| (a) In applying for special use valuation under Tax
Code, Chapter 23, the applicant shall use a form provided by the appraisal
office. The appraisal office shall use the model form adopted by the
Comptroller of Public Accounts which is appropriate to the special
use type, or use a form containing information which is in substantial
compliance with the model form adopted by the comptroller. All forms
referenced in this section must include all language required by statute.
(b) The comptroller's model forms 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. The model special use application forms are:
(1) Application for 1-d Agricultural Appraisal (Form
50-165);
(2) Application for 1-d-1 (Open-Space) Agricultural
Use Appraisal (Form 50-129);
(3) Application for 1-d-1 (Open-Space) Timber Land
Appraisal (Form 50-167);
(4) Application for Open Space Land Appraisal for Ecological
Laboratories (Form 50-166);
(5) Application for Appraisal of Recreational, Park,
and Scenic Land (Form 50-168);
(6) Application for Appraisal of Public Access Airport
Property (Form 50-169); and
(7) Application for Restricted-Use Timber Land Appraisal
(Form 50-281).
|
| Source Note: The provisions of this §9.402 adopted to be effective July 17, 1992, 17 TexReg 4807; amended to be effective March 18, 1996, 21 TexReg 1888; amended to be effective February 3, 1998, 23 TexReg 796; amended to be effective March 8, 2000, 25 TexReg 1878; amended to be effective July 14, 2002, 27 TexReg 6045; amended to be effective March 10, 2008, 33 TexReg 2032; amended to be effective April 2, 2012, 37 TexReg 2222 |
