| (A) a specific request to waive the job requirement
of the applicable Tax Code section included with the application that
includes all the minimum requirements set forth in subsection (a)
of this section; and
(B) separated and clearly marked within the application
materials, documentation on which applicant intends to rely that demonstrates
that the applicable jobs creation requirement of the applicable Tax
Code section exceeds the industry standard for the number of employees
reasonably necessary for the operation of the facility of applicant
that is described in the application; or
(2) a request to begin the qualifying time period on
a date that is after the date that the application is approved. In
order for a completed application to include a qualifying time period
deferral request, applicant shall submit:
(A) specific information identifying the requested
qualifying time period within an application that includes all the
minimum requirements set forth in subsection (a) of this section;
and
(B) all relevant economic information that is related
to the impact of the investment during the proposed qualifying time
period, the proposed limitation period, and a period of time after
the limitation period considered appropriate by the comptroller.
(c) Application changes. At the request of the school
district or the comptroller, or with the prior approval of the school
district and the comptroller, applicant may submit an application
amendment or application supplement at any time after the submission
of the initial application. In order to be considered as part of the
application, the application amendment or supplement shall:
(1) be submitted in the same form or schedule and manner
as the information was initially submitted or should have been initially
submitted;
(2) include a date for the submission and a sequential
number identifying the number of submissions made by applicant;
(3) have the signature of the authorized representative(s)
by which applicant confirms and attests to the truth and accuracy
of the information submitted in the application amendment or supplement,
as applicable, to the best knowledge and belief of applicant and its
representative(s); and
(4) be submitted before the 120th day after the application
was accepted by the school district or within another time period
as provided in writing by the comptroller.
(d) Authorized representative(s). The person(s) identified
in the application as applicant's authorized representative(s) shall
serve as the person(s) to whom all correspondence and notifications
from the school district and comptroller shall be sent. Notwithstanding
subsection (c) of this section, applicant may change its authorized
representative(s) if applicant submits to the school district and
the comptroller a letter that provides the name of the new authorized
representative(s), street and mailing address, telephone number, and
official title, if any.
(e) Information confidentiality. At the time that applicant
submits its application, application amendment, or application supplement,
applicant may request that all or parts of such document not be posted
on the internet and not otherwise be publicly released. In order to
make such request, applicant shall:
(1) submit a written request that:
(A) specifically lists each document or portion of
document and each entry in any form prescribed by the comptroller
that applicant contends is confidential; and
(B) identifies specific detailed reasons stating why
applicant believes each item listed should be considered confidential
and identifies any relevant legal authority in support of the request;
(2) segregate the documents which are subject to the
request from the other documents submitted with the application, application
amendment, or application supplement that are not subject to the request;
and
(3) adequately designate the documents subject to the
request as "confidential."
(f) Continued eligibility for value limitation. In
order to obtain and continue to receive a limitation on appraised
value pursuant to Tax Code, Chapter 313, an applicant shall:
(1) have a completed application approved by the governing
body of the school district in compliance with §9.1054(f) of
this title (relating to School District Application Review and Agreement
to Limit Appraised Value);
(2) at least 30 days prior to the meeting at which
the governing body of the school district is scheduled to consider
the application, provide to the school district and the comptroller
a Texas Economic Development Act Agreement, as specified in §9.1052(a)(6)
of this title, with terms acceptable to the applicant;
(3) if the applicant includes a combined group or members
of the combined group, have the agreement executed by the authorized
representative of each member of the combined group that owns a direct
interest in property subject to the proposed agreement by which such
members are jointly and severally liable for the performance of the
stipulations, provisions, terms, and conditions of the agreement;
(4) comply with all stipulations, provisions, terms,
and conditions of the agreement for a limitation on appraised value
executed with the school district, this subchapter, and Tax Code,
Chapter 313;
(5) be and remain in good standing under the laws of
this state and maintain legal status as an entity, as defined in this
subchapter;
(6) owe no delinquent taxes to the state;
(7) maintain eligibility for limitation on appraised
value pursuant to Tax Code, Chapter 313; and
(8) provide to the school district, the comptroller,
and the appraisal district any change to information provided in the
application, including but not limited to:
(A) changes of the authorized representative(s);
(B) changes to the location and contact information
for the approved applicant including all members of the combined group
participating in the limitation agreement;
(C) copies of any valid assignments of the agreement
and contact information for authorized representative(s) of any assignees.
(9) Within 30 days after filing a completed application
with the school district, the applicant must provide the comptroller
with estimates of the gross tax benefit resulting from the requested
limitation on appraised value for school district maintenance and
operations ad valorem tax and future revenues from the qualified property.
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| Source Note: The provisions of this §9.1053 adopted to be effective June 22, 2010, 35 TexReg 5355; amended to be effective June 2, 2014, 39 TexReg 4259; amended to be effective January 24, 2016, 41 TexReg 624; amended to be effective February 6, 2020, 45 TexReg 764; amended to be effective October 20, 2020, 45 TexReg 7433 |
