| in
this subparagraph need not be submitted. This information is only
required if a change or correction to such information is requested.
(3) To seek a self-report correction concerning value
limitations provided by Tax Code, Chapter 313, a petitioner must identify
"SR" as the category identification, include a written request that
the preliminary findings be revised in accordance with an updated
Report on Value Lost Because of Value Limitations Under Tax Code,
Chapter 313 (Form 50-767), and identify and include with the protest
the following documentation: Report on Value Lost Because of Value
Limitations Under Tax Code, Chapter 313 (Form 50-767) with a listing
by account number of the market value, exemptions, and taxable value
of the property subject to the value limitation. All values reflected
on the documentation that differ from the division's preliminary findings
will be considered to be changes sought by way of the protest.
(4) To seek a self-report correction concerning value
lost due to participation in tax increment financing, a petitioner
must identify "SR" as the category identification, include a written
request that the preliminary findings be revised in accordance with
an updated Report on Value Lost Because of School District Participation
in Tax Increment Financing (Form 50-755), and include with the protest
the following documentation: Report on Value Lost Because of School
District Participation in Tax Increment Financing (Form 50-755) with
a listing of each property in the TIF zone identified by account number
and showing the appraised and taxable value for the PVS year and appraised
and taxable value for the zone's base year. All values reflected on
the documentation that differ from the division's preliminary findings
will be considered to be changes sought by way of the protest.
(5) To seek a self-report correction concerning a change
or correction in deferred taxes pursuant to Tax Code, §33.06
or §33.065, if not otherwise included in a self-report correction
under paragraph (1) of this subsection, a petitioner must identify
"SR" as the category identification, include a written request that
the preliminary findings be revised in accordance with an updated
listing of deferred taxes, and include with the protest a listing
by account of the unpaid deferred taxes that does not include penalties
or interest. All values reflected on the documentation that differ
from the division's preliminary findings will be considered to be
changes sought by way of the protest.
(6) Notwithstanding paragraphs (1), (2), (3), (4),
and (5) of this subsection, a petitioner may seek a self-report correction
by identifying "SR" as the category identification, including a written
request identifying findings sought to be revised, and identifying
and including with the protest information necessary to support the
requested corrections.
(j) The petition must contain a statement by the school
district's or property owner's authorized agent or, if no agent has
been designated, by the school district superintendent or the property
owner as applicable, that, to the best of the person's knowledge,
the statements contained in the petition and the evidence attached
to the petition are true and correct.
|
