4 TAC § 215.35. Application for Designation of Timberland as AMZ-Special or Unique Area

(a) Pursuant to Tax Code, §23.9801(B), to qualify as AMZ-special or unique area, timberland must be designated by the Texas A&M Forest Service based on the area's natural beauty, topography, or historical significance.

(b) To apply for such a designation, the applicant must complete and deliver the application form to the Texas A&M Forest Service. The application must contain adequate information to determine eligibility. Such information includes:

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(1) the applicant's information, including name, address, and phone number;

(2) size of proposed designated area;

(3) location of proposed designated site;

(4) historical/archeological site recording with the Texas Archeological Research Laboratory, the University of Texas at Austin;

(5) a description of the significance of features that warrant a designation;

(6) a management plan that meet harvesting restriction requirement as defined in Section 215.5(b)(4) of this title (relating to the Criteria for Determining AMZ upon Request from a Chief Appraiser or Taxing Unit); and

(7) any other information or evidence necessary to support the application.

(c) The Texas A&M Forest Service shall use the criteria, as set forth in §215.5(b) of this title to determine whether an application qualifies as designated AMZ-special or unique area.

(d) If a timberland qualifies for designation, the director shall issue a letter to the applicant designating the land as special or unique. The letter shall specify the location of the zone, the number of acres located in the zone, and the special or unique natural, topographical, or historical features of the land.

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(e) The designation letter shall be issued within 60 days after the date the application is received by the director or by April 15, whichever is later.

(f) The director may revoke a designation issued under this section at any time if the timberland no longer qualifies for such designation. Before revoking a designation, the director must deliver notice of intent to revoke to the landowner, stating in detail the reasons for the proposed revocation, and provide the landowner with at least 15 days to respond with evidence showing continued qualification for the designation.