Texas Administrative Code › Title 4 - AGRICULTURE › Part 12 - TEXAS A&M FOREST SERVICE › Chapter 215 - FOREST ZONE DETERMINATION PROCEDURE › Section 215.17 - Request for Zone Determination by a Chief Appraiser or Taxing Unit

Current through Reg. 49, No. 28; July 12, 2024
(a) Request for zone determination by a chief
				appraiser.
(1) Prior to denial of an
				application based on zone location, a chief appraiser must request a
				determination letter from the director as to the type, size, and location of
				the zone, if any, in which the applicant's land is located, pursuant to Tax
				Code, §
										RSA
				23.9806(a). Such request
				must be made no later than 30 days after the date of receipt of the application
				for restricted-use timberland appraisal from the landowner if prior to April 1
				or 15 days after the date of receipt of the application if after April 1. The
				chief appraiser shall accept the director's determination letter as conclusive
				proof of the type, size, and location of the zone, if any, pursuant to Tax
				Code, §
										RSA
				23.9806(c) and §
										RSA
				23.9806(d).
(2) To request a zone determination, the
				chief appraiser must complete and deliver the request form to the Texas A&M
				Forest Service , including the following information:
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(A) a copy of
				application for restricted-use timberland appraisal based on zone claimed,
				showing the applicant's name, address, and telephone number and the date of the
				application;
(B) a statement
				certifying:
(i) the date the chief appraiser
				received the application;
(ii) that
				the chief appraiser has delivered a copy of the request to the applicant;
				and
(iii) the date on which such
				notice was given;
(C) a
				list of the taxing units in which the subject land is located;
(D) the type of zone for which restricted-use
				timberland appraisal is sought;
(E)
				the number of acres included in the zone;
(F) the location of the claimed
				zone;
(G) a statement of the
				grounds upon which the chief appraiser seeks to deny the application;
(H) a map showing tract location and a map of
				tract showing the zone location if location or acreage is contested;
(I) information to document the case if the
				minimum 50 square feet per acre of residual basal area is contested;
(J) any other information or evidence
				required according to the instructions for submitting information or evidence,
				as prescribed in paragraph (3)(B) of this subsection, to support the chief
				appraiser's position; and
(K) any
				other information or evidence the chief appraiser believes should be considered
				by the director in making a determination.
(3) The chief appraiser shall deliver to the
				applicant and each taxing unit in which the land is located:
(A) a notice to notify the applicant and each
				taxing unit in which the land is located that a determination has been
				requested.
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(B)
				appropriate instructions to the applicant and each taxing unit in which the
				land is located specifying:
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(i) that the
				applicant or each taxing unit in which the land is located has the right to
				present information and evidence to the director;
(ii) the deadline by which the applicant and
				each taxing unit must submit such information and evidence, as defined in
				subsection (b)(2) and (b)(5) of this section;
(iii) the information or evidence required by
				the director for each type of zone to support each party's position;
				and
(iv) the mailing address and
				telephone number of the director or the director's representatives.
(C) a copy of the request and all
				information submitted to the director by the chief appraiser.
(4) If a request is not filed
				within the period required by paragraph (1) of this subsection, omits
				information required by paragraph (2) of this subsection, or fails to provide
				the notices required by paragraph (3) of this subsection, the director may not
				consider the request.