(a) Request for review. A county tax assessor-collector may request the department to review its decision by submitting a written request for review as prescribed by the department:
  (1) if an application for recognition is denied;
  (2) if the county tax assessor-collector is not satisfied with the awarded level of recognition; or
  (3) if a level of recognition is revoked or demoted.
(b) Deadline for request for review. The written request for review must be received by the department or postmarked no later than 90 calendar days after the date listed in the department's notice to the county tax assessor-collector of the department's decision for which review is requested.
(c) County tax assessor-collector's request for review. The department will not consider a request for review submitted by someone other than the county tax assessor-collector who signed the application for recognition or who obtained the recognition level at issue. The request must:
  (1) specifically identify the basis for the county tax assessor-collector's disagreement with the department's decision; and
  (2) include any evidence or legal authority that supports the request for review.
(d) Deadline for department decision on request for review. The department shall make a decision on the written request for review no later than 90 calendar days after receiving the written request for review.
(e) Notice of department decision on request for review. The department shall notify the county tax assessor-collector of the department's decision via email, facsimile transmission, or regular mail.

Source Note: The provisions of this §217.207 adopted to be effective August 8, 2016, 41 TexReg 5798