Unless specifically defined in the TCAA, the TSWDA, the Texas Water Code (TWC), or the Texas Health and Safety Code (THSC), or in the rules of the commission, the terms used by the commission have the meanings commonly ascribed to them in the fields of pollution control or property taxation. In addition to the terms which are defined by the TCAA, the TSWDA, TWC, and THSC, the following words and terms, when used in this chapter, shall have the following meanings, unless the context clearly indicates otherwise.

1. (1) Byproduct--A chemical or material that would normally be considered a waste material requiring disposal or destruction, but due to pollution control property is now used as a raw material in a manufacturing process or as an end product. The pollution control property extracts, recovers, or processes the waste material so that it can be used in another manufacturing process or an end product.
2. (2) Capital cost new--The estimated total capital cost of the equipment or process.
3. (3) Capital cost old--This is the cost of comparable equipment or process without the pollution control feature.
4. (4) Cost analysis procedure--A procedure which uses cost accounting principles to calculate the percentage of a project or process that qualifies for a positive use determination as pollution control property.
5. (5) Decision flow chart--A flow chart which is used to determine if a property or process is eligible for a determination as pollution control property.
6. (6) Installation--The act of establishing, in a designated place, property that is put into place for use or service.
7. (7) Partial Determination--A determination that an item of property or a process is not used wholly as pollution control. This is property that is not on the predetermined equipment list (PEL) and that is not used wholly for pollution control.
8. (8) Pollution control property--A facility, device, or method for control of air, water, or land pollution as defined by Texas Tax Code, §11.31(b).
9. (9) Predetermined equipment list--A list of property that the executive director has determined is either wholly or partially for pollution control purposes.
10. (10) Production capacity factor--A calculated value used to adjust the value of a partial use determination to reflect capacity considerations.
11. (11) Tier I--An application which contains property that is on the PEL or that is necessary for the installation or operation of property located on the PEL.
12. (12) Tier II--An application for property that is used wholly for the control of air, water, and/or land pollution, but not on the PEL.
13. (13) Tier III--An application for property used partially for the control of air, water, and/or land pollution.
14. (14) Use determination--A finding, either positive or negative, by the executive director that the property is used wholly or partially for pollution control purposes and listing the percentage of the property that is determined to be used for pollution control.

15. (15) Use determination letter--The letter sent to the applicant and the chief appraiser which includes the executive director's use determination. In addition to the use determination, the letter will also include at least the following information:

    1. (A) the name of the applicant;
    2. (B) the name and location of the facility;
    3. (C) the property description;
    4. (D) in the case of a Tier III application, a copy of the Cost Analysis Procedure worksheet; and
    5. (E) any other information the executive director deems relevant to the use determination.

Source Note:The provisions of this §17.2 adopted to be effective June 17, 1999, 24 TexReg 4425; amended to be effective January 9, 2002, 27 TexReg 185.