1. (a) Intent and scope of Subchapter H. This subchapter is intended to provide a petitioner with an informal, clear process for resolving a disagreement with the Comptroller of Public Account's preliminary findings of property value, certified to the commissioner of education pursuant to Government Code, §403.302(f) and (g), and the measures of degree of uniformity and the median level of appraisal made as required by Tax Code, §5.10. This section governs all aspects of a preliminary findings or appraisal district measures protest.
2. (b) Construction of protest rule. Rules concerning protests of the preliminary findings of property value certified to the commissioner of education pursuant to Government Code, §403.302(f) or (g) and the measures of degree of uniformity and the median level of appraisals made pursuant to Tax Code, §5.10, will be reasonably construed in the rule's total context and in a manner that provides the parties with a reasonably informal protest process and hearing, and a fair decision for every protest.
3. (c) Unless otherwise provided, this subchapter shall be construed as provided by Code Construction Act, Government Code, Chapter 311.

Source Note:The provisions of this §9.4302 adopted to be effective January 29, 2009, 34 TexReg 434.