Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 9 - PROPERTY TAX ADMINISTRATION › Subchapter F - LIMITATION ON APPRAISED VALUE ON CERTAIN QUALIFIED PROPERTIES › Section 9.1051 - 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. Words defined in Tax Code, Chapter 313 and not defined in
					 this subchapter shall have the meanings provided by Tax Code, Chapter
					 313.
(1) Agreement--The written
				  agreement between the governing body of a school district and the approved
				  applicant on the form adopted by reference in §
										9.1052 of this
				  title (relating to Forms) to implement a limitation on the appraised value for
				  school district maintenance and operations ad valorem property tax purposes on
				  an entity's qualified property, required by Tax Code, §
										313.027(d).
(2) Applicant--An entity that has applied for
				  a limitation on appraised value for school district maintenance and operations
				  ad valorem property tax purposes on the entity's property as provided by Tax
				  Code, Chapter 313.
(3)
				  Application--An application for limitation of appraised value limitation for
				  school district maintenance and operations ad valorem property tax purposes on
				  an entity's qualified property on the form adopted by reference in §
										9.1052 of this
				  title, the schedules attached thereto, and the documentation submitted by an
				  entity for the purpose of obtaining an agreement for a limitation on appraised
				  value from a school district.
(4)
				  Application amendment--Information submitted by an applicant intended to be
				  considered as part of or in support of the application that amends by replacing
				  information that was previously submitted by applicant.
(5) Application supplement--Information
				  submitted by an applicant intended to be considered as part of or in support of
				  the application that has not been previously submitted.
(6) Approved applicant--An applicant whose
				  application has been approved by a school district for a limitation on
				  appraised value agreement according to the provisions of Tax Code, Chapter 313,
				  including any assignees of that applicant.
(7) Application review start date--The later
				  date of either the date on which the school district issues its written notice
				  that an applicant has submitted a completed application or the date on which
				  the comptroller issues its written notice that an applicant has submitted a
				  completed application.
(8)
				  Appraisal district--The county appraisal district that would appraise the
				  property which is the subject of an application.
(9) Appraised value--The value of property as
				  defined by Tax Code, §
										1.04(8).
(10) Completed application--An application in
				  the form and number and containing all the information required pursuant to
				  §
										9.1053
				  of this title (relating to Entity Requesting Agreement to Limit Appraised
				  Value) that has been determined by the school district and the comptroller to
				  include all minimum requirements for consideration.
(11) Comptroller--The Texas Comptroller of
				  Public Accounts or the designated representative of the Texas Comptroller of
				  Public Accounts acting on behalf of the comptroller.
(12) Entity--Any entity upon which a tax is
				  imposed by Tax Code, §
										171.001 including a combined
				  group as defined by Tax Code, §171.0001(7) or members of a combined group,
				  provided however, an entity as defined herein does not include a sole
				  proprietorship, partnership or limited liability partnership.
(13) Data Analysis and Transparency Division
				  or DAT--The Data Analysis and Transparency Division of the comptroller's
				  office, or the division of the comptroller's office responsible for the
				  administration of Tax Code, Chapter 313, acting through the designated division
				  director or a representative thereof.
(14) Non-qualifying job--A permanent position
				  of employment to perform work:
(A) that
				  includes at a minimum the following requirements:
(i) that is based on the qualified
				  property;
(ii) that is in direct
				  support of activity identified in Tax Code, §
												313.024(b);
(iii) for at least 1,600 hours a
				  year;
(iv) over which the applicant
				  has significant degree of control of:
(I) the
				  creation of the job;
(II) the job
				  description;
(III) the job
				  characteristics or performance of the job through either a business,
				  contractual or vendor relationship; and