34 TAC §9.3039
The Comptroller of Public Accounts adopts an amendment to §9.3039,
concerning applications for property tax refunds, without changes to the proposed
text as published in the December 3, 1999, issue of the
Texas Register
(24 TexReg 10833).
This rule is being amended to add language to the currently prescribed
application form as required by Senate Bill 446, 76th Legislature, 1999, effective
September 1, 1999, which requires the comptroller to prescribe a form for
property tax refund applications, prescribes minimum requirements for a refund
application form, and requires the tax assessor-collector to sign the application,
to indicate the taxing unit's governing body's approval or disapproval of
the refund application and the date of the approval or disapproval, and House
Bill 2220, 76th Legislature, 1999, effective September 1, 1999, which provides
that the governing body of a county with a population of 2.8 million or more
must approve refund applications for amounts over $2,500, rather than $500,
which is the refund amount that all other governing bodies must approve. The
amendments also update the language describing penalties for filing a false
application and make other non substantive changes.
No comments were received regarding adoption of the amendment.
This amendment is adopted under the Tax Code, §5.07, which
requires the comptroller to prescribe the contents of all forms necessary
for the administration of the property tax system, and Senate Bill 446, 76th
Legislature, 1999, effective September 1, 1999, which requires the comptroller
to prescribe a form for an application for a property tax refund.
The amendment implements the Tax Code, §31.11.
This agency hereby certifies that the adoption has been reviewed
by legal counsel and found to be a valid exercise of the agency's legal authority.
Filed with the Office of
the Secretary of State on February 4, 2000.
TRD-200000819
Martin Cherry
Special Counsel
Comptroller of Public Accounts
Effective date: February 24, 2000
Proposal publication date: December 3, 1999
For further information, please call: (512) 463-3699