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(a)In order to receive payment under this subchapter,
an applicant must submit a completed application. The completed application
must be received no earlier than February 1 nor later than April 1
of the year following the end of a fiscal year for which the applicant
is seeking a payment under this subchapter.
(b)A completed application must include the following
items:
(1)A map showing that:
(A)if the applicant is a municipality, the municipality
is adjacent to a United States military installation; or
(B)if the applicant is a county, a United States military
installation is wholly or partly located within that county.
(2)Documentation to substantiate the sources and amounts
of general fund revenues listed on the application. That documentation
must be:
(A)an independent audit covering the fiscal year for
which the applicant is requesting payment; or
(B)a comprehensive annual financial report covering
the fiscal year for which the applicant is requesting payment.
(3)If the documentation listed in paragraph (2)(A)
or (B) of this subsection does not substantiate all of the sources
and amounts of general fund revenues listed on the application, the
applicant must submit additional documentation to substantiate the
sources and amounts of general fund revenue which is certified by
a city, county or independent auditor.
(4)Documentation to substantiate the exemption amount.
(5)Documentation to substantiate the property tax
rate adopted by the applicant for the tax year in which the fiscal
year for which the applicant is requesting payment begins.
(c)Documentation submitted with the application under
subsection (b)(2) - (5) of this section must be highlighted for easy
identification the following values:
(1)the specific total for each general fund revenue
source;
(2)the adopted property tax rate; and
(3)the total exemption amount.
(d)The application must be submitted on the comptroller
prescribed form. The method in which the application is submitted
must conform to the instructions in the comptroller prescribed form.
(e)The application must be signed by an official of
the local government that is authorized to bind the local government.
The local official must certify that all information in the application
is true and correct.
(f)The applicant is responsible for verifying receipt
by the comptroller of the completed application and any information
requested under §9.4325 of this title (relating to Review by
Comptroller).
The agency certifies that legal counsel has reviewed
the proposal and found it to be within the state agency's legal authority
to adopt.
Filed with the Office
of the Secretary of State on December 8, 2015
TRD-201505384 Lita Gonzalez
General Counsel
Comptroller of Public
Accounts
Earliest possible date of adoption: January 24, 2016
For further information, please call: (512) 475-0387
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