Part 1.
COMPTROLLER OF PUBLIC ACCOUNTS
Chapter 9.
PROPERTY TAX ADMINISTRATION
Subchapter C. APPRAISAL DISTRICT ADMINISTRATION
34 TAC §9.417
The Comptroller of Public Accounts adopts amendments to §9.417,
concerning property tax exemption for organizations engaged primarily in charitable
activities, without changes to the proposed text as published in the December
12, 2003, issue of the
Texas Register
(28
TexReg 11088).
The amendment is adopted to amend the model exemption application form
to implement House Bill 500, 78th Legislature, effective September 1, 2003,
which requires the chief appraiser to keep confidential the driver's license
number, personal identification number, or social security number provided
on the exemption application except for disclosure to appraisal office employees
who appraise property and as authorized by Tax Code §11.48(b), and to
implement House Bill 2416, 78th Legislature, effective September 1, 2003,
which provides exemption for an incomplete improvement for five years.
No comments were received regarding adoption of the amendments.
The amendments are adopted under Tax Code, §5.03, which
requires the comptroller to adopt rules establishing the minimum standards
for the administration and operation of an appraisal district, Tax Code, §5.07,
which requires the comptroller to prescribe the contents and form for the
administration of the property tax system, and Tax Code, §11.43(f), which
requires the comptroller to prescribe the contents and form for each kind
of property tax exemption.
The amendments implement Tax Code, Chapter 11, Subchapter B, §11.184.
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 23, 2004.
TRD-200401272
Martin Cherry
Chief Deputy General Counsel
Comptroller of Public Accounts
Effective date: March 14, 2004
Proposal publication date: December 12, 2003
For further information, please call: (512) 475-0387
34 TAC §9.4033
The Comptroller of Public Accounts adopts an amendment to §9.4033,
concerning the allocation of value of certain personal property, without changes
to the proposed text as published in the December 19, 2003, issue of the
This rule is being amended to provide for changes to the model forms for
allocation of value resulting from several items of legislation. Senate Bill
340, 78th Legislature, Regular Session, is amending this section to implement
several language changes to the model forms for allocation of value. Effective
January 1, 2004, forms adopted or approved by the Comptroller of Public Accounts
must contain a statement that a person could be found guilty of a misdemeanor
or state jail felony under Penal Code, §37.10, if a person makes a false
statement on a form as required by Tax Code, §22.24(c). This section
also authorizes the comptroller to require that the person rendering property
shall use the model form adopted by the Comptroller of Public Accounts or
a form containing information which is in substantial compliance with the
model form if approved by the comptroller. The comptroller added language
to the forms explaining the change in Tax Code, §22.23(b), that on written
request the chief appraiser must extend the filing deadline to May 15 of the
tax year and may extend the deadline for an additional 15 days upon written
request and a showing of good cause.
House Bill 2574, 76th Legislature, is the basis for amending this section
to revise the allocation for ad valorem tax form to add the allocation of
value of certain business aircraft used outside this state, and Senate Bill
1359, 76th Legislature, which requires the comptroller to add sworn statement
language to the forms.
No comments were received regarding adoption of the amendment.
This amendment is adopted under Tax Code, §5.03, which requires
the comptroller to adopt rules establishing minimum standards for the administration
and operation of an appraisal district, Tax Code, §5.07, which requires
the comptroller to prescribe the contents of forms for the administration
of the property tax system, and Tax Code, §22.24, which requires the
comptroller to prescribe and approve appropriate forms for filing a rendition
or report.
The amendment implements Tax Code, §§21.02, 21.021, 21.03, 21.031,
21.05, 21.055, 22.23, and 22.24.
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 23, 2004.
TRD-200401271
Martin Cherry
Chief Deputy General Counsel
Comptroller of Public Accounts
Effective date: March 14, 2004
Proposal publication date: December 19, 2003
For further information, please call: (512) 475-0387
Chapter 71.
CREDITABLE SERVICE
34 TAC §71.31
The Employees Retirement System of Texas (ERS) adopts new §71.31
concerning a credit purchase option for certain waiting period service without
changes to the text as published in the January 16, 2004, issue of the
The new section is necessary pursuant to House Bill 2359, Acts of the 78th
Legislature, Regular Session, which provides a credit purchase option for
the establishment of service credit for service performed during the 90-day
waiting period. The new section is needed to enable ERS to implement recent
legislation in a manner consistent with trust fund plan documents.
New §71.31 establishes the credit purchase option for service performed
only during the 90-day waiting period covered under §71.2. It provides
eligibility requirements and the procedure to establish such service, the
methodology for determining the actuarial cost to purchase and specifies that
waiting period service credit must be established in one-month increments
up to a maximum of three months.
ERS received no comments regarding the new section.
The new section is adopted under Texas Government Code, §815.102,
which authorizes the Board of Trustees to adopt rules for eligibility of membership
and Texas Government Code, §813.514, which authorizes the Board of Trustees
to adopt rules to administer the credit purchase option, including rules that
impose restrictions on the application of the statutes as necessary to cost-effectively
administer the statute.
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 19, 2004.
TRD-200401165
Paula A. Jones
General Counsel
Employees Retirement System of Texas
Effective date: March 10, 2004
Proposal publication date: January 16, 2004
For further information, please call: (512) 867-7125
Subchapter I. VALIDATION PROCEDURES
Part 4.
EMPLOYEES RETIREMENT SYSTEM OF TEXAS
Chapter 77.
JUDICIAL RETIREMENT