SECTION 215.17. Request for Zone Determination by a Chief Appraiser or Taxing Unit

(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:

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(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.

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(B) appropriate instructions to the applicant and each taxing unit in which the land is located specifying:

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(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, §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:

(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.

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(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.

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