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Historical Rule for the Texas Administrative Code

TITLE 34PUBLIC FINANCE
PART 1COMPTROLLER OF PUBLIC ACCOUNTS
CHAPTER 9PROPERTY TAX ADMINISTRATION
SUBCHAPTER FLIMITATION ON APPRAISED VALUE AND TAX CREDITS ON CERTAIN QUALIFIED PROPERTY
RULE §9.1053Requirements and Restrictions
Repealed Date:06/22/2010

(a) Extension of the Application Review Period. If the governing body of a school district with which an owner has filed an application finds that the application review period is insufficient to permit adequate consideration of the application, before the end of the application review period the governing body may extend the application review period for a specified time period.

(b) An extension of the application review period does not extend a time period established by this title.

(c) The school district shall immediately report each extension to the comptroller and each appraisal district that appraises property subject to the extension.

(d) All supplemental and amended information provided to the school district and comptroller shall be in the same format, style, and presentation used in the application and attached documentation.

(e) In addition to meeting each eligibility and qualification requirement set out in this title and Tax Code, Chapter 313, the primary activity of an applicant's project must meet the eligibility criteria provided by Tax Code, §313.024(b)(1) - (7) and the applicant must use the property in connection with an eligible activity described by Tax Code, §313.024(b)(1) - (7).


Source Note: The provisions of this §9.1053 adopted to be effective January 9, 2008, 33 TexReg 273

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