The Comptroller of Public Accounts adopts an amendment to §9.419, concerning procedures for determining property tax exemption for motor vehicles leased for personal use, without changes to the proposed text as published in the January 4, 2008, issue of the Texas Register (33 TexReg 66).

This rule adopts by reference three forms, including a form for the rendition of leased motor vehicles. Tax Code, §22.24, requires taxpayers to render on a form prescribed or approved by the comptroller. Subsection (c) is amended to delete reference to the telephone numbers for Telecommunication Device for the Deaf (TDD).

Effective September 1, 2007, House Bill 264, adopted by the 80th Legislature, 2007, permits property owners to affirm if the information in the property owner's most recently filed rendition continues to be accurate. The bill requires each rendition form prescribed by the comptroller to provide a box that the property owner may check to affirm that the information in the most recently filed rendition continues to be accurate.

No comments were received regarding adoption of the amendment.

The amendment is adopted under Tax Code, §22.24, which requires the comptroller to prescribe rendition forms. The amendment is also adopted under Tax Code, §11.43, which requires the comptroller to prescribe the contents of the application form for each kind of exemption.

The amendment implements Tax Code, §22.24.