Current through Reg. 49, No. 45; November 8, 2024
Section 9.402 - Special Use Application Forms(a) In applying for special use valuation under Tax Code, Chapter 23, the applicant shall use a form provided by the appraisal office. The appraisal office shall use the model form adopted by the Comptroller of Public Accounts which is appropriate to the special use type, or use a form containing information which is in substantial compliance with the model form adopted by the comptroller. All forms referenced in this section must include all language required by statute.(b) The comptroller's model forms applicable to this section may be revised at the discretion of the comptroller. Current forms can be obtained from the Comptroller of Public Accounts' Property Tax Assistance Division. The model special use application forms are: (1) Application for 1-d Agricultural Appraisal (Form 50-165);(2) Application for 1-d-1 (Open-Space) Agricultural Use Appraisal (Form 50-129);(3) Application for 1-d-1 (Open-Space) Timber Land Appraisal (Form 50-167);(4) Application for Open Space Land Appraisal for Ecological Laboratories (Form 50-166);(5) Application for Appraisal of Recreational, Park, and Scenic Land (Form 50-168);(6) Application for Appraisal of Public Access Airport Property (Form 50-169); and(7) Application for Restricted-Use Timber Land Appraisal (Form 50-281).34 Tex. Admin. Code § 9.402
The provisions of this §9.402 adopted to be effective July 17, 1992, 17 TexReg 4807; amended to be effective March 18, 1996, 21 TexReg 1888; amended to be effective February 3, 1998, 23 TexReg 796; amended to be effective March 8, 2000, 25 TexReg 1878; amended to be effective July 14, 2002, 27 TexReg 6045; amended to be effective March 10, 2008, 33 TexReg 2032; amended to be effective April 2, 2012, 37 TexReg 2222