Texas Register, Volume 34, Number 4, Pages 393-490, January 23, 2009 Page: 406
393-490 p. ; 28 cm.View a full description of this periodical.
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an adverse economic effect on small businesses; if the pro-
posed rule is believed to have an adverse effect on small busi-
nesses, estimate the number of small businesses believed to be
impacted by the rule, describe and estimate the economic im-
pact of the rule on small businesses, offer alternative methods
of achieving the purpose of the rule; then explain how the Board
may legally and feasibly reduce that adverse effect on small busi-
nesses considering the purpose of the statute under which the
proposed rule is to be adopted;, finally describe how the health,
safety, environmental and economic welfare of the state will be
impacted by the various proposed methods. See Texas Govern-
ment Code, 2006.002(c).
The amendment is proposed under the Public Accountancy Act
("Act"), Texas Occupations Code, 901.151 which authorizes the
Board to adopt rules deemed necessary or advisable to effectu-
ate the Act.
No other article, statute or code is affected by this proposed
amendment.
518.3. Violation of a Cease and Desist Order.
(a) Whenever the board, through its Executive Director, de-
termines that a person subject to a cease and desist order issued by the
board has violated that order, the board, through its Executive Director,
after notice and an opportunity for a hearing, may assess an administra-
tive penalty, after consulting with the board's presiding officer, against
the person in violation in accordance with the guidelines contained in
518.4 of this title (relating to Administrative Penalty Guidelines for
Violations of Cease and Desist Orders) and Subchapter L of the Texas
Public Accountancy Act, as amended.
(b) The board staff acting through the Executive Director will
offer the person found in violation of a cease and desist order an agreed
consent order.
(1) The agreed consent order will act as the preliminary
report as required by 901.553 of the Act, including findings of fact to
support the administrative penalty as well as the amount of the penalty
to be imposed.
(2) Board staff will advise the person found in violation of
a cease and desist order that he has 20 days to either sign the agreed
consent order or to request a hearing in writing, as required by 901.554
of the Act.
(3) If the person found to be in violation of a cease and
desist order signs the agreed consent order, then the agreed consent
order will be presented to the board for its consideration. If the board
ratifies the agreed consent order, then it will issue a board order.
(c) If the board, through its Executive Director, determines that
a person subject to a cease and desist order issued by the board has
violated that order, the board, through its Executive Director and after
consulting with the board's presiding officer, may seek to enjoin the
person in violation in state district court.
This agency hereby certifies that the proposal has been reviewed
by legal counsel and found to be within the agency's legal author-
ity to adopt.
Filed with the Office of the Secretary of State on January 8, 2009.
TRD-200900078
J. Randel (Jerry) Hill
General Counsel
Texas State Board of Public Accountancy
Earliest possible date of adoption: February 22, 2009
For further information, please call: (512) 305-7842**+
TITLE 34. PUBLIC FINANCE
PART 1. COMPTROLLER OF PUBLIC
ACCOUNTSCHAPTER 9.
TIONPROPERTY TAX ADMINISTRA-
SUBCHAPTER G. SPECIAL APPRAISAL
34 TAC 9.2005
The Comptroller of Public Accounts proposes to amend
9.2005, concerning wildlife use requirement. Subsection (f)(2)
is amended to correct the year from 2002, which was intended
to be 2009.
John Heleman, Chief Revenue Estimator, has determined that
for the first five-year period the rule will be in effect, there will
be no significant revenue impact on the state or units of local
government.
Mr. Heleman also has determined that for each year of the first
five years the rule is in effect, the public benefit anticipated as
a result of enforcing the rule will be in providing more consis-
tent administration by county appraisal district personnel, of the
stands and requirements that must be met to convert qualified
agricultural land to a wildlife management use that qualifies the
land for wildlife management appraisal. The proposed amend-
ment would have no fiscal impact on small businesses. There is
no significant anticipated economic cost to individuals who are
required to comply with the proposed rule.
Comments on the proposal may be submitted to Buddy
Breivogel, Manager, Property Tax Division, P.O. Box 13528,
Austin, Texas 78711-3528 or by email at buddy.breivo-
gel@cpa.state.tx.us.
The amendment is proposed under Tax Code, 23.252, which
requires the Texas Parks and Wildlife Department to develop,
and the comptroller to adopt, rules governing the qualification of
agricultural land used for wildlife management.
The amendment implements Tax Code, Chapter 23, Subchapter
D, Special Appraisal.
9.2005. Wildlife Use Requirement.
(a) - (e) (No change.)
(f) The wildlife management use requirements made by this
section do not apply to a tract of land if:
(1) beginning with the tax year that began on January 1,
2002, the tract of land has continuously and without interruption qual-
ified for agricultural appraisal based on wildlife management use; and
(2) the size of the tract of land, when measured in acres, is
equal to or greater than, the size of the tract on January 1, 2009 [2002].
(g) (No change.)
This agency hereby certifies that the proposal has been reviewed
by legal counsel and found to be within the agency's legal author-
ity to adopt.
Filed with the Office of the Secretary of State on January 12,
2009.34 TexReg 406 January 23, 2009
*
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Texas. Secretary of State. Texas Register, Volume 34, Number 4, Pages 393-490, January 23, 2009, periodical, January 23, 2009; Austin, Texas. (https://texashistory.unt.edu/ark:/67531/metapth90836/m1/14/: accessed June 7, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting UNT Libraries Government Documents Department.