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), 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) ePay--The commission's electronic payment system which is located on the commission's web page at www.tceq.state.tx.us.
2. (2) Equipment and Categories List (ECL)--A list of property or categories of property used either wholly of partially for pollution control purposes or that is listed in TTC, §26.045(f).
3. (3) Installation--The act of establishing, in a designated place, property that is put into place for use or service.
4. (4) Partial determination--A determination that an item of property or a process is not used wholly as pollution control.
5. (5) Permit requirement--A clause within a permit issued by the Texas Commission on Environmental Quality (TCEQ) which requires the receiver of a permit to expend funds for a facility, device, or method for control of air, water, or land pollution as defined by TTC, §26.045(b).
6. (6) Pollution control property--A facility, device, or method for control of air, water, or land pollution as defined by TTC, §26.045(b).
7. (7) Tier I--An application containing only property that is listed in Part A of the figure in §18.25(a) of this title (relating to Equipment and Categories List) or that is necessary for the installation or operation of property located on the Equipment and Categories List, in §18.25(a) of this title.
8. (8) Tier II--An application containing property that is listed or contained in Part B of the figure in §18.25(a) of this title or that is not listed on the Equipment and Categories List.
9. (9) 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.

10. (10) Use determination letter--The letter sent to the political subdivision and the appropriate tax assessor including 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 political subdivision;
    2. (B) the name and location of the facility;
    3. (C) the property description;
    4. (D) the permit requirement being met; and
    5. (E) any other information the executive director deems relevant to the use determination.

Source Note:The provisions of this §18.2 adopted to be effective February 7, 2008, 33 TexReg 943.