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Lesson 24: Protesting [Part 2]

9.4309. Insufficient Grounds for Objection (a)  Any ground for objection that does not comply with §9.4308 of this title (relating to Contents of Petition) does not adequately specify the grounds for objection as required by Government Code, §403.303(a) and shall be rejected by the division director without further review. (b)  If the division director determines that […]

Lesson 23: Protesting [Part 1]

9.4301. Definitions The following words and terms, when used in this subchapter, shall have the following meanings, unless the context clearly indicates otherwise. (1)  Agent—A duly authorized individual designated to act as agent on behalf of the petitioner in a protest of the comptroller’s findings in compliance with this subchapter. (2)  ALJ—An Administrative Law Judge […]

Lesson 22: Arbitration [Part 2]

9.4260. Arbitrator Duties (a)  Upon inclusion in the comptroller’s registry of arbitrators, an individual who accepts an arbitration appointment shall conduct each arbitration proceeding pursuant to the terms of Tax Code, Chapter 41A, and this subchapter, and §9.804 of this title, as applicable; and for a fee that is not more than the applicable amount […]

Lesson 21: Arbitration [Part 1]

9.4251. Definitions The following phrases, words, and terms, when used in this subchapter shall have the following meanings, unless the context clearly indicates otherwise. (1)  Agent–An individual, authorized pursuant to Tax Code, §41A.08(b), and in accordance with §9.4253 of this title (relating to Agent Representation in Arbitration), to represent a party in binding arbitration. (2) […]

Lesson 20: Marketing

Make a marketing plan Marketing takes time, money, and preparation. One of the best ways to stay on schedule and on budget is to make a marketing plan. It describes the actions you’ll take to persuade potential customers to buy your products or services. Your business plan should contain the central elements of your marketing strategy. Your […]

Lesson 19: Business Practices

Manage your finances Accounting for revenue and expenses can help keep your business running smoothly. Make sure you maintain proper bookkeeping and have a basic knowledge of business finances. Start with a balance sheet The balance sheet is the foundation of managing your finances. It operates as a snapshot of your business financials. It helps […]

Lesson 18: Appraisal [Part 6]

SUBCHAPTER G. APPRAISAL OF PUBLIC ACCESS AIRPORT PROPERTYSec. 23.91. DEFINITIONS. In this subchapter:(1) “Airport property” means real property that is designed to be used or is used for airport purposes, including the landing, parking, shelter, or takeoff of aircraft and the accommodation of individuals engaged in the operation, maintenance, or navigation of aircraft or of […]

Lesson 17: Appraisal [Part 5]

SUBCHAPTER F. APPRAISAL OF RECREATIONAL, PARK, AND SCENIC LANDSec. 23.81. DEFINITIONS. In this subchapter:(1) “Recreational, park, or scenic use” means use for individual or group sporting activities, for park or camping activities, for development of historical, archaeological, or scientific sites, or for the conservation and preservation of scenic areas.(2) “Deed restriction” means a valid and […]

Lesson 16: Appraisal [Part 4]

SUBCHAPTER E. APPRAISAL OF TIMBER LANDSec. 23.71. DEFINITIONS. In this subchapter:(1) “Category of the land” means the value classification of land for timber production, based on soil type, soil capability, general topography, weather, location, and other pertinent factors, as determined by competent governmental sources.(2) “Net to land” means the average net income that would have […]

Lesson 15: Appraisal [Part 3]

SUBCHAPTER D. APPRAISAL OF AGRICULTURAL LANDSec. 23.51. DEFINITIONS. In this subchapter:(1) “Qualified open-space land” means land that is currently devoted principally to agricultural use to the degree of intensity generally accepted in the area and that has been devoted principally to agricultural use or to production of timber or forest products for five of the […]