1. (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.
2. (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.
3. (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.
4. (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.

Source Note:The provisions of this §9.3059 adopted to be effective September 5, 2005, 30 TexReg 5375.