| (a) Request for zone determination by a chief appraiser.
(1) Prior to denial of an application based on zone
location, a chief appraiser must request a determination letter from
the director as to the type, size, and location of the zone, if any,
in which the applicant's land is located, pursuant to Tax Code, §23.9806(a).
Such request must be made no later than 30 days after the date of
receipt of the application for restricted-use timberland appraisal
from the landowner if prior to April 1 or 15 days after the date of
receipt of the application if after April 1. The chief appraiser shall
accept the director's determination letter as conclusive proof of
the type, size, and location of the zone, if any, pursuant to Tax
Code, §23.9806(c) and §23.9806(d).
(2) To request a zone determination, the chief appraiser
must complete and deliver the request form to the Texas A&M Forest
Service, including the following information:
Attached Graphic
(A) a copy of application for restricted-use timberland
appraisal based on zone claimed, showing the applicant's name, address,
and telephone number and the date of the application;
(B) a statement certifying:
(i) the date the chief appraiser received the application;
(ii) that the chief appraiser has delivered a copy
of the request to the applicant; and
(iii) the date on which such notice was given;
(C) a list of the taxing units in which the subject
land is located;
(D) the type of zone for which restricted-use timberland
appraisal is sought;
(E) the number of acres included in the zone;
(F) the location of the claimed zone;
(G) a statement of the grounds upon which the chief
appraiser seeks to deny the application;
(H) a map showing tract location and a map of tract
showing the zone location if location or acreage is contested;
(I) information to document the case if the minimum
50 square feet per acre of residual basal area is contested;
(J) any other information or evidence required according
to the instructions for submitting information or evidence, as prescribed
in paragraph (3)(B) of this subsection, to support the chief appraiser's
position; and
(K) any other information or evidence the chief appraiser
believes should be considered by the director in making a determination.
(3) The chief appraiser shall deliver to the applicant
and each taxing unit in which the land is located:
(A) a notice to notify the applicant and each taxing
unit in which the land is located that a determination has been requested.
Attached Graphic
(B) appropriate instructions to the applicant and each
taxing unit in which the land is located specifying:
Attached Graphic
(i) that the applicant or each taxing unit in which
the land is located has the right to present information and evidence
to the director;
(ii) the deadline by which the applicant and each taxing
unit must submit such information and evidence, as defined in subsection
(b)(2) and (b)(5) of this section;
(iii) the information or evidence required by the director
for each type of zone to support each party's position; and
(iv) the mailing address and telephone number of the
director or the director's representatives.
(C) a copy of the request and all information submitted
to the director by the chief appraiser.
(4) If a request is not filed within the period required
by paragraph (1) of this subsection, omits information required by
paragraph (2) of this subsection, or fails to provide the notices
required by paragraph (3) of this subsection, the director may not
consider the request.
(b) Presentation of information or evidence by the
applicant and the taxing units to the director in response to request
by a chief appraiser.
(1) If a chief appraiser requests a determination letter
from the director prior to denial of an application based on claimed
zone under Tax Code, §23.9806(a), the applicant and a representative
of each taxing unit in which the land is located may present information
or evidence to the director before the director issues the determination
letter, pursuant to Tax Code, §23.9806(e).
(2) Such information or evidence must be submitted
by the applicant or each taxing unit in which the land is located
in writing no later than 30 days after the date of receipt of the
notice of the zone determination request from the chief appraiser
if prior to April 1 or 15 days after the date of receipt of the request
if after April 1.
(3) The information or evidence that must be provided
by the applicant or the taxing unit to the director is prescribed
in subsection (a)(3)(B) of this section. Failure to provide the required
information or evidence may result in an adverse determination for
that party.
(4) If a taxing unit submits any information or evidence
to the director that was not provided to the applicant by the chief
appraiser, the taxing unit must deliver a copy of the information
or evidence to the applicant.
(5) The applicant may respond to the additional information
or evidence submitted by a taxing unit. Such response must be submitted
in writing to the director not later than 15 days after the date of
receipt from the taxing unit.
(c) Request for zone determination by a taxing unit.
(1) If a taxing unit challenges a determination that
a timber land qualifies for restricted-use timberland appraisal on
the ground that the land is not located in a zone, the taxing unit
must first seek a determination letter from the director, pursuant
to Tax Code, §41.03(b), within 15 days after the date the appraisal
records are submitted to the appraisal review board. The appraisal
review board shall accept the director's determination letter as conclusive
proof of the type, size, and location of the zone, if any, pursuant
to Tax Code, §41.03(b).
(2) To request a zone determination, the taxing unit
must complete and deliver a request form, as prescribed in subsection
(a)(2) of this section, to the Texas A&M Forest Service, including
the following:
(A) a copy of the application for restricted-use timberland
appraisal based on forest zone, showing the applicant's name, address,
and telephone number and the date of the application;
(B) a statement certifying:
(i) the date the appraisal record was submitted to
the appraisal review board;
(ii) that the taxing unit has delivered a copy of the
request to the applicant; and
(iii) the date on which such notice was given;
(C) the type of zone for which restricted-use appraisal
is sought;
(D) the number of acres included in the zone claimed;
(E) the location of the claimed zone;
(F) a statement of the grounds upon which the taxing
unit seeks to challenge the application;
(G) a map showing tract location and a map of tract
showing the zone location if location or acreage is contested;
(H) information to document the case if the minimum
50 square feet per acre of basal area is contested;
(I) any other information or evidence required by the
Texas A&M Forest Service according to the instructions for submitting
information or evidence, as prescribed in subsection (a)(3)(B) of
this section, to support the taxing unit's position; and
(J) any other information or evidence the taxing unit
believes should be considered by the director in making a determination.
(3) The taxing unit shall deliver to the applicant
and the chief appraiser:
(A) a notice to notify the applicant and the chief
appraiser that a determination has been requested.
Attached Graphic
(B) appropriate instructions to the applicant and the
chief appraiser, as prescribed in subsection (a)(3)(B) of this section,
specifying:
(i) that the applicant and the chief appraiser has
the right to present information and evidence to the director;
(ii) the deadline by which the applicant and the chief
appraiser must submit such information and evidence, as defined in
paragraph (4) of this subsection;
(iii) the information or evidence required by the director
to support each party's position; and
(iv) the mailing address and telephone number of the
director or the director's representatives.
(C) a copy of the request and all information submitted
to the director from the taxing unit.
(4) The applicant and the chief appraiser may respond
to the request by submitting information or evidence to the director.
Such information or evidence must be submitted in writing within 15
days of receipt from the taxing unit.
(5) If a request is not filed within the period required
by paragraph (1) of this subsection, omits information required by
paragraph (2) of this subsection, or fails to provide the notice required
by paragraph (4) of this subsection, the director may not consider
the request.
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