| (a) Pursuant to Tax Code, §23.9801(B), to qualify
as AMZ-special or unique area, timberland must be designated by the
Texas A&M Forest Service based on the area's natural beauty, topography,
or historical significance.
(b) To apply for such a designation, the applicant
must complete and deliver the application form to the Texas A&M
Forest Service. The application must contain adequate information
to determine eligibility. Such information includes:
Attached Graphic
(1) the applicant's information, including name, address,
and phone number;
(2) size of proposed designated area;
(3) location of proposed designated site;
(4) historical/archeological site recording with the
Texas Archeological Research Laboratory, the University of Texas at
Austin;
(5) a description of the significance of features that
warrant a designation;
(6) a management plan that meet harvesting restriction
requirement as defined in Section 215.5(b)(4) of this title (relating
to the Criteria for Determining AMZ upon Request from a Chief Appraiser
or Taxing Unit); and
(7) any other information or evidence necessary to
support the application.
(c) The Texas A&M Forest Service shall use the
criteria, as set forth in §215.5(b) of this title to determine
whether an application qualifies as designated AMZ-special or unique
area.
(d) If a timberland qualifies for designation, the
director shall issue a letter to the applicant designating the land
as special or unique. The letter shall specify the location of the
zone, the number of acres located in the zone, and the special or
unique natural, topographical, or historical features of the land.
Attached Graphic
(e) The designation letter shall be issued within 60
days after the date the application is received by the director or
by April 15, whichever is later.
(f) The director may revoke a designation issued under
this section at any time if the timberland no longer qualifies for
such designation. Before revoking a designation, the director must
deliver notice of intent to revoke to the landowner, stating in detail
the reasons for the proposed revocation, and provide the landowner
with at least 15 days to respond with evidence showing continued qualification
for the designation.
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