1. (a) The chief appraiser shall include the following information in a notice of a change of use determination required under the Tax Code, §23.55:

   1. (1) the name, street address, mailing address if different, and telephone number of the appraisal district office;
   2. (2) the property owner's name and a description of the affected property;
   3. (3) a state that the chief appraiser has determined that the land is no longer eligible for agricultural appraisal;
   4. (4) the year the property will begin to be taxed at its market value;
   5. (5) a statement that the taxpayer may protest the decision to the appraisal review board;
   6. (6) a statement that the deadline for filing a written protest is not later than 30 days after the date of the notice;
   7. (7) a statement that if the property owner does not protest or the protest is denied, the property will incur an additional tax and that a lien will attach to the property to secure the additional tax;
   8. (8) the number of years for which the additional tax recaptures tax savings;
   9. (9) a statement that the taxpayer may contact each taxing unit's tax assessor to determine the amount of rollback taxes; and
   10. (10) a statement that the taxpayer may consult the State Property Tax Board's Manual for the Appraisal of Agricultural Land for information about the qualification of land.
2. (b) The chief appraiser may duplicate Model Forms 23.46 and 23.55 or use a different form that sets out the information listed in subsection (a) of this section in the same language and sequence as the model form.
3. (c) In special circumstances the chief appraiser may use a form that provides additional information, deletes information required by this section, or sets out the required information in different language or sequence than that required by this section if the form has been previously approved by the State Property Tax Board.
4. (d) Model Forms 23.46 and 23.55 are adopted by reference. Copies of the forms may be obtained from the State Property Tax Board, 4301 Westbank Drive, Building B, Suite 100, Austin, Texas 78746-6565.

Source Note:The provisions of this §9.3049 adopted to be effective January 29, 1990, 15 TexReg 264; transferred effective November 26, 1991, as published in the Texas Register September 18, 1992, 17 TexReg 6481.