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TITLE 34PUBLIC FINANCE
PART 1COMPTROLLER OF PUBLIC ACCOUNTS
CHAPTER 9PROPERTY TAX ADMINISTRATION
SUBCHAPTER FLIMITATION ON APPRAISED VALUE ON CERTAIN QUALIFIED PROPERTIES
RULE §9.1054School District Application Review and Agreement to Limit Appraised Value

(a) Application fee. Prior to accepting an application for an agreement for limitation on appraised value pursuant to Tax Code, Chapter 313, Subchapter B, the governing body of a school district by official action shall establish a reasonable nonrefundable application fee to be paid by an applicant who applies to the school district for a limitation on the appraised value of applicant's property under such subchapter. The amount of the fee shall not exceed the estimated cost to the district of processing and acting on an application. The total fee shall be paid at time the application is submitted to the school district. Any fees not accompanying the original application shall be considered supplemental payments.

(b) Initial review. If a school district receives a completed application, amended application, or supplemental application for property tax limitation within its boundaries, the school district shall submit to the comptroller, not later than 7 days after receiving it, a copy of the following documents:

  (1) the application;

  (2) an economic analysis, if any;

  (3) application amendment;

  (4) application supplement; and

  (5) proof of payment of the total filing fee required by the school district.

(c) Acting on a completed application. If the governing body of the school district by official action elects to consider an application and determines that the application received is a completed application, the school district shall:

  (1) provide written notice to the applicant and to the comptroller, with a copy to the appraisal district, that the school district has received and will be considering a completed application. The notice shall include:

    (A) the date on which the application was received;

    (B) the date on which the governing body elected to consider the application; and

    (C) the date on which the school district determined that applicant has submitted a completed application;

  (2) at the time the school district provides notice of a completed application, deliver to the comptroller:

    (A) a copy of the completed application including all material required by §9.1053(a) and, if applicable (b), of this title (relating to Entity Requesting Agreement to Limit Appraised Value); and

    (B) a request to the comptroller to provide an economic impact evaluation;

  (3) if the school district maintains a generally accessible Internet web site, provide a clear and conspicuous link on its web site to the Internet web site maintained by the comptroller where substantive documents for the value limitation application for such school district are posted;

  (4) on request of the comptroller, provide such written documents containing information requested by the comptroller as necessary for the consideration of a limitation on appraised value pursuant to Tax Code, Chapter 313 within 20 days of the date of the request; and

  (5) not later than 151 days after the application review start date, present to the governing body of the school district for its consideration:

    (A) the completed application that has been submitted by applicant;

    (B) the economic impact analysis submitted by the comptroller;

    (C) the comptroller certificate for a limitation or written explanation for not issuing a certificate; and

    (D) a limitation agreement that includes all stipulations, provisions, terms, and conditions required by subsection (g) of this section that is acceptable to the applicant.

(d) Extending time period for action. The governing body of the school district may extend the time period to approve a completed application required by subsection (c)(5) of this section only if:

  (1) either:

    (A) an economic impact analysis has not been submitted to the school district by the comptroller; or

    (B) by agreement with applicant; and

  (2) notice of the extension is provided to the comptroller within 7 days of the decision to provide the extension.

(e) Application changes after the notice of completed application. If a school district receives an amended application or a supplemental application from an applicant after the school district has prepared or sent written notice that the applicant has submitted a completed application, the school district shall either:

  (1) reject the amended application, supplemental application, or application, in whole or in part, and discontinue consideration of any submission by applicant;

  (2) with the written concurrence of the comptroller, consider the completed application, as amended or supplemented, before the 151st day from the application review start date; or

  (3) review the documents submitted by applicant, issue an amended written notice of a completed application, and present the amended application to the governing body of the school district in the manner and time period authorized by subsection (c)(5) of this section.

(f) Application with comptroller certificate for a limitation. When presented a completed application pursuant to subsection (c)(5) of this section for which the comptroller has submitted a comptroller certificate for a limitation, the governing body of the school district shall either:

  (1) by majority vote adopt a written resolution approving the application which shall include:

    (A) written findings:

      (i) as to each criterion listed in §9.1055(d)(3)(B) - (D) of this title (relating to Comptroller Application Review and Agreement to Limit Appraised Value);

      (ii) as to the criteria required by Tax Code, §313.025(f-1) if applicable;

      (iii) that the information in the application is true and correct; and

      (iv) that applicant is eligible for the limitation on the appraised value of the entity's qualified property;

    (B) a determination that granting the application is in the best interest of the school district and this state; and

    (C) designate and direct a representative of the governing body of the school district to execute the agreement for property tax limitation presented by the approved applicant that complies with this subchapter and Tax Code, Chapter 313;

  (2) by majority vote disapprove the application; or

  (3) take no official action and the application shall be considered disapproved on the 151st day after the application review start date.

(g) Agreement for limitation on appraised value. Pursuant to the provisions of Tax Code, Chapter 313 and this subchapter, in order to implement a limitation on the appraised value for school district maintenance and operation tax purposes on the approved applicant's qualified property that has been approved by the governing body of the school district, at the time of the approval of the application, the authorized representative of the school district and the approved applicant shall execute a Texas Economic Development Act Agreement, as specified in §9.1052(a)(6) of this title.

(h) Limitation agreement with deferred qualifying time period. If an agreement for limitation on appraised value includes a provision in which the qualifying time period starts more than one year after the date that the application is approved, no earlier than 180 days and no later than 90 days prior to the start of the deferred qualifying time period, the school district shall:

  (1) provide the comptroller:

    (A) copies of any documents or other information received from the applicant; and

    (B) after reviewing documents and information provided by the applicant, either:

      (i) a written acknowledgment of receiving the application amendment or supplement; or

      (ii) a statement that no such amendment or supplement has been submitted; and

  (2) if the comptroller provides:

    (A) a comptroller certificate for a limitation with conditions different from the existing agreement, the governing body shall hold a meeting and determine whether to amend the agreement to include the conditions required by the comptroller or terminate the agreement; or

    (B) a written explanation of the comptroller's decision not to re-issue a certificate, the school district shall terminate the agreement.

(i) Compliance and enforcement.

  (1) The school district shall provide to the comptroller:

    (A) any documents that reasonably appear to be substantive documents as defined in this subchapter; and

    (B) within seven days of executing the agreement, a copy of the executed agreement and any attachments thereto.

  (2) The school district shall provide a copy of the executed agreement to the appraisal district.

  (3) The school district shall comply with and enforce the stipulations, provisions, terms, and conditions of the agreement for limitation of the appraised value, this subchapter, and Tax Code, Chapter 313.

  (4) To determine and obtain compliance with each agreement, for each calendar year during the term of the agreement the school district shall require the approved applicant to submit:

    (A) either:

      (i) the information necessary to complete the Annual Eligibility Report, adopted by reference in §9.1052 of this title (relating to Forms); or

      (ii) a completed Annual Eligibility Report, adopted by reference in §9.1052 of this title;

    (B) a completed Job Creation Compliance Report (Form 50-825), adopted by reference in §9.1052 of this title; and

    (C) any information required by the State Auditor Office or its designee.


Source Note: The provisions of this §9.1054 adopted to be effective June 22, 2010, 35 TexReg 5361; amended to be effective June 2, 2014, 39 TexReg 4259; amended to be effective January 24, 2016, 41 TexReg 624

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