Unless specifically defined in the Texas Clean Air Act (TCAA), the Texas Solid Waste Disposal Act (TSWDA), the Texas Water Code (TWC), the Texas Tax Code (TTC), 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, TTC, 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, which is not listed in Part B of the figure in §17.14(a) of this title (relating to Equipment and Categories List), is eligible for a whole or partial use determination as pollution control property.
6. (6) ePay--The commission's electronic payment system which is located on the TCEQ's web page at www.tceq.state.tx.us.
7. (7) Equipment and Categories List--A list of property or categories of property used either wholly or partially for pollution control purposes or that is listed in TTC, §11.31(k).
8. (8) Installation--The act of establishing, in a designated place, property that is put into place for use or service.
9. (9) Part B decision flow chart--A flow chart which is used to determine if a property or process, which falls under a category listed in Part B of the figure in §17.14(a) of this title (relating to Equipment and Categories List), is eligible for a whole or partial use determination or a negative use determination as pollution control property.
10. (10) Partial Determination--A determination that an item of property or a process is not used wholly as pollution control.
11. (11) Pollution control property--A facility, device, or method for control of air, water, or land pollution as defined by TTC, §11.31(b).
12. (12) Production capacity factor--A calculated value used to adjust the value of a partial use determination to reflect capacity considerations.
13. (13) Tier I--An application which contains property that is in Part A of the figure in §17.14(a) of this title or that is necessary for the installation or operation of property located on Part A of the Equipment and Categories List.
14. (14) Tier II--An application for property that is used wholly for the control of air, water, and/or land pollution, but not on the Equipment and Categories List, located in §17.14(a) of this title.
15. (15) Tier III--An application for property used partially for the control of air, water, and/or land pollution but that is not included on the Equipment and Categories List, located in §17.14(a) of this title.
16. (16) Tier IV--An application containing only pollution control property which falls under a category located in Part B of the figure in §17.14(a) of this title.
17. (17) 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.

18. (18) 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;
    5. (E) in the case of a Tier IV application, a copy of the worksheet explaining the calculation of the use percentage; and
    6. (F) 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; amended to be effective February 7, 2008, 33 TexReg 932.