1. (a) A district may protest the preliminary findings of its taxable value.
2. (b) A district may protest the preliminary findings of taxable value of an audit within the district.
3. (c) An owner of property included in a sample used by the comptroller to determine the taxable value of a category of property in a district may protest the comptroller's preliminary findings of value if the total ad valorem tax liability on the owner's properties included in the category sample for the district is $100,000 or more.
4. (d) An appraisal district may protest the comptroller's measures, made under Tax Code, §5.10, of the level and uniformity of property appraisals within the district.
5. (e) A protest filed by a property owner or an appraisal district will not be considered for any purposes to be a protest filed by a district.

6. (f) A petition must be signed by:

   1. (1) the superintendent of the district, if it is a petition filed by a school district; or
   2. (2) the property owner or the property owner's agent, if it is a petition filed by a property owner; or
   3. (3) the chief appraiser of the appraisal district, if it is a petition filed by an appraisal district.

Source Note:The provisions of this §9.4306 adopted to be effective January 29, 2009, 34 TexReg 434.