34 Tex. Admin. Code § 9.4010

Current through Reg. 49, No. 45; November 8, 2024

Section 9.4010 - Appraisal of Public Access Airport Property

Adoption of the "Guidelines for the Valuation of Public Access Airport Property." These guidelines specify the methods to apply and the procedures to use in appraising property that qualifies for special appraisal as public access airport property. Appraisal districts are required to follow the procedures and methods set out in these guidelines. The Comptroller of Public Accounts adopts by reference the Guidelines for the Valuation of Public Access Airport Property dated June 2022. The guidelines are accessible on our website. Copies of the guidelines can be obtained from the Comptroller of Public Accounts, Property Tax Assistance Division, P.O. Box 13528, Austin, Texas 78711-3528. Copies also may be requested by calling our toll-free number 1-800-252-9121. In Austin, call (512) 305-9999.

The provisions of this §9.4010 adopted to be effective January 4, 1983, 7 TexReg 4463; transferred effective November 26, 1991, as published in the Texas Register September 18, 1992, 17 TexReg 6481; Amended by Texas Register, Volume 41, Number 34, August 19, 2016, TexReg 6216, eff. 8/28/2016; Amended by Texas Register, Volume 47, Number 52, December 30, 2022, TexReg 9035, eff. 1/2/2023