(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, §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, §23.9806(c) and §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:
(3) The chief appraiser shall deliver to the applicant and each taxing unit in which the land is located:
(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, §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, §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, §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, §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 A&M Forest Service, including the following:
(3) The taxing unit shall deliver to the applicant and the chief appraiser:
(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.
Source Note: The provisions of this §215.17 adopted to be effective January 30, 2000, 25 TexReg 378; amended to be effective February 15, 2015, 40 TexReg 595