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Rule 9.1057, Reports by Comptroller
| TITLE 34 | PUBLIC FINANCE |
|---|---|
| PART 1 | COMPTROLLER OF PUBLIC ACCOUNTS |
| CHAPTER 9 | PROPERTY TAX ADMINISTRATION |
| SUBCHAPTER F | LIMITATION ON APPRAISED VALUE AND TAX CREDITS ON CERTAIN QUALIFIED PROPERTY |
| RULE §9.1057 | Reports by Comptroller |
(a) In order to fulfill the comptroller's statutory obligation under Tax Code, Chapter 313, the comptroller may request information from:
(1) approved applicants;
(2) school districts;
(3) appraisal districts; or
(4) any other relevant source.
(b) The entities receiving a request from the comptroller under this section shall provide the information requested in the form and in the manner designated by the comptroller.
(c) If the comptroller receives written notice from the governing body of the school district or the Texas Education Agency that an approved applicant was not entitled to a tax credit or was entitled to a lesser amount than an approved applicant received, the comptroller shall investigate that determination and provide a written response to the school district that concludes either that the approved applicant may have or may not have received unauthorized tax credits. If the governing body of the school district and the comptroller agree that an approved applicant may not have been entitled to a tax credit or may have been entitled only to a lesser amount than the approved applicant actually received, they shall promptly notify the approved applicant, the appraisal district, the appropriate tax assessor collector, and the Texas Education Agency.
Source Note: The provisions of this §9.1057 adopted to be effective June 22, 2010, 35 TexReg 5370