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RULE §9.3049Change of Use Determination

(a) The chief appraiser shall include the following information in a notice of a change of use determination required under Tax Code, §§23.46, 23.55, 23.76, or 23.9807:

  (1) the name, street address, mailing address (if different), and telephone number of the appraisal district office;

  (2) the property owner's name and a description of the affected property;

  (3) a statement specifying the determination that has been made by the chief appraiser and identifying the statutory provision(s) under which such determination has been made;

  (4) the year the property will begin to be taxed at its market value;

  (5) a statement that the taxpayer may protest the decision to the appraisal review board;

  (6) a statement that the deadline for filing a written protest is not later than 30 days after the date of the notice;

  (7) a statement that if the property owner does not protest or the protest is denied, additional taxes and interest will be billed and subject to penalties and additional interest and a statement that a tax lien has already attached to the property to secure payment of the additional taxes, interest, and penalties;

  (8) the number of years for which the additional taxes are being imposed; and

  (9) a statement that the taxpayer may contact each taxing unit's tax assessor to determine the amount of additional taxes, interest, and penalties.

(b) The chief appraiser may use the comptroller-prescribed, model form applicable to this section or use a different form that sets out the information listed in subsection (a) of this section in the same language and sequence as the model form.

(c) In special circumstances the chief appraiser may use a form that provides additional information, deletes information required by this section, or sets out the required information in different language or sequence than that required by this section if the form has been previously approved by the comptroller.

(d) The comptroller's model form applicable to this section may be revised at the discretion of the comptroller. Current forms can be obtained from the Comptroller of Public Accounts' Property Tax Assistance Division.

Source Note: The provisions of this §9.3049 adopted to be effective January 29, 1990, 15 TexReg 264; transferred effective November 26, 1991, as published in the Texas Register September 18, 1992, 17 TexReg 6481; amended to be effective October 5, 2010, 35 TexReg 8975

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