403.217
Additional Payments or Bond
403.218
Dismissal of Injunction
403.219
Final Dismissal or Dissolution of Injunction
403.220
Credit or Refund
403.221
Other Actions Prohibited
403.0221
Performance Audit of Certain Transit Authorities
403.222
Applicability
403.0231
Credit Card Agreement Benefitting State
403.0232
Credit or Debit Card Agreement Benefiting Public Schools
403.0241
Special Purpose District Public Information Database
403.241
Definitions
403.0242
Special Purpose District Noncompliance List
403.242
Applicability of Subchapter
403.243
Conformance of Accounts Established Under Prior Law
403.244
Purpose of Petty Cash Accounts
403.0245
Availability on Internet of Certain Information on State Grants
403.245
Accounting for Petty Cash Account
403.0246
Local Development Agreement Database
403.246
Amount of Petty Cash Account
403.0247
Noncompliance
403.247
Duties of State Agency
403.248
Travel Advances
403.249
Duties of Comptroller
403.250
Duties of State Auditor
403.251
Additional Duties of Comptroller
403.252
Exceptions
403.0271
Authorizations to Debit State Accounts
403.271
Property Accounting System
403.272
Responsibility for Property Accounting
403.273
Property Manager
403.274
Change of Agency Head or Property Manager
403.275
Liability for Property Loss
403.276
Reporting to Comptroller and Attorney General
403.277
Failure to Keep Records
403.278
Transfer of Personal Property
403.0301
Intellectual Property
403.301
Purpose
403.0302
Organized Retail Theft Task Force
403.302
Determination of School District Property Values
403.303
Protest
403.304
Cooperation with Comptroller
403.401
Purpose
403.402
Definitions
403.403
Texas Green Job Skills Development Fund
403.404
Establishment of Green Job Skills Grant Program
403.405
Grant Program Requirements
403.406
Application
403.407
Additional Considerations in Awarding Grants
403.408
Reservation for Certain Programs
403.409
Report
403.410
Standards
403.451
Definitions
403.452
Comptroller Powers and Duties
403.453
State Agency Powers and Duties
403.454
Confidential Information
403.455
Rules
403.501
Definitions
403.502
Settlement Records
403.503
Texas Opioid Abatement Fund Council
403.504
Council Operation
403.505
Opioid Abatement Account
403.506
Opioid Abatement Trust Fund
403.507
Deposit and Allocation of Settlement Money
403.508
Council Allocation of Money
403.509
Council Powers and Duties and Council-approved Opioid Abatement Strategy
403.510
Report
403.511
Rulemaking
403.0551
Deductions for Repayment of Certain Debts or Tax Delinquencies
403.551
Definitions
403.0552
Preparation and Retention of Certain Warrants
403.552
Broadband Pole Replacement Fund
403.553
Texas Broadband Pole Replacement Program
403.601
Purposes
403.602
Definitions
403.603
Expiration
403.604
Required Jobs and Investment
403.605
Taxable Value of Eligible Property
403.606
Certain Persons Ineligible
403.607
Application
403.608
Economic Benefit Statement
403.609
Comptroller Action on Application
403.610
Governor Action on Application
403.611
School District Action on Application
403.612
Agreement
403.613
Incentive Period
403.614
Penalty for Failure to Comply with Jobs or Wage Requirement
403.615
Audit of Agreements by State Auditor
403.616
Biennial Compliance Report by Applicant
403.617
Biennial Report to Legislature
403.618
Jobs, Energy, Technology, and Innovation Act Oversight Committee
403.619
Conflict of Interest
403.620
Certain Benefits Related to Agreements Prohibited
403.621
Confidentiality of Certain Business Information
403.622
Internet Posting of Information
403.623
Rules and Forms
403.0721
Net Compensation Calculation
403.0915
Dormant Fund or Account
403.0956
Reallocation of Interest Accrued on Certain Dedicated Revenue
403.1041
Tobacco Settlement Permanent Trust Account
403.1042
Tobacco Settlement Permanent Trust Account Investment Advisory Committee
403.1043
Restrictions on Lobbying Expenditures
403.1055
Permanent Fund for Children and Public Health
403.1065
Permanent Fund for Rural Health Facility Capital Improvement
403.1066
Permanent Hospital Fund for Capital Improvements and the Texas Center for Infectious Disease
403.1067
Restrictions on Lobbying Expenditures
403.1068
Management of Certain Funds
403.1069
Reporting Requirement
403.2715
University Systems and Institutions of Higher Education
403.3011
Definitions
403.3022
Farm and Ranch Survey
403.03058
Report on Occupational Licensing
403.03059
Compensation for Commissioned Peace Officers

Accessed:
Mar. 23, 2024

§ 403.303’s source at texas​.gov