1. (a) In order to be granted a use determination a person shall submit to the executive director:

   1. (1) a commission application form or a similar reproduction and one copy; and
   2. (2) the appropriate fee, under §17.20 of this title (relating to Application Fees).
2. (b) An application must be submitted for each unit of pollution control property or for each facility consisting of a group of integrated units which have been, or will be, installed for a common purpose.
3. (c) If the applicant desires to apply for a use determination for a specific tax year, the application must be postmarked no later than January 31 of the following year. Applications postmarked after this date will not be processed until after review of all applications postmarked by the due date are completed and without regard for any appraisal district deadlines.

4. (d) Except for paragraph (1) of this subsection, all use determination applications shall contain at least the following:

   1. (1) for Tier I, II, and III use determination applications, the anticipated environmental benefits from the installation of the pollution control property for the control of air, water, or land pollution;
   2. (2) the estimated cost of the pollution control property;
   3. (3) the purpose of the installation of such facility, device, or method, and the proportion of the installation that is pollution control property;
   4. (4) the specific law, rules, or regulations that are being met or exceeded by the use, installation, construction, or acquisition of the pollution control property;
   5. (5) if the installation includes property that is not used wholly for the control of air, water, or land pollution, and is not on the Equipment and Categories List, a worksheet showing the calculation of the Cost Analysis Procedure, §17.17 of this title (relating to Partial Determination), and explaining each of the variables;
   6. (6) if the pollution control property contains equipment which falls under one of the categories listed in Part B of the Equipment and Categories List, located in §17.14 of this title (relating to Equipment and Categories List), a worksheet showing the method and the calculation used to calculate the use percentage;
   7. (7) any information that the executive director deems reasonably necessary to determine the eligibility of the application;
   8. (8) if the property for which a use determination is sought has been purchased from another owner who previously used the property as pollution control property, a copy of the bill of sale or other information submitted by the person or political subdivision that demonstrates, to the satisfaction of the executive director, that the transaction involves a bona fide change in ownership of the property and is not a sham transaction for the purpose of avoiding tax liability;
   9. (9) the name of the appraisal district for the county in which the property is located; and
   10. (10) the appropriate Decision Flow Chart, §17.15 of this title (relating to Review Standards), showing how each piece of pollution control property flows through the applicable diagram.

Source Note:The provisions of this §17.10 adopted to be effective June 17, 1999, 24 TexReg 4425; amended to be effective January 9, 2002, 27 TexReg 185; amended to be effective February 7, 2008, 33 TexReg 932.