PART 1. COMPTROLLER OF PUBLIC ACCOUNTS
CHAPTER 9. PROPERTY TAX ADMINISTRATION
SUBCHAPTER G. SPECIAL APPRAISAL
The Comptroller of Public Accounts adopts an amendment to §9.2005, concerning wildlife use requirement, without changes to the proposed text as published in the January 23, 2009, issue of the Texas Register (34 TexReg 406).
Subsection (f)(2) is amended to correct the year from 2002, which was intended to be 2009.
No comments were received regarding adoption of the amendment.
The amendment is adopted under Tax Code, §23.252, which requires the Texas Parks and Wildlife Department to develop, and the comptroller to adopt, rules governing the qualification of agricultural land used for wildlife management.
The amendment implements Tax Code, Chapter 23, Subchapter D, Special Appraisal.
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 March 25, 2009.
TRD-200901176
Ashley Harden
Chief Deputy General Counsel
Comptroller of Public Accounts
Effective date: April 14, 2009
Proposal publication date: January 23, 2009
For further information, please call: (512) 475-0387