Sec. 313.031. RULES AND FORMS; FEES. (a) The comptroller shall:
(1) adopt rules and forms necessary for the implementation and administration of this chapter, including rules for determining whether a property owner's property qualifies as a qualified investment under Section 313.021(1); and
(2) provide without charge one copy of the rules and forms to any school district and to any person who states that the person intends to apply for a limitation on appraised value under this subchapter.
(b) The governing body of a school district by official action shall establish reasonable nonrefundable application fees to be paid by property owners who apply to the district for a limitation on the appraised value of the person's property under this subchapter. The amount of an application fee must be reasonable and may not exceed the estimated cost to the district of processing and acting on an application, including any cost to the school district associated with the economic impact evaluation required by Section 313.025.
Added by Acts 2001, 77th Leg., ch. 1505, Sec. 1, eff. Jan. 1, 2002.
Amended by:
Acts 2013, 83rd Leg., R.S., Ch. 1304 (H.B. 3390), Sec. 12, eff. January 1, 2014.
Structure Texas Statutes
Subtitle B - Special Property Tax Provisions
Chapter 313 - Texas Economic Development Act
Subchapter B. Limitation on Appraised Value of Certain Property Used to Create Jobs
Section 313.022. Applicability; Categorization of School Districts
Section 313.023. Minimum Amounts of Qualified Investment
Section 313.024. Eligible Property
Section 313.025. Application; Action on Application
Section 313.026. Economic Impact Evaluation
Section 313.0265. Disclosure of Appraised Value Limitation Information
Section 313.027. Limitation on Appraised Value; Agreement
Section 313.0275. Recapture of Ad Valorem Tax Revenue Lost
Section 313.0276. Penalty for Failure to Comply With Job-Creation Requirements
Section 313.028. Certain Business Information Confidential
Section 313.030. Property Not Eligible for Tax Abatement
Section 313.031. Rules and Forms; Fees
Section 313.032. Report on Compliance With Agreements
Section 313.033. Report on Compliance With Job-Creation Requirements