Part 1.
COMPTROLLER OF PUBLIC ACCOUNTS
Chapter 9.
PROPERTY TAX ADMINISTRATION
Subchapter A. PRACTICE AND PROCEDURE
34 TAC §9.107
The Comptroller of Public Accounts adopts an amendment to §9.107,
concerning appraised value limitation and tax credit for certain qualified
property, without changes to the proposed text as published in the April 21,
2006, issue of the
Texas Register
(31 TexReg
3357).
The section is being amended in response to 79th Legislature, 2005, House
Bill 2201, effective September 1, 2005, amending Tax Code, §313.024(b).
The new law adds clean coal projects and gasification projects for coal and
biomass mixtures as uses of property that are eligible for appraised value
limitations.
Subsection (b) is amended to add to the definitions of qualified property
eligible for appraised value limitations, to correct standard industrial code
references, for clarification, and to omit a reference to Government Code, §481.151
in subparagraph (D), as the provision has expired.
Subsection (c), concerning adopted by reference Form 50-296, is being revised
to comply with changes in law and to include other matters necessary to make
a determination of a property's qualification for a value limitation.
Subsection (o) is being amended to clarify the requirements for submitting
and reviewing applications for tax credits and for administering the tax credit
program under Tax Code, Chapter 313.
Subsection (p) is being amended to correct the state agency where the chief
appraiser must send an annual report of properties that are subject to an
appraised value limitation. Other subsections are amended for clarity.
No comments were received regarding adoption of the amendment.
The amendment is adopted under and implements Tax Code, §§313.024(b),
313.104, and 313.105.
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 May 23, 2006.
TRD-200602884
Martin Cherry
Chief Deputy General Counsel
Comptroller of Public Accounts
Effective date: June 12, 2006
Proposal publication date: April 21, 2006
For further information, please call: (512) 475-0387
34 TAC §9.4037
The Comptroller of Public Accounts adopts an amendment to §9.4037,
concerning use of electronic communications for transmittal of property tax
information, to conform to Tax Code, §25.19(b-1), without changes to
the proposed text as published in the April 21, 2006, issue of the
Texas Register
(31 TexReg 3362). The statute requires that the chief
appraiser of each county appraisal district include in the notice of appraised
value for real property, the difference, expressed as a percentage increase
or decrease, in the appraised value of the property for the current year as
compared to the fifth year before the current tax year.
The section is being amended in response to 79th Legislature, 2005, House
Bill 1984, effective January 1, 2006. The law requires additional information
to be included on notices of appraised value prepared by appraisal districts.
Subsection (d)(1), the electronic XML document schema, is amended to include
the percentage increase in value required to be included in the notices of
appraised value.
No comments were received regarding adoption of the amendment.
The amendment is adopted under and implements Tax Code, §25.19(b-1)
and §1.085(e).
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 May 23, 2006.
TRD-200602885
Martin Cherry
Chief Deputy General Counsel
Comptroller of Public Accounts
Effective date: June 12, 2006
Proposal publication date: April 21, 2006
For further information, please call: (512) 475-0387
Chapter 41.
HEALTH CARE AND INSURANCE PROGRAMS
Subchapter C. TEXAS SCHOOL EMPLOYEES GROUP HEALTH (TRS-ACTIVECARE)
Subchapter I. VALIDATION PROCEDURES
Part 3.
TEACHER RETIREMENT SYSTEM OF TEXAS