Texas Register, Volume 11, Number 2, Pages 81-106, January 7, 1986 Page: 101
81-106 p. ; 28 cm.View a full description of this periodical.
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.(e) State department or agency as
mad within this section means:
(1) a board, commission, depart-
- mnt, institution office or other agency of
the state government, an institution of
higher education (other than a public junior
college); and
(2) the following entities created
under the Texas Constitution, Article 16,
159: Angelina and Neches River Authori-
ty; Bandera County River Authority;
Brazos River Authority; Canadian River
Municipal Water Authority; Central Col-
orado River Authority; Coastal Industrial
Water Authority; Colorado River Munici.
pal Water District; Guadalupe-Blanco River
Authority; Guadalupe River Authority;
Gulf Coast Waste Disposal Authority; La-
vaca-Navidad River Authority; Lower Col-
orado River Authority; Lower Concho
River Water and Soil Conservation Author-
ty; Lower Neches Valley Authority; North
Central'Texas Municipal Water Authority;
Nueces River Authority; Red River Author-
ity of Texas, Rio Grande Valley Municipal
Water Authority; Sabine River Authority;
San Antonio River Authority; San Jacinto
'River Authority; Trinity River Authority of
Texas; Upper Colorado River Authority;
Upper Guadalupe River Authoriy; and Up-
.perNeches River Municipal Water Author-
ity.
(f) The chief appraiser is not required
to list:
(1) property that is owned or held
by the State Department of Highways and
Public Transportation;
. . (2) easements that are held by any
agency or department;
(3) permanent university fund prop-
erty; or
(4) tidal lands or lands submerged
by public waters or riverbeds and stream-
beds.
(g) If the chief appraiser cannot de-
termine which department or agency holds
title to the property or is responsible for
managing or maintaining the property, the
property shall be listed in the name of the
State of Texas.
(h) The chief appraiser is not required
to appraise property required to be listed
by this section.
This agency hereby certifies that the rule
as adopted has been reviewed by legal
counsel and found to be a valid exercise
of the agency's legal authority.
Issued in Austin, Texas, on December 27, 1985.
TRD-8512366 Ron Patterson
Executive Director
r2 . , State Property
STx Board
ifctlve date: January 21, 1986
posal publication date: November 15, 1985
For further information, please call
45(10 834-4801.
"J 319;;,'. 'Chapter 165. Practice and
Procedure
Rules of Practice and Procedure
*34 TAC 165.71-165.74
The State Property Tax Board adopts the
repeal of 165.71-165.74, without
changes to the proposed text published
In the November 15, 1985, issue of the
Texas Register (10 TexReg 4415).
The repealed sections prescribed pro-
cedures governing administrative hear-
Ings on protests of school district tax-
able market value. The repeal is part of
a reorganization of the board's rules of
practice and procedure. These sections
are replaced by new 165.71-165.77. The
board's action specified that the former
sections will continue in existence for
purposes of challenges related to the
1984 school district market value find-
ings, and that the new sections will gov-
ern protests beginning with the 1985
Property Value Study.
The repeal is authorized by the Texas
Education Code, 11.86, which requires
the board to adopt procedural rules gov-
erning the conduct of protest hearings;
the Property Tax Code, 5.10, which re-
quires the board to conduct an annual
study of the level of appraisals in each
appraisal district; and Texas Civil Stat-
utes, Article 6252-13a(4), which require a
state agency to adopt rules of practice
setting forth the nature and requirements
of all formal and Informal procedures
available concerning administrative ac-
tion.
This agency hereby certifies that the rule
as adopted has been reviewed by legal
counsel and found to be a valid exercise
of the agency's legal authority.
Issued in Austin, Texas, on December 27, 1985.
TRD-8512381 Ron Patterson
Executive Director
State Property Tax
Board
Effective date: January 21, 1986
Proposal publication date: November 15, 1985
For further infornnaton, please call
(512) 834-4800.S34 TAC 165.71-165.77
The State Property Tax Board adopts new
165.71-176.77. Sections 165.71, 165.73,
and 165.77 are adopted with changes to
the proposed text published in the No-
vember 15, 1985, issue of the Texas
Reglster(10 TexReg 4416). Section 165.72,
and 165.74-165.76 are adopted without
changes and will not be republished.
The new sections establish procedures
governing administrative hearings on
protests of school district taxable market
value, procedures for protesting deter-minations of an appraisal district's level
and uniformity of appraisals, and pro-
testing preliminary findings of audits of
a school district's taxable market value.
The proposal is part of a reorganization
of the board's rules of practice and pro-
cedure. The previous 9185.71-165.74
were repealed in the same action that
adopted these replacement rules. The
board's action specified that the former
rules will continue in existence for pur-
poses of challenges related to the 1964
school district market value findings, and
that the new rules will govern protests
beginning with the 1985 property value
study.
The following changes were made to the
rules as proposed. In proposed 165.71-
(a), an unnecessary reference to the Edu-
cation Code, 11.86, was deleted; pro-
posed 165.71(dX3) was deleted as being
unnecessary, and proposed subsection
(d)4) was renumbered as (d)3); proposed
165.71(eX3) was deleted as being unnec-
essary, and proposed subsection (e)(4)
was renumbered as (e)(3); and subsection
(f) was added to 165.77 to require the
board to deliver its final decision by cer-
tified mail.
Four comments were received regarding
the adoption of the proposals. Three of
these comments disagreed with the re-
quirement that a school district or an ap-
praisal district must file its protest within
30 days of the date the preliminary find-
Ings of a school district's market value
were certified to the commissioner of
education. One of the three comments
requested that the board deliver its find-
ings to school districts and appraisal dis-
tricts 15 days before certifying values to
the commissioner of education, which
would allow up to 15 additioal days to
prepare and file a protest.
The agency disagrees with this com-
ment. The Education Code, 11.86, re-
quires a school district to file its protest
within 30 days of the date the preliminary
findings are certified to the commis-
sioner of education. The agency could
not expand this period by rule since the
deadline is imposed by statute.
The Agency also disagreed with the pro-
posal to release its preliminary findings
15 days before the findings are certified
to the commissioner of education. The
statute requires that the findings must
be released before February 1 of the year
following the year of the study. The 1985
property value study cannot be com-
pleted by January 15, which is the dead-
line requested by the commentor.
The last comment against the rule re-
quested that additional language be add-
ed to 165.73(f) to provide that where pro-
perty sales are insufficient to meet gen-
erally accepted appraisal standards and
whpre property appraisals are offered as
a substitute for market data, the board
acknowledge that appraisals do not ac-January 7, 1986 11 TexReg 101
40 Adopted Rules
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Texas. Secretary of State. Texas Register, Volume 11, Number 2, Pages 81-106, January 7, 1986, periodical, January 7, 1986; Austin, Texas. (https://texashistory.unt.edu/ark:/67531/metapth243750/m1/23/: accessed May 1, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting UNT Libraries Government Documents Department.