- (a) A recipient of limited value under Tax Code, Chapter 313 shall notify immediately the comptroller, school district, and appraisal district in writing of any change in address or other contract information for the owner of the property subject to the limitation agreement for the purposes of Tax Code, §313.032. An assignee's or its reporting entity's Texas Taxpayer Identification Number shall be included in the notification.
- (b) Property list by chief appraiser. Before October 1 of each year, the chief appraiser shall compile and send to the comptroller a list of properties that are subject to a limitation on appraised value under Tax Code, Chapter 313. The comptroller may promulgate a form to facilitate the annual collection of this information from appraisal districts. The market value of each property on the list shall include separately listed taxable real and personal property owned by a person at one site. The list shall include, at a minimum, the appraisal district name, the name of any other appraisal district that appraises the property, the appraisal district number that the comptroller has assigned, the name of each school district that taxes the property, each school district number that the education agency has assigned, each account number that the appraisal district has assigned, each taxpayer name, the market value of the taxable real and personal property that the taxpayer owns at that site, any value exempted due to pollution control or other exemption, the taxable value of the taxable real and personal property that the taxpayer owns at that site, the tax year to which the listed information pertains, and the name and telephone number of a person at the appraisal district who is responsible for the information that is contained in the list.
- (c) Changes in property values, population data, or strategic investment area designations that occur after an agreement is executed do not affect the job requirements or value limitation in the agreement.
- (d) The comptroller may promulgate guidelines for the administration of Tax Code, Chapter 313.
Source Note:The provisions of this §9.1058 adopted to be effective January 9, 2008, 33 TexReg 273.