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

   1. (1) a Texas Natural Resource Conservation Commission application form or a similar reproduction; 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, other than a political subdivision, 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 is completed and without regard for any appraisal district deadlines.

4. (d) The application shall contain at least the following:

   1. (1) 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 predetermined equipment list, a worksheet showing the calculation of the Cost Analysis Procedure, §17.17 of this chapter (relating to Partial Determination), and explaining each of the variables;
   6. (6) any information that the executive director deems reasonably necessary to determine the eligibility of the application;
   7. (7) 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;
   8. (8) the name of the appraisal district for the county in which the property is located; and
   9. (9) the Decision Flow Chart, §17.15 of this title (relating to Review Standards), showing how each piece of pollution control property flows through the 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.