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 July 30, 2010, issue of the Texas Register (35 TexReg 6630).

This section is being amended to increase administrative efficiency by providing for comptroller revision of applicable forms that are not required to be adopted by rule, to improve general readability, and to delete unnecessary language regarding appraisal review boards. The amendment is a result of a rule review of Texas Administrative Code, Title 34, Part 1, Chapter 9, Subchapter C, conducted by the comptroller. The rule review was performed pursuant to Government Code, §2001.039 and resulted in a determination that the reasons for initially adopting §9.419 continue to exist.

No comments were received regarding adoption of the amendment.

This amendment is adopted pursuant to Government Code, §2001.039(c), which authorizes the readoption of a rule with amendments upon agency assessment, in conducting a rule review, of whether the reasons for initially adopting the rule continue to exist.

This amendment implements Tax Code, §11.252 and §11.43.