economyEconomic Development

Rule 9.1058, Miscellaneous Provisions

Archive of the Texas Administrative Code that pertains to Chapter 313
As of December 31, 2013
TITLE 34PUBLIC FINANCE
PART 1COMPTROLLER OF PUBLIC ACCOUNTS
CHAPTER 9PROPERTY TAX ADMINISTRATION
SUBCHAPTER FLIMITATION ON APPRAISED VALUE AND TAX CREDITS ON CERTAIN QUALIFIED PROPERTY
RULE §9.1057Miscellaneous Provisions

(a) A recipient of limited value under Tax Code, Chapter 313 shall notify immediately the comptroller, school district, and appraisal district in writing of any change in address or other contract information for the owner of the property subject to the limitation agreement for the purposes of Tax Code, §313.032. An assignee's or its reporting entity's Texas Taxpayer Identification Number shall be included in the notification.

(b) Changes in property values, population data, or strategic investment area designations that occur after an agreement is executed do not affect the job requirements or value limitation in the agreement.

(c) The comptroller may promulgate guidelines for the administration of Tax Code, Chapter 313.

Source Note: The provisions of this §9.1058 adopted to be effective January 9, 2008, 33 TexReg 273; amended to be effective June 22, 2010, 35 TexReg 5370