34 Tex. Admin. Code § 9.1058 - Miscellaneous Provisions
(a) A recipient of
limited value under Tax Code, Chapter 313 shall notify immediately the
comptroller, school district, and appraisal district in writing of any change
in address or other contact information for the owner of the property subject
to the limitation agreement for the purposes of Tax Code, §
313.032. An assignee's or
its reporting entity's Texas Taxpayer Identification Number shall be included
in the notification.
(b) Changes in
property values, population data, or strategic investment area designations
that occur after an agreement is executed do not affect the job requirements or
value limitation in the agreement.
(c) The comptroller may promulgate guidelines
for the administration of Tax Code, Chapter 313.
(d) The comptroller shall provide information
for determining the category in which a school district is classified pursuant
to either Tax Code, §
313.022 or §
313.052 using the following
procedure:
(1) No later than October 1 of each
year, the comptroller shall publish on its website a list and map of the areas
that qualify as a strategic investment area using the most recently completed
full calendar year data available as of September 1 of that year.
(2) The school district and the comptroller
shall apply the information from this list and property tax values published by
the comptroller's Property Tax Assistance Division to determine school district
categories applicable to applications for agreements for value limitation for
the succeeding calendar year starting on January 1 of such
year.
(e) Unless
expressly stated otherwise, applications and the agreements executed for such
application are governed by the statutes and applicable rules and guidelines in
effect at the time the application is determined to be complete.
(f) To qualify as a series of agreements
under Tax Code, §
313.027(h),
all agreements in the series must be submitted concurrently at application and
all agreements in the series must be held by the same agreement holder on
closely related projects in which the first year of limitation for each
agreement begins in different years. Additionally, the application must clearly
state the agreement will be part of a series of agreements under Tax Code,
§
313.027(h)
and set forth the other agreements that are intended to be included as part of
such series.
Notes
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