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Foreword

The Comptroller's annotated 2008 Property Tax Code was edited and published by West publishing company. As you might notice, the style and content of the annotations (Notes of Decisions) that follow each section are different from those used in the 2006 and earlier Property Tax Code Notes, which were edited in Comptroller style. Also different are the opinions that are included in the 2008 Notes of Decisions and those included in previous Notes.

Annotating a publication, whether the Property Tax Code or a volume of Shakespeare's plays, is a subjective process. The editor must use his or her knowledge and judgment to determine what will be annotated and how the annotation will be presented. The subjectivity required to annotate a publication means that two editors who are annotating the same publication may have different opinions about the annotations, both of which are legitimate. For the Property Tax Code, the editors' differing judgments mean that, while both the West and the Comptroller publications include the same opinions, the opinions are not always noted under the same sections, and the note contents vary between editors. On occasion, the earlier code notes an opinion that is not in the updated code.

Most of our customers are quite familiar with the Property Tax Code published by the Comptroller. Our long-time customers may be frustrated if the Notes of Decisions for a particular section do not list opinion that appeared in the earlier code Notes for that section. To minimize the frustrations caused by the transition to another publisher, we produced this supplement. The supplement lists and summarizes, section by section, the opinions that earlier Property Tax Codes included in the section's Notes, but that are not included in the 2007 Property Tax Code's Notes of Decisions for the same section. Opinions that are noted by both publishers are not included.

We invite you to contact us with questions or comments regarding the Texas Property Tax Code. We can be reached by e-mail at mailto: ptad.cpa@cpa.state.tx.us , or by phone at (800) 252-9121 or direct in Austin at (512) 305-9999. You may also write us at Texas Comptroller of Public Accounts, Property Tax Assistance Division, P.O. Box 13528, Austin, Texas 78711-3528.

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