reglab/statecodes huggingface dataset:
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 9 - PROPERTY TAX ADMINISTRATION › Subchapter L - PROCEDURES FOR PROTESTING COMPTROLLER PROPERTY VALUE STUDY AND AUDIT FINDINGS › Section 9.4303 - Changes in Preliminary Certification of Findings

Current through Reg. 49, No. 28; July 12, 2024
(a) At any time before the date on which the
				  final taxable value of each school district is certified to the commissioner of
				  education under Government Code, §
										403.302(j),
				  the comptroller may certify amended preliminary findings to the commissioner of
				  education under Government Code, §
										403.302(g).
(b) If the comptroller amends preliminary
				  findings for all school districts in a study, eligible school districts and
				  eligible property owners may protest the amended preliminary findings in the
				  manner required by this subchapter. A petition protesting the comptroller's
				  amended preliminary findings must be filed within 40 calendar days after the
				  date the comptroller certifies the amended preliminary findings to the
				  commissioner of education.
(c) If
				  the comptroller amends preliminary findings for a singular school district in a
				  study, the affected school district and eligible property owners within that
				  school district may protest the amended preliminary findings in the manner
				  required by this subchapter. A petition protesting the comptroller's amended
				  preliminary findings pursuant to this subsection must be filed within 40
				  calendar days after the date the comptroller certifies the amended preliminary
				  findings to the commissioner of education.
(d) In addition to the restrictions stated in
				  this section, all provisions in this subchapter relating to standing apply to
				  protests of amended preliminary findings.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 9 - PROPERTY TAX ADMINISTRATION › Subchapter L - PROCEDURES FOR PROTESTING COMPTROLLER PROPERTY VALUE STUDY AND AUDIT FINDINGS › Section 9.4304 - Extensions of Time

Current through Reg. 49, No. 28; July 12, 2024
(a) At any time
				  before a referral to SOAH, a petitioner may request an extension of time for
				  any deadline, except the deadline to file a petition, by submitting a request
				  for extension to the division director.
(b) A request for an extension of time must
				  be submitted in writing and received by the division director at least five
				  calendar days in advance of the original deadline for which the extension is
				  requested. If requested in writing by the petitioner and for good cause shown,
				  the division director may waive the requirement that the request for the
				  extension be made five calendar days in advance of the deadline.
(c) A request for an extension of time must
				  be for good cause shown. Good cause does not include petitioner's neglect,
				  indifference, or lack of diligence. Good cause does not include a claim that
				  the time periods established in this subchapter are insufficient.
(d) An extension of time under this section
				  may not extend the deadline for more than ten calendar days.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 9 - PROPERTY TAX ADMINISTRATION › Subchapter L - PROCEDURES FOR PROTESTING COMPTROLLER PROPERTY VALUE STUDY AND AUDIT FINDINGS › Section 9.4305 - Who May Protest

Current through Reg. 49, No. 28; July 12, 2024
(a) A school
				  district may protest the comptroller's preliminary findings certified under
				  Government Code, §
										403.302(g).
(b) A school district may protest the
				  comptroller's certified findings of an audit conducted under Government Code,
				  §
										403.302(h).
(c) A property owner eligible under
				  Government Code, §
										403.303(a)
				  may protest the comptroller's preliminary findings certified under Government
				  Code, §
										403.302(g).
(d) An eligible property owner in a school
				  district may protest the comptroller's certified findings of an audit conducted
				  under Government Code, §
										403.302(h).
(e) A petition submitted by a property owner
				  will not be considered for any purposes to be a protest filed by a school
				  district.
(f) Self-report
				  corrections. A school district may seek correction of an error in the
				  comptroller's preliminary findings certified under Government Code, §
										403.302(g)
				  caused by an error in the school district's annual report of property value, by
				  a clerical error in a district's local value made by the division, or by a
				  correction or change in a school district's appraisal roll that occurred before
				  the preliminary certification of the study findings by timely filing a
				  self-report correction pursuant to §
										9.4308(i)
				  of this title (relating to Contents of Petition).
(g) No petition initiating a protest of the
				  comptroller's preliminary findings published under Government Code, §
										403.302(g),
				  other than self-report corrections submitted pursuant to §
										9.4308(i)
				  of this title, may be filed by any party in a school district in a year in
				  which a study is not conducted.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 9 - PROPERTY TAX ADMINISTRATION › Subchapter L - PROCEDURES FOR PROTESTING COMPTROLLER PROPERTY VALUE STUDY AND AUDIT FINDINGS › Section 9.4306 - Filing a Petition Initiating a Protest

Current through Reg. 49, No. 28; July 12, 2024
(a) A protest under Government Code, §
										403.303(a)
				  shall be initiated by timely filing a petition with the division.
(1) A petition initiating a protest of the
				  comptroller's preliminary findings must be submitted not later than the 40th
				  day after the date on which the comptroller's findings are certified to the
				  commissioner of education under Government Code, §
											403.302(g).
(2) A petition initiating a protest of the
				  comptroller's findings under Government Code, §
											403.302(h)
				  must be filed not later than the 40th day after the date on which the
				  comptroller's findings are certified to the commissioner of education under
				  Government Code, §
											403.302(h).
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 9 - PROPERTY TAX ADMINISTRATION › Subchapter L - PROCEDURES FOR PROTESTING COMPTROLLER PROPERTY VALUE STUDY AND AUDIT FINDINGS › Section 9.4307 - Dismissal

Current through Reg. 49, No. 28; July 12, 2024
(a) A protest shall be dismissed if there is
				  any jurisdictional defect in submission of the petition. If a petition is filed
				  and there is a jurisdictional defect, the division may file a motion to dismiss
				  with the State Office of Administrative Hearings (SOAH) and a request to
				  docket. Following receipt of the request to docket, SOAH shall assign the case
				  a docket number and assign an Administrative Law Judge (ALJ). On the same date
				  as the date the division files the motion to dismiss with SOAH, the division
				  shall serve a copy of the motion to dismiss with the petitioner via hand
				  delivery, overnight delivery service, facsimile, email or an electronic filing
				  and service system utilized by SOAH.
(b) The petitioner may file a response with
				  SOAH no later than seven calendar days from the date the motion to dismiss is
				  filed. On the same date the petitioner files a response to the division's
				  motion to dismiss, petitioner shall serve a copy of the response to the
				  division director and legal counsel for the division via hand delivery,
				  overnight delivery service, facsimile, email or an electronic filing and
				  service system utilized by SOAH.
(c) The division will have seven calendar
				  days from the date petitioner files a response to file a reply to the response
				  with SOAH. On the same date the division files its reply to petitioner's
				  response, the division shall serve a copy of the reply to the petitioner via
				  hand delivery, overnight delivery service, facsimile, email or an electronic
				  filing and service system utilized by SOAH.
(d) Arguments shall be limited to the
				  jurisdictional issues presented in the motion to dismiss filed with SOAH.
				  Neither the division nor the petitioner shall be permitted to submit any
				  additional information or evidence for consideration by the ALJ.
(1) No oral hearing will be held, except upon
				  a ruling by an ALJ pursuant to §
											9.4314(c)
				  of this title (relating to Administrative Law Judge's Powers).
(2) Motions for oral hearing shall be decided
				  solely upon the written motions for oral hearing and responses, if any,
				  submitted to the ALJ for ruling pursuant to §
											9.4314(c)
				  of this title.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 9 - PROPERTY TAX ADMINISTRATION › Subchapter L - PROCEDURES FOR PROTESTING COMPTROLLER PROPERTY VALUE STUDY AND AUDIT FINDINGS › Section 9.4308 - Contents of Petition

Current through Reg. 49, No. 28; July 12, 2024
(a) A petition
				  shall contain the following:
(1) the
				  petitioner's name;
(2) the
				  designated agent of the petitioner, if any;
(3) the mailing address of the petitioner and
				  any designated agent for the petitioner;
(4) the physical address of the petitioner
				  and any designated agent for the petitioner;
(5) the email address of the petitioner and
				  any designated agent for the petitioner;
(6) the facsimile number of the petitioner
				  and any designated agent for the petitioner;
(7) the petitioner's grounds for objection,
				  stated with specificity on Part B of the petition and as required by this
				  subchapter;
(8) the petitioner's
				  value claimed to be correct for each objection, stated with specificity on Part
				  B of the petition and as required by this subchapter;
(9) documentary evidence provided in Part C
				  of the petition, organized and identified for each objection stated on Part B
				  of the petition and as required by this subchapter;
(10) the property identification stated with
				  specificity on Part B of the petition for each objection and as required by
				  this subchapter; and
(11) all other
				  information required to be reported on Part B of the petition.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 9 - PROPERTY TAX ADMINISTRATION › Subchapter L - PROCEDURES FOR PROTESTING COMPTROLLER PROPERTY VALUE STUDY AND AUDIT FINDINGS › Section 9.4311 - Prehearing Exchanges and Informal Conference Regarding Petition

Current through Reg. 49, No. 28; July 12, 2024
(a) After reviewing the petition, the
				  division will send petitioner responses to each of the petitioner's grounds for
				  objection. The division's responses may include agreement, disagreement,
				  disagreement with modification, or rejection as set forth in this subchapter.
(1) An agreement by the division to the
				  relief requested or the amount claimed to be correct in a ground for objection
				  is a final resolution as to that ground for objection.
(2) If at any time a response by the division
				  results in a valid finding for a school district, the protest shall be finally
				  resolved for the protesting school district and all eligible property owners
				  protesting property in the school district, and there shall be no further
				  consideration of the petitions.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 9 - PROPERTY TAX ADMINISTRATION › Subchapter L - PROCEDURES FOR PROTESTING COMPTROLLER PROPERTY VALUE STUDY AND AUDIT FINDINGS › Section 9.4312 - Scheduling a Protest Hearing

Current through Reg. 49, No. 28; July 12, 2024
(a) Referral of
				  any matter to SOAH may only be made by the division.
(b) Subsequent to receiving a valid request
				  for a referral from a petitioner under §
										9.4311
				  of this title (relating to Prehearing Exchanges and Informal Conference
				  Regarding Petition), the division may file a request to docket a hearing with
				  SOAH. At the time a request to docket is filed, the division shall also provide
				  to SOAH:
(1) a list of the grounds for
				  objection being referred;
(2) a
				  copy of the documents delivered by the division pursuant to §
											9.4311(e)
				  of this title;
(3) a copy of the
				  portions of the petition relating to the grounds for objection being
				  referred;
(4) a copy of any
				  documentary evidence and supplemental documentary evidence timely submitted by
				  petitioner pursuant to this subchapter for grounds for objections being
				  referred; and
(5) a copy of witness
				  designations and identifications timely submitted by petitioner pursuant to
				  this subchapter for grounds for objections being referred.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 9 - PROPERTY TAX ADMINISTRATION › Subchapter L - PROCEDURES FOR PROTESTING COMPTROLLER PROPERTY VALUE STUDY AND AUDIT FINDINGS › Section 9.4314 - Administrative Law Judge's Powers

Current through Reg. 49, No. 28; July 12, 2024
(a) The ALJ
				  shall conduct a hearing on a protest of the comptroller's findings under
				  Government Code, §
										403.302(g)
				  or (h) in a manner ensuring fairness, the
				  reliability of evidence, and the timely completion of the hearing. The ALJ
				  shall have the authority necessary to receive and consider evidence as provided
				  under this subchapter and propose decisions only on the grounds for objection
				  identified and referred by the comptroller.
(b) The comptroller has the burden to prove
				  the accuracy of the comptroller's findings under Government Code, §
										403.302(g)
				  or (h).
(c) The ALJ's authority includes, but is not
				  limited to, the following:
(1) rule on
				  motions and the admissibility of evidence;
(2) conduct oral hearings in an orderly
				  manner and expel from any proceeding any individuals who, after an appropriate
				  warning, fail to comport themselves in a manner befitting the proceeding and
				  continue with the proceeding, hear evidence, and render a decision on the
				  protest;
(3) administer oaths to
				  all persons presenting testimony;
(4) examine witnesses and comment on the
				  evidence;
(5) ensure that evidence,
				  argument, and testimony are introduced and presented expeditiously;
(6) refuse to hear arguments that are
				  repetitious, not confined to grounds for objection identified and submitted by
				  the comptroller to SOAH pursuant to this subchapter, or not related to the
				  evidence;
(7) accept and record any
				  waiver of any right prescribed in this subchapter;
(8) limit each oral hearing to two hours for
				  presentation of evidence and argument or extend the two-hour time limit in the
				  interest of a full and fair hearing; and
(9) exercise any other powers necessary or
				  convenient to carry out the ALJ's responsibilities and to ensure timely
				  certification of changes in preliminary findings to the commissioner of
				  education.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 9 - PROPERTY TAX ADMINISTRATION › Subchapter L - PROCEDURES FOR PROTESTING COMPTROLLER PROPERTY VALUE STUDY AND AUDIT FINDINGS › Section 9.4315 - Proposal for Decision After Oral Hearing

Current through Reg. 49, No. 28; July 12, 2024
(a) The ALJ shall prepare a proposal for
				  decision that includes the ALJ's recommendations for a final decision and the
				  reasons for the proposed decision.
(1) The
				  ALJ shall issue the proposal for decision to the deputy comptroller within 30
				  calendar days of the date the hearing is conducted.
(2) The ALJ's proposal for decision shall be
				  issued to the deputy comptroller by filing the proposal for decision with the
				  comptroller's Special Counsel for Tax Hearings via hand delivery, overnight
				  delivery service, facsimile, email or an electronic filing and service system
				  utilized by SOAH.
(3) On the same
				  date the ALJ issues the proposal for decision to the deputy comptroller, the
				  ALJ shall serve a copy of the proposal for decision on all other parties via
				  hand delivery, overnight delivery service, facsimile, email, or an electronic
				  filing and service system utilized by SOAH
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 9 - PROPERTY TAX ADMINISTRATION › Subchapter L - PROCEDURES FOR PROTESTING COMPTROLLER PROPERTY VALUE STUDY AND AUDIT FINDINGS › Section 9.4317 - Effect of Final Decision and Certification of Changes

Current through Reg. 49, No. 28; July 12, 2024
(a) A final decision ordering changes to
				  findings made as a result of a school district's protest or other final
				  resolution of the protest under this subchapter resulting in changes to
				  preliminary findings arising from a school district's protest will change
				  findings pursuant to Government Code, §
										403.302
				  for the school district regarding which the protest was filed.
(b) A final decision ordering changes to
				  findings made as a result of a property owner's protest or other final
				  resolution of the protest under this subchapter resulting in changes to
				  preliminary findings arising from a property owner's protest will change
				  findings pursuant to Government Code, §
										403.302
				  for the school district(s) regarding which the protest was filed.
(c) Certification of changes to preliminary
				  findings. Unless the comptroller determines that circumstances require
				  otherwise, the comptroller shall certify to the commissioner of education all
				  changes to Government Code, §
										403.302(g)
				  preliminary findings by August 31 of the year following the year of the study
				  or as soon thereafter as practicable.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 9 - PROPERTY TAX ADMINISTRATION › Subchapter M - LOCAL GOVERNMENT RELIEF FOR DISABLED VETERANS EXEMPTION › Section 9.4321 - Definitions

Current through Reg. 49, No. 28; July 12, 2024
The following phrases, words, and terms, when used in this
					 subchapter shall have the following meanings, unless the context clearly
					 indicates otherwise.
(1) Account--The
				  account created by Local Government Code, §
										140.011(h)
				  from which disabled veteran assistance payments are made.
(2) Adjacent--Having a common endpoint or
				  border. The fact that a road separates a city and a United States military
				  installation does not prevent a city and military installation from being
				  considered adjacent.
(3)
				  Applicant--A local government that has applied for a payment.
(4) Comptroller--The Comptroller of Public
				  Accounts for the State of Texas.
(5) Exemption amount--The total appraised
				  value of all property located in the local government that is granted an
				  exemption from taxation under Tax Code, §
										11.131
				  for the tax year in which the fiscal year begins and for which the applicant is
				  requesting payment.
(6) Fiscal
				  year--The fiscal year of the applicant unless otherwise indicated.
(7) General fund revenue--Revenue generated
				  by a local government from the following sources during a fiscal year and
				  deposited in the dedicated general operating fund of the local government
				  during that fiscal year:
(A) ad valorem
				  taxes;
(B) sales and use
				  taxes;
(C) franchise taxes, fees,
				  or assessments charged for use of the local government's
				  right-of-way;
(D) building and
				  development fees, including permit and inspection fees;
(E) court fines and fees;
(F) other fees, assessments, and charges;
				  and
(G) interest earned by the
				  local government.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 9 - PROPERTY TAX ADMINISTRATION › Subchapter M - LOCAL GOVERNMENT RELIEF FOR DISABLED VETERANS EXEMPTION › Section 9.4323 - Application

Current through Reg. 49, No. 28; July 12, 2024
(a) In order to receive payment under this
				  subchapter, an applicant must submit a completed application. The completed
				  application must be received no earlier than February 1 nor later than April 1
				  of the year following the end of a fiscal year for which the applicant is
				  seeking a payment under this subchapter.
(b) A completed application must include the
				  following items:
(1) A map showing that:
(A) if the applicant is a municipality, the
				  municipality is adjacent to a United States military installation; or
(B) if the applicant is a county, a United
				  States military installation is wholly or partly located within that
				  county.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 9 - PROPERTY TAX ADMINISTRATION › Subchapter M - LOCAL GOVERNMENT RELIEF FOR DISABLED VETERANS EXEMPTION › Section 9.4325 - Review by Comptroller

Current through Reg. 49, No. 28; July 12, 2024
(a) Upon
				  receipt of an application, the comptroller shall review the application to
				  ensure that it is complete. If the application is incomplete, including if any
				  information is not substantiated as required by §
										9.4323 of
				  this title (relating to Application) as determined by the comptroller, the
				  comptroller may contact the applicant and request any required information. Any
				  required information requested by the comptroller must be submitted by the
				  applicant within 14 calendar days of the request.
(b) An application is not considered complete
				  until the documentation identified in § 9.4323 of this title is submitted
				  to the comptroller and any requested information is submitted within the
				  deadline provided in subsection (a) of this section.
(c) An application shall be rejected by the
				  comptroller if the application is submitted:
(1) before February 1 of the year following
				  the end of a fiscal year for which the applicant is seeking a
				  payment;
(2) after April 1 of the
				  year following the end of a fiscal year for which the applicant is seeking a
				  payment;
(3) on a form other than
				  the most updated version of the comptroller prescribed form;
(4) by a method not outlined in the
				  comptroller prescribed form; or
(5)
				  without being complete as prescribed under subsection (b) of this section by
				  April 1 of the year following the fiscal year for which the applicant is
				  seeking payment.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 9 - PROPERTY TAX ADMINISTRATION › Subchapter M - LOCAL GOVERNMENT RELIEF FOR DISABLED VETERANS EXEMPTION › Section 9.4327 - Payment to Qualified Local Government

Current through Reg. 49, No. 28; July 12, 2024
(a)
				  The comptroller must issue payment to a qualified local government not later
				  than the 30th calendar day after a completed application is submitted to the
				  comptroller as prescribed by §
										9.4323 of
				  this title (relating to Application) and approved.
(b) In the event the comptroller determines
				  through the application review process that there is a likelihood that the
				  relevant appropriation amount may be exceeded for the applicable state fiscal
				  year by the total amount of approved applications, the comptroller may take
				  reasonable steps to ensure that the appropriation amount will not be exceeded,
				  including by making pro-rata reductions in award amounts to qualified local
				  governments.
(c) In the event that
				  steps are necessary to prevent the relevant appropriation from being exceeded
				  under subsection (b) of this section, the 30 day period described in subsection
				  (a) of this section does not begin until the comptroller has finally determined
				  the exact amounts to be paid to the qualified local governments.
(d) Payments are made subject to Government
				  Code, §
										403.055
				  and §
										403.0551.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 9 - PROPERTY TAX ADMINISTRATION › Subchapter O - TEXAS JOBS, ENERGY, TECHNOLOGY AND INNOVATION PROGRAM › Section 9.5000 - Definitions

Current through Reg. 49, No. 28; July 12, 2024
As used in this subchapter, the following words and terms
					 shall have the following meanings, unless the context clearly indicates
					 otherwise:
(1) Agreement holder--A
				  person that is subject to an executed agreement under Government Code, §
										403.612.
(2) Construction job--A job that is temporary
				  in nature, typically performed on a full-time basis and occurs before the
				  commencement of the eligible project's incentive period. The purpose of the job
				  is to perform construction, maintenance, remodeling or repair work for an
				  applicant's project.
(3) Eligible
				  project--The construction of a project, or the expansion of an existing
				  facility that is:
(A) a manufacturing
				  facility, classified in NAICS 31-33;
(B) a facility related to the provision of
				  utility services, including an electric generation facility that is considered
				  to be dispatchable because the facility's output can be controlled primarily by
				  forces under human control, classified in NAICS 2211;
(C) a facility related to the development of
				  natural resources, defined as the following Goods-Producing Industries
				  subsector groups as identified by the U.S. Bureau of Labor Statistics:
(i) Agriculture, Forestry, Fishing and
				  Hunting, classified in NAICS 11; and
(ii) Mining, Quarrying, and Oil and Gas
				  Extraction, classified in NAICS 21;
(D) a facility engaged in research and
				  development, classified in NAICS 5417, or manufacture of high-tech equipment or
				  technology; or
(E) related to
				  critical infrastructure such as:
(i) a water
				  intake structure, water treatment facility, wastewater treatment plant, or pump
				  station, classified in NAICS 2213;
(ii) a liquid natural gas terminal or storage
				  facility, classified in NAICS 424710;
(iii) pipelines and pipeline appurtenances or
				  facilities, including pipes, valves, meters, pumps, compressors, treating and
				  processing facilities, cathodic protection facilities, and any other equipment,
				  facilities, devices, structures, and buildings used or intended for use in the
				  gathering, transportation, treating, storage, or processing of CO2, oil, gas,
				  or other minerals, and the liquefied or gaseous substances, constituents,
				  products, or mixtures derived from those minerals through refining, processing,
				  or other methods, classified in NAICS 486; and
(iv) utility-scale water or wastewater
				  storage, treatment, or transmission facilities, classified in NAICS
				  2213.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 9 - PROPERTY TAX ADMINISTRATION › Subchapter O - TEXAS JOBS, ENERGY, TECHNOLOGY AND INNOVATION PROGRAM › Section 9.5001 - Applicant Eligibility Requirements

Current through Reg. 49, No. 28; July 12, 2024
(a) An applicant
				  that is listed as ineligible to receive a state contract or investment or is
				  otherwise ineligible to contract with a state governmental entity under
				  Government Code, Chapters 808, 809, 2270, 2271, or 2274, is ineligible to apply
				  for an agreement for limitation on taxable value of eligible property under
				  Government Code, Chapter 403.
(b)
				  The comptroller may reject an application based on an applicant's ineligibility
				  under subsection (a) of this section.
(c) The comptroller shall send notice of the
				  rejection described in subsection (b) of this section to the
				  applicant.
(d) An applicant may not
				  submit an administrative appeal to the comptroller for reconsideration of an
				  application that has been rejected under subsection (b) of this
				  section.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 9 - PROPERTY TAX ADMINISTRATION › Subchapter O - TEXAS JOBS, ENERGY, TECHNOLOGY AND INNOVATION PROGRAM › Section 9.5002 - Application Requirements

Current through Reg. 49, No. 28; July 12, 2024
(a) Each application
				  shall include:
(1) a completed application
				  form;
(2) proof of a $30,000
				  payment as a nonrefundable application fee, payable to the applicable school
				  district;
(3) a sworn affidavit by
				  an agent authorized to bind an applicant attesting that the applicant is not
				  ineligible under Government Code, §
											403.606;
(4) a map of the proposed project
				  site;
(5) an economic benefit
				  statement for the proposed project as described in Government Code, §
											403.608;
				  and
(6) any additional information
				  requested by the comptroller to complete its evaluation of the
				  application.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 9 - PROPERTY TAX ADMINISTRATION › Subchapter O - TEXAS JOBS, ENERGY, TECHNOLOGY AND INNOVATION PROGRAM › Section 9.5003 - Economic Benefit Statement Criteria

Current through Reg. 49, No. 28; July 12, 2024
(a) The economic
				  benefit statement must include the information described in Government Code,
				  §
										403.608(b),
				  including the sources relied upon.
(b) The comptroller may require an applicant
				  to supplement or modify the economic benefit statement to provide further
				  clarity or if there are changes to project-related information.
(c) Information provided as an estimate of
				  the associated economic benefits that may be reasonably attributed to the
				  project may be generated from standard economic estimation techniques and
				  multipliers. This information shall be used to obtain a generalized estimation
				  of the economic benefits to be associated with the proposed project. Any
				  economic estimation modeling software used and all modifiers that were
				  incorporated in the calculations must be disclosed.
(d) The economic benefit statement must
				  include the project's associated economic benefits that, at minimum, consist of
				  the following:
(1) the impact on the gross
				  revenues and employment levels of local businesses that provide goods or
				  services in connection with the project or to an applicant's
				  employees;
(2) the amount of state
				  and local taxes that will be generated as a result of the indirect economic
				  impact of the project;
(3) the
				  development of complementary businesses or industries that locate in this state
				  as a direct consequence of the project;
(4) the total impact of the project on the
				  gross domestic product of this state;
(5) the total impact of the project on
				  personal income in this state; and
(6) the total impact of the project on state
				  and local taxes.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 9 - PROPERTY TAX ADMINISTRATION › Subchapter O - TEXAS JOBS, ENERGY, TECHNOLOGY AND INNOVATION PROGRAM › Section 9.5004 - Application Process

Current through Reg. 49, No. 28; July 12, 2024
(a) An applicant
				  must submit an application for a limitation on taxable value of eligible
				  property in the form and manner prescribed by the comptroller. The comptroller
				  may require applications to be submitted electronically.
(b) After the eligibility of the applicant is
				  assessed in §
										9.5001 of this chapter, the
				  comptroller shall review an application to determine if it is administratively
				  complete. An application is considered administratively complete when it
				  includes all the information requested by the comptroller.
(c) The comptroller shall provide notice of
				  an administratively complete application to the applicant, the governor and the
				  applicable school district. The comptroller may provide notice
				  electronically.
(d) If an
				  application is not administratively complete, the comptroller may require an
				  applicant to submit the necessary information by a deadline.
(e) The comptroller shall publish on its
				  website information from each application including maps, economic benefit
				  statement and any amendments within 10 business days of receiving an
				  administratively complete application.
(f) To assess whether a project proposed in
				  an application is an eligible project, the comptroller must find that:
(1) an applicant satisfies the application
				  requirements;
(2) the proposed
				  project meets the definition of eligible project in §
											9.5000 of this title and
				  Government Code, §
											403.602(8);
				  and
(3) The applicant is willing to
				  agree and accept the terms described in Government Code, §
											403.604, and the
				  agreement terms.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 9 - PROPERTY TAX ADMINISTRATION › Subchapter O - TEXAS JOBS, ENERGY, TECHNOLOGY AND INNOVATION PROGRAM › Section 9.5005 - Agreement for Limitation on Taxable Value of Eligible Property

Current through Reg. 49, No. 28; July 12, 2024
(a) An applicant,
				  the governor and the governing body of the applicable school district must
				  mutually agree to enter into an agreement for limitation on taxable value of
				  eligible property that includes the requisite terms in Government Code, §
										403.604 and §
										403.612.
(b) An applicant must satisfy the criteria
				  required to enter in a contract with the state of Texas.
(c) The agreement must be based on
				  information from an application that was recommended for approval by the
				  comptroller.
(d) The agreement must
				  comply with all applicable rules, regulations and statutes.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 9 - PROPERTY TAX ADMINISTRATION › Subchapter O - TEXAS JOBS, ENERGY, TECHNOLOGY AND INNOVATION PROGRAM › Section 9.5006 - Agreement Process

Current through Reg. 49, No. 28; July 12, 2024
(a) Both the
				  governor and the governing body of the applicable school district must decide
				  under Government Code, §
										403.610(a)
				  and §
										403.611(a),
				  that they are agreeable to entering into an agreement with the applicant for a
				  limitation on taxable value of eligible property.
(b) The governor and the governing body of
				  the applicable school district must provide written notice of their
				  determination in compliance with Government Code, §
										403.610(b)
				  and §
										403.611(d).
(c) The agreement must be written in the
				  manner and form prescribed by the governor.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 9 - PROPERTY TAX ADMINISTRATION › Subchapter O - TEXAS JOBS, ENERGY, TECHNOLOGY AND INNOVATION PROGRAM › Section 9.5007 - Amendment Process

Current through Reg. 49, No. 28; July 12, 2024
(a) An agreement
				  holder may propose to modify the beginning and ending dates of the incentive
				  period. Notice of the proposed modification must be provided to the
				  comptroller, the governor, and the applicable school district not later than
				  the 90th day before the first day of the incentive period specified in
				  Government Code, §
										403.612(b)(3),
				  or not later than the 90th day before the first day of the proposed incentive
				  period, whichever is earlier.
(b)
				  Failure to provide notice of a proposed modification in a timely manner could
				  lead to a denial of the modification request.
(c) To change the beginning and ending dates
				  of the incentive period, the agreement holder must update the most recent
				  schedules and economic benefit statement as necessary to reflect the proposed
				  change to the incentive period. The agreement holder must include the revised
				  schedules and economic benefit statement with the notice provided to the
				  comptroller, the governor, and the applicable school district under this
				  section.
(d) The comptroller shall
				  make the finding required by Government Code, §
										403.609(b)(2),
				  regarding the project as proposed to be modified or determine that the finding
				  cannot be made.
(e) The comptroller
				  shall notify the agreement holder, the governor and the applicable school
				  district of the comptroller's finding not later than the 60th day after the
				  date the comptroller receives the notice and revised economic benefit statement
				  from the agreement holder of the proposed modification.
(f) The incentive period for the project may
				  not be modified if the comptroller determines that the finding required by
				  Government Code, §
										403.609(b)(2),
				  regarding the project as proposed to be modified cannot be made or if the
				  governor or the applicable school district objects to the proposed
				  modification.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 9 - PROPERTY TAX ADMINISTRATION › Subchapter O - TEXAS JOBS, ENERGY, TECHNOLOGY AND INNOVATION PROGRAM › Section 9.5008 - Job and Wage Requirements; Penalty for Failing to Comply with Job or Wage Requirement

Current through Reg. 49, No. 28; July 12, 2024
(a) Except as
				  otherwise provided in Government Code, §
										403.604(a),
				  the number of required jobs may not be waived.
(b) The wage requirement applies to required
				  jobs and additional jobs, as the terms are defined in §
										9.5000 of this title and
				  Government Code, §
										403.602. The wage
				  requirement may not be waived.
(c)
				  The comptroller shall conduct a biennial review of the periods covered by two
				  consecutive reports submitted by an agreement holder to determine whether the
				  agreement holder has created the number of required jobs and has met the wage
				  requirement under Government Code, Chapter 403.
(d) To make the determination, the
				  comptroller may:
(1) review the Biennial
				  Compliance Report submitted by the agreement holder;
(2) request additional information from the
				  agreement holder to substantiate the number of required jobs and the wage
				  requirement and/or inspect the eligible property with a 3-day advance notice to
				  the agreement holder in order to perform the inspection at a mutually agreeable
				  time during regular business hours; or
(3) consider any other information that is
				  available to the comptroller.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 9 - PROPERTY TAX ADMINISTRATION › Subchapter O - TEXAS JOBS, ENERGY, TECHNOLOGY AND INNOVATION PROGRAM › Section 9.5009 - Biennial Compliance Report

Current through Reg. 49, No. 28; July 12, 2024
(a) Each agreement
				  holder must submit a biennial compliance report with the supportive documents
				  required by Government Code, §
										403.616 in the manner
				  and form prescribed by the comptroller. The comptroller may require the report
				  to be submitted electronically.
(b)
				  The report must be submitted by June 1 of every even numbered year from the
				  start to the conclusion of the incentive period.
(c) The report must include the minimum
				  number of required jobs described in Government Code, §
										403.604(b)
				  for every tax year throughout the duration of the incentive period.
(d) The report must include the signature of
				  agreement holder's authorized representative(s) by which the representative
				  confirms and attests to the truth and accuracy of the information submitted in
				  the form to the best knowledge and belief of the agreement holder and its
				  representative(s).
(e) Agreement
				  holders must segregate confidential information described by Government Code,
				  §
										403.621(b)
				  or information that is confidential as a matter of law from other information
				  within the biennial report. A cover sheet marked "Confidential" with the legal
				  justification for confidential treatment must accompany all information that is
				  considered confidential.
(f) For
				  trainees identified in the report, the agreement holder must also submit
				  documentation confirming its approval to take part in the Texans Work Program
				  as set forth in Labor Code, §
										308.003, along with proof
				  of the trainee's participation in the program including the beginning and
				  ending dates of the trainee's participation.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 9 - PROPERTY TAX ADMINISTRATION › Subchapter O - TEXAS JOBS, ENERGY, TECHNOLOGY AND INNOVATION PROGRAM › Section 9.5010 - Biennial Report to Legislature

Current through Reg. 49, No. 28; July 12, 2024
(a) Each agreement
				  holder must submit information for the report described in Government Code,
				  §
										403.617(b),
				  in the form and manner prescribed by the comptroller.
(b) Not later than December 1 of each even
				  year, the comptroller may electronically submit the report under Government
				  Code, §
										403.617(b),
				  to the lieutenant governor, the speaker of the house of representatives, and
				  each other member of the legislature.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 9 - PROPERTY TAX ADMINISTRATION › Subchapter O - TEXAS JOBS, ENERGY, TECHNOLOGY AND INNOVATION PROGRAM › Section 9.5011 - Conflicts

Current through Reg. 49, No. 28; July 12, 2024
To comply with Government Code, §
										403.619, both
					 applicant and applicable school district must disclose any potential conflicts
					 of interest related to a submitted application or an agreement, as mandated by
					 state and federal laws, before executing the same agreement.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 9 - PROPERTY TAX ADMINISTRATION › Subchapter O - TEXAS JOBS, ENERGY, TECHNOLOGY AND INNOVATION PROGRAM › Section 9.5012 - Electronic Submission; Notices

Current through Reg. 49, No. 28; July 12, 2024
Unless otherwise required by law, the comptroller may
					 require forms, notices and other documents to be submitted electronically
					 (including via web form).
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 10 - TRANSPARENCY › Subchapter A - ANNUAL REPORT OF FINANCIAL INFORMATION BY POLITICAL SUBDIVISION › Section 10.2 - Annual Local Debt Report Required from Political Subdivision

Current through Reg. 49, No. 28; July 12, 2024
(a) A political subdivision shall annually
				  compile and report certain financial information ("Annual Local Debt Report")
				  in the manner prescribed by this subchapter.
(b) The Annual Local Debt Report to be
				  compiled and reported by a political subdivision must include the following
				  financial information:
(1) Regarding total
				  authorized debt obligations:
(A) the amount
				  of all authorized debt obligations;
(B) the principal of all outstanding debt
				  obligations;
(C) the combined
				  principal and interest required to pay all outstanding debt obligations on time
				  and in full;
(D) the amount of all
				  authorized debt obligations secured by property taxes;
(E) the principal of all outstanding debt
				  obligations secured by property taxes;
(F) the combined principal and interest
				  required to pay all outstanding debt obligations secured by property taxes on
				  time and in full;
(G) the amount of
				  all authorized debt obligations secured by property taxes for municipalities,
				  counties or school districts expressed as a per capita amount;
(H) the principal of all outstanding debt
				  obligations secured by property taxes for municipalities, counties or school
				  districts expressed as a per capita amount;
(I) the combined principal and interest
				  required to pay all outstanding debt obligations on time and in full for all
				  obligations secured by property taxes expressed as a per capita amount;
				  and
(J) the current credit rating
				  on total debt obligations given by any nationally recognized credit rating
				  organization.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 10 - TRANSPARENCY › Subchapter A - ANNUAL REPORT OF FINANCIAL INFORMATION BY POLITICAL SUBDIVISION › Section 10.3 - Submission of Annual Local Debt Report to Comptroller

Current through Reg. 49, No. 28; July 12, 2024
(a) The comptroller shall provide a location
				  on the comptroller's Internet website where a political subdivision may submit
				  the financial information described in §
										10.2 of
				  this title (relating to Annual Local Debt Report Required from Political
				  Subdivision) and any other related information required or requested by the
				  comptroller for the Annual Local Debt Report.
(b) The comptroller shall prescribe the form
				  and manner in which financial information, financial documents, and related
				  information must be submitted under this subchapter. These instructions and
				  other information related to local government debt reporting will be provided
				  on the comptroller's Internet website at
https://comptroller.texas.gov/transparency/
.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 10 - TRANSPARENCY › Subchapter A - ANNUAL REPORT OF FINANCIAL INFORMATION BY POLITICAL SUBDIVISION › Section 10.4 - Reporting Options Available to Political Subdivisions Generally

Current through Reg. 49, No. 28; July 12, 2024
(a) In order to comply with §
										10.2 of
				  this title (relating to Annual Local Debt Report Required from Political
				  Subdivision), on an annual basis, and within 180 days of the end of the most
				  recently completed fiscal year, a political subdivision shall, in accordance
				  with the reporting requirements set forth under Local Government Code, §
										140.008,
				  either:
(1) submit an Annual Local Debt Report
				  to the comptroller as described in §
											10.3
				  of this title (relating to Submission of Annual Local Debt Report to
				  Comptroller), in the form and in the manner prescribed by the comptroller and,
				  if the political subdivision maintains an Internet website, continually
				  maintain a link from its website to the location on the comptroller's website
				  where the political subdivision's financial information may be viewed;
				  or
(2) post its contact information
				  and the information required in an Annual Local Debt Report on the political
				  subdivision's own Internet website and make the report available for inspection
				  by any person in accordance with other law.