Texas Administrative Code

(a) Obligation to drill an offset well. An offset well must be drilled on state property under the terms of this section whenever an encroaching well is completed unless one of the following conditions applies: lessee has properly pooled the state property with the property conta…

(a) During the primary term. If lessee completes a shut-in well during the primary term, lessee may hold the lease by resuming delay rental payments. See § 9.34 (b)(1)(2) of this title, (relating to Drilling and Reworking Operations). (b) After the primary term has expired. (1) W…

(a) General provisions applicable to producing oil and/or gas on state leases. (1) The GLO will treat a well as non-producing if no RRC production reports are filed for that well or if reports showing zero production are filed with the RRC for that well. (2) All wells producing n…

(a) Requirement of Diligence. Any drilling operation or reworking operation will be conducted with reasonable diligence, in good faith and in a prudent, workmanlike manner. (b) Drilling to well completion during the primary term. (1) If a dry hole or shut-in well is completed wit…

(a) Effect of payment/non-payment of delay rentals. When delay rentals are properly paid on or before a lease anniversary date, lessee shall retain the rights granted under the lease and may postpone the commencement of drilling operations or production of oil or gas for a period…

(a) Purpose and Scope. This section sets out some of the general responsibilities which lessees on properties leased under this chapter owe the state. Operations on state lands are subject to all applicable state and federal laws and regulations. The provisions of this chapter do…

(a) Applicability of this Subchapter. (1) Section 9.32 of this title, (relating to General Responsibilities of State Lessees) applies to all state leases covering lands described in § 9.21 (1)-(5) of this title, (relating to Leasing Guide). (2) Those rule provisions in this subch…

State property will be leased for the exploration and development of oil and gas under these procedures. (1) Sealed bid leasing by the SLB. (A) Lands affected. See § 9.21 of this title, (relating to Leasing Guide) to determine which lands are leased by sealed bid. Generally, this…

For exploration and development of minerals other than oil and gas, see Chapter 10 of this title, (relating to Exploration and Development of State Minerals Other than Oil and Gas).Oil and gas underlying state lands are leased in the following ways, depending on the type of land.…

(a) Scope of this chapter. Unless expressly limited or expanded elsewhere in this chapter, this chapter shall apply to all lands specified in § 9.21 (1) - (5) of this title, (relating to Leasing Guide). Those lands specified in §9.21(6) are governed by the statutes and rules refe…

(a) General rule of application. The rules in this section shall apply to lands described in § 9.21 (1)(2)(3)(a) and (4) of this title (relating to Leasing Guide). (b) Definitions. The following words and terms, when used in this section, shall have the following meanings, unless…

The following words and terms, when used in this chapter, shall have the following meanings, unless the context clearly indicates otherwise. (1) Assignment--A transfer of an interest in an oil and gas lease. (2) Commissioner--Commissioner of the General Land Office. (3) Counterpa…

(a) All offices collecting ad valorem taxes shall prepare and issue current and delinquent tax receipts, as well as temporary tax receipts, as applicable, and, as requested, for the payment of current and delinquent taxes. (b) Current tax receipts shall include the following item…

(a) The information required to be posted by the county assessor-collector on the county's internet website pursuant to Tax Code, § 26.16 shall be posted on the website by means of a prominently featured hyperlink on the home page of the website entitled "Tax Rate Information" th…

(a) Definitions. The following words and terms, when used in this subchapter, shall have the following meanings, unless the context clearly indicates otherwise. (1) Appraisal--A statement that estimates the market value or other legally required value of property. (2) Appraisal r…

(a) Definitions. The following words and terms, when used in this section, shall have the following meanings, unless the context clearly indicates otherwise. (1) Agent--A duly authorized individual designated to act as agent on behalf of a school district for the purpose of filin…

The following phrases, words and terms, when used in this subchapter shall have the following meanings, unless the context clearly indicates otherwise. Words defined in Tax Code, Chapter 313 and not defined in this subchapter shall have the meanings provided by Tax Code, Chapter …

(a) The following parties may request a performance audit of an appraisal district under this section as provided by the Tax Code, § 5.12 : (1) the governing bodies of a majority of the taxing units participating in an appraisal district; (2) the governing bodies of a majority of…

(a) All appraisal district offices appraising property for purposes of ad valorem taxation shall develop and maintain a system of appraisal cards for all parcels of real estate which each office is required to appraise. (b) On each parcel of residential or commercial real estate,…

(a) All appraisal offices and all tax offices appraising property for purposes of ad valorem taxation shall develop and maintain a system of tax maps covering the entire area of the taxing units for whom each office appraises property. (b) Each tax map system shall be drawn to sc…

(a) All tax offices appraising property for purposes of ad valorem taxation shall develop and maintain a uniform tax records system. (b) The uniform tax records system shall be composed of the following items of information: (1) appraisal cards; (2) maps; (3) rendition forms; (4)…

(a) All appraisal district offices appraising property for purposes of ad valorem taxation shall develop and maintain appraisal records of all property which each office is required to appraise. (b) The appraisal records of all property shall be two lists--one list for real prope…

(a) All offices assessing or collecting or both for purposes of ad valorem taxation shall develop and maintain a tax roll of any taxing jurisdiction for whom that office performs these functions. (b) The tax roll of any taxing jurisdiction shall contain the following items of inf…

(a) The chief appraiser and assessor collector for each taxing unit participating in the appraisal district shall include the following information in a notice of estimated taxes required under Tax Code, § 26.04(e-2) : (1) A statement directing the property owner to an Internet w…

(a) All offices collecting for purposes of ad valorem taxation shall develop and maintain a delinquent tax roll of any taxing unit for whom that office performs this function. (b) The delinquent tax roll of any taxing jurisdiction shall contain the following items of information …

(a) Each collecting office shall prepare and make available to the public forms for requesting the tax office to postpone issuing a tax bill until the amount of unpaid tax reaches $15. The form shall require the taxpayer to provide the following: (1) the property owner's name, cu…

(a) The chief appraiser shall certify a copy of the annual appraisal roll for the appraisal district to the Comptroller of Public Accounts. The appraisal roll shall be submitted to the comptroller by the deadlines and in the form and manner provided in the Electronic Appraisal Ro…

(a) Any notice under Tax Code, § 31.032(b) shall be in writing. (b) The limit on gross receipts under Tax Code, § 31.032(a)(1)(A)(ii) as provided by Tax Code, § 31.032(h) will be published on the comptroller's website. Notes 34 Tex. Admin. Code § 9.3060 The provisions of this §9.…

(a) In this section, "disaster", "disaster area", "emergency", and "emergency area" have the meanings assigned by Tax Code, § 31.032(g) . (b) This section only applies to: (1) Real property that is owned or leased by a business entity that is located in a disaster or emergency ar…

(a) The comptroller will make available to appraisal districts a model form of the notice required by Tax Code, § 41.70 . A chief appraiser may use the comptroller's model form in complying with Tax Code, § 41.70 . The comptroller's model form will include, at a minimum: (1) gene…

(a) With the application for exemption for residence homesteads, the appraisal office shall: (1) provide a list of taxing units served by the appraisal district, together with all residential homestead exemptions each offers; or (2) provide the appraisal district's name and appra…

(a) If a qualified residential structure for which the owner receives an exemption under Tax Code, § 11.13 , is rendered uninhabitable or unusable in a manner qualifying under Tax Code, § 11.135 , the owner is entitled to a continuation of the exemption. The exemption's duration …

(a) Request for Comptroller Determination Submitted to Comptroller. An organization seeking an exemption pursuant to Tax Code, § 11.184 shall use the model determination request form prescribed by the comptroller and follow all instructions and guidelines published by the comptro…

(a) Definitions. The following words and terms, when used in this section, shall have the following meanings, unless the context clearly indicates otherwise. (1) Lease--An agreement, other than a rental as defined by Tax Code, § 152.001(5) , whereby an owner of a motor vehicle gi…

(a) Scope of rules. The rules in this subchapter shall govern: (1) the procedures concerning regular binding arbitration to appeal values determined by local appraisal review boards under Tax Code, § 41A.01 ; (2) the procedures concerning limited binding arbitration for certain a…

The following phrases, words, and terms, when used in this subchapter shall have the following meanings, unless the context clearly indicates otherwise. (1) Agent--An individual, authorized under Tax Code, § 41A.08(b) or § 41A.015(h) , and § 9.4205 of this title, as applicable, t…

(a) Prohibited communications. Parties to an arbitration and arbitrators assigned to an arbitration shall not seek the comptroller's advice or direction on a matter relating to a pending arbitration under Tax Code, Chapter 41A. (b) Pending arbitration. An arbitration is pending f…

(a) Deposit amount. A deposit shall be submitted with each request for LBA in the following amount, as applicable: (1) $450 if the property qualifies as the property owner's residence homestead under Tax Code, § 11.13 , and the appraised or market value, as applicable, is $500,00…

(a) Qualifications. The comptroller shall appoint to a pending request for LBA an individual who meets the requirements of Tax Code, § 41A.015(p) and is included in the registry of arbitrators under § 9.4260 of this title. (b) Use of computer system for appointment. The comptroll…

(a) Reasons for dismissal. The arbitrator shall dismiss a pending request for LBA with prejudice, for lack of jurisdiction, if: (1) except as allowed by Tax Code, § 41A.10 , taxes on the property subject to the appeal are delinquent because, for any prior year, all property taxes…

(a) Questions of jurisdiction. In all arbitrations, the arbitrator shall first determine any questions of jurisdiction. (b) Arbitrator's determination. If jurisdiction exists, the arbitrator shall render a determination on whether there was a violation of the procedural requireme…

Upon receipt of the LBA award, the chief appraiser or ARB, as applicable, shall: (1) Take any action required to comply with the requirements of the LBA award; (2) Rescind the ARB order and schedule and conduct a new ARB hearing, as applicable; and (3) Notify the comptroller if t…

(a) Application submission. Individuals who wish to be included in the registry of arbitrators shall submit their applications through the online arbitration system or, if the online arbitration system is not available, by mailing or emailing the application form to the address s…

For an arbitrator to continue to qualify for inclusion in the registry, the arbitrator must: (1) complete and submit the renewal form through the online arbitration system or, if the online arbitration system is not available, by mailing or emailing the renewal form to the addres…

(a) Eligibility for appointment. To be eligible for appointment as an arbitrator to a particular arbitration proceeding, an arbitrator must satisfy the requirements of this section. (b) Engaging in activities in county's appraisal district. An arbitrator is ineligible for and sha…

(a) Registry profile updates. Each arbitrator included in the registry of arbitrators is required to update the arbitrator's registry profile on the online arbitration system to notify the comptroller of any changes in contact information, including address, phone number, and ema…

(a) Disciplinary action generally. The comptroller is authorized to remove an arbitrator from the registry or, in the comptroller's discretion, to render lesser disciplinary actions including warnings, restriction of arbitrator eligibility for certain counties, or removal from in…