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
Universal Citation: 4 TX Admin Code ยง 215.17
Current through Reg. 49, No. 38; September 20, 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:
(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.
(B)
appropriate instructions to the applicant and each taxing unit in which the
land is located specifying:
(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.
(b) Presentation of information or evidence by the applicant and the taxing units to the director in response to request by a chief appraiser.
(1) If a chief appraiser
requests a determination letter from the director prior to denial of an
application based on claimed zone under Tax Code, Section
RSA
23.9806(a), the applicant
and a representative of each taxing unit in which the land is located may
present information or evidence to the director before the director issues the
determination letter, pursuant to Tax Code, §
RSA
23.9806(e).
(2) Such information or evidence must be
submitted by the applicant or each taxing unit in which the land is located in
writing no later than 30 days after the date of receipt of the notice of the
zone determination request from the chief appraiser if prior to April 1 or 15
days after the date of receipt of the request if after April 1.
(3) The information or evidence that must be
provided by the applicant or the taxing unit to the director is prescribed in
subsection (a)(3)(B) of this section. Failure to provide the required
information or evidence may result in an adverse determination for that
party.
(4) If a taxing unit submits
any information or evidence to the director that was not provided to the
applicant by the chief appraiser, the taxing unit must deliver a copy of the
information or evidence to the applicant.
(5) The applicant may respond to the
additional information or evidence submitted by a taxing unit. Such response
must be submitted in writing to the director not later than 15 days after the
date of receipt from the taxing unit.
(c) Request for zone determination by a taxing unit.
(1) If a taxing unit challenges
a determination that a timber land qualifies for restricted-use timberland
appraisal on the ground that the land is not located in a zone, the taxing unit
must first seek a determination letter from the director, pursuant to Tax Code,
§
RSA
41.03(b), within 15 days
after the date the appraisal records are submitted to the appraisal review
board. The appraisal review board 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
41.03(b).
(2) To request a zone determination, the
taxing unit must complete and deliver a request form, as prescribed in
subsection (a)(2) of this section, to the Texas Texas A&M Forest Service ,
including the following:
(A) a copy of the
application for restricted-use timberland appraisal based on forest zone,
showing the applicant's name, address, and telephone number and the date of the
application;
(B) a statement
certifying:
(i) the date the appraisal record
was submitted to the appraisal review board;
(ii) that the taxing unit has delivered a
copy of the request to the applicant; and
(iii) the date on which such notice was
given;
(C) the type of
zone for which restricted-use appraisal is sought;
(D) the number of acres included in the zone
claimed;
(E) the location of the
claimed zone;
(F) a statement of
the grounds upon which the taxing unit seeks to challenge the
application;
(G) a map showing
tract location and a map of tract showing the zone location if location or
acreage is contested;
(H)
information to document the case if the minimum 50 square feet per acre of
basal area is contested;
(I) any
other information or evidence required by the Texas A&M Forest Service
according to the instructions for submitting information or evidence, as
prescribed in subsection (a)(3)(B) of this section, to support the taxing
unit's position; and
(J) any other
information or evidence the taxing unit believes should be considered by the
director in making a determination.
(3) The taxing unit shall deliver to the
applicant and the chief appraiser:
(A) a
notice to notify the applicant and the chief appraiser that a determination has
been requested.
(B)
appropriate instructions to the applicant and the chief appraiser, as
prescribed in subsection (a)(3)(B) of this section, specifying:
(i) that the applicant and the chief
appraiser has the right to present information and evidence to the
director;
(ii) the deadline by
which the applicant and the chief appraiser must submit such information and
evidence, as defined in paragraph (4) of this subsection;
(iii) the information or evidence required by
the director 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 from the taxing unit.
(4) The applicant and the chief appraiser may
respond to the request by submitting information or evidence to the director.
Such information or evidence must be submitted in writing within 15 days of
receipt from the taxing unit.
(5)
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 notice required by paragraph (4) of this subsection, the
director may not consider the request.
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