reglab/housing_qa huggingface dataset:
TX Tax Code § 5.16 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle B - Property Tax Administration|Chapter 5 - State Administration|Section 5.16. Administrative Provisions

Sec. 5.16.  ADMINISTRATIVE PROVISIONS.  (a)  The comptroller may inspect the records or other materials of an appraisal office or taxing unit, including the relevant records and materials in the possession or control of a consultant, advisor, or expert hired by the appraisal office or taxing unit, for the purpose of:(1)  establishing, reviewing, or evaluating the value of or an appraisal of any property;  or(2)  conducting a study, review, or audit required by Section 5.10 or 5.102 or by Section 403.302, Government Code.(b)  On request of the comptroller, the chief appraiser or administrative head of the taxing unit shall produce the materials in the form and manner prescribed by the comptroller.|Added by Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 7, eff. Sept. 1, 1991.  Amended by Acts 1997, 75th Leg., ch. 1040, Sec. 66, eff. Sept. 1, 1997.|
TX Tax Code § 21.01 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle D - Appraisal and Assessment|Chapter 21 - Taxable Situs|Section 21.01. Real Property

Sec. 21.01.  REAL PROPERTY.  Real property is taxable by a taxing unit if located in the unit on January 1, except as provided by Chapter 49, Education Code.|Acts 1979, 66th Leg., p. 2247, ch. 841, Sec. 1, eff. Jan. 1, 1979.  Amended by Acts 1993, 73rd Leg., ch. 347, Sec. 4.10, eff. May 31, 1993;  Acts 1997, 75th Leg., ch. 165, Sec. 6.74, eff. Sept. 1, 1997.Amended by: Acts 2019, 86th Leg., R.S., Ch. 943 (H.B. 3), Sec. 3.089, eff. September 1, 2019.|
TX Tax Code § 21.021 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle D - Appraisal and Assessment|Chapter 21 - Taxable Situs|Section 21.021. Vessels and Other Watercraft

Sec. 21.021.  VESSELS AND OTHER WATERCRAFT.  (a)  Except as otherwise provided by Section 21.031(b-2), a vessel or other watercraft used as an instrumentality of commerce,as defined by Section 21.031, is taxable pursuant to Section 21.02.(b)  A special-purpose vessel or other watercraft not used as an instrumentality of commerce, as defined by Section 21.031, is deemed to be located on January 1 for more than a temporary period for purposes of Section 21.02 in the taxing unit in which it was physically located during the year preceding the tax year.  If the vessel or watercraft was physically located in more than one taxing unit during the year preceding the tax year, it is deemed to be located for more than a temporary period for purposes of Section 21.02 in the taxing unit in which it was physically located for the longest period during the year preceding the tax year or for 30 days, whichever is longer.  If a vessel or other watercraft is not deemed to be located in any taxing unit on January 1 for more than a temporary period pursuant to this subsection, the property is taxable as provided by Sections 21.02(a)(2) through (4).(c)  This section applies solely to a determination of taxable situs and does not apply to a determination of jurisdiction to tax under Section 11.01 of this code.|Added by Acts 1983, 68th Leg., p. 1908, ch. 353, Sec. 3, eff. Jan. 1, 1984.Amended by: Acts 2021, 87th Leg., R.S., Ch. 644 (H.B. 988), Sec. 8, eff. January 1, 2022.|
TX Tax Code § 21.03 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle D - Appraisal and Assessment|Chapter 21 - Taxable Situs|Section 21.03. Interstate Allocation

Sec. 21.03.  INTERSTATE ALLOCATION.  (a)  If personal property that is taxable by a taxing unit is used continually outside this state, whether regularly or irregularly, the appraisal office shall allocate to this state the portion of the total market value of the property that fairly reflects its use in this state.(b)  The comptroller shall adopt rules:(1)  identifying the kinds of property subject to this section;  and(2)  establishing formulas for calculating the proportion of total market value to be allocated to this state.|Acts 1979, 66th Leg., p. 2247, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 14, eff. Sept. 1, 1991.|
TX Tax Code § 21.04 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle D - Appraisal and Assessment|Chapter 21 - Taxable Situs|Section 21.04. Railroad Rolling Stock

Sec. 21.04.  RAILROAD ROLLING STOCK.  (a)  A portion of the total market value of railroad rolling stock that is appraised as provided by Subchapter B of Chapter 24 of this code is taxable by each county in which the railroad operates.(b)  The portion of the total market value that is taxable by a county is determined by the provisions of Subchapter B of Chapter 24 of this code.|Acts 1979, 66th Leg., p. 2247, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1983, 68th Leg., p. 4823, ch. 851, Sec. 9, eff. Aug. 29, 1983.|
TX Tax Code § 21.05 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle D - Appraisal and Assessment|Chapter 21 - Taxable Situs|Section 21.05. Commercial Aircraft

Sec. 21.05.  COMMERCIAL AIRCRAFT.  (a)  If a commercial aircraft that is taxable by a taxing unit is used both in this state and outside this state, the appraisal office shall allocate to this state the portion of the fair market value of the aircraft that fairly reflects its use in this state.  The appraisal office shall not allocate to this state the portion of the total market value of the aircraft that fairly reflects its use beyond the boundaries of this state.(b)  The allocable portion of the total fair market value of a commercial aircraft that is taxable in this state is presumed to be the fair market value of the aircraft multiplied by a fraction, the numerator of which is the product of 1.5 and the number of revenue departures by the aircraft from Texas during the year preceding the tax year, and the denominator of which is the greater of (1) 8,760, or (2) the numerator.(c)  During the time in which any commercial aircraft is removed from air transportation service for repair, storage, or inspection, such aircraft is presumed to be in interstate, international, or foreign commerce and not located in this state for longer than a temporary period for purposes of Section 11.01 of this code.(d)  A certificated air carrier shall designate the tax situs of commercial aircraft that land in Texas as either the carrier's principal office in Texas or that Texas airport from which the carrier has the highest number of Texas departures.(e)  For purposes of this subchapter, a commercial aircraft shall mean an instrumentality of air commerce that is:(1)  primarily engaged in the transportation of cargo, passengers, or equipment for others for consideration;(2)  economically employed when it is moving from point to point as a means of transportation;  and(3)  operated by a certificated air carrier.  A certificated air carrier is one engaged in interstate or intrastate commerce under authority of the U.S. Department of Transportation.|Added by Acts 1989, 71st Leg., ch. 534, Sec. 6, eff. Aug. 28, 1989.|
TX Tax Code § 21.055 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle D - Appraisal and Assessment|Chapter 21 - Taxable Situs|Section 21.055. Business Aircraft

Sec. 21.055.  BUSINESS AIRCRAFT.  (a)  If an aircraft is used for a business purpose of the owner, is taxable by a taxing unit, and is used continually outside this state, whether regularly or irregularly, the appraisal office shall allocate to this state the portion of the fair market value of the aircraft that fairly reflects its use in this state.  The appraisal office shall not allocate to this state the portion of the total market value of the aircraft that fairly reflects its use beyond the boundaries of this state.(b)  The allocable portion of the total fair market value of an aircraft described by Subsection (a) is presumed to be the fair market value of the aircraft multiplied by a fraction, the numerator of which is the number of departures by the aircraft from a location in this state during the year preceding the tax year and the denominator of which is the total number of departures by the aircraft from all locations during the year preceding the tax year.(c)  This section does not apply to a commercial aircraft as defined by Section 21.05.|Added by Acts 1999, 76th Leg., ch. 970, Sec. 1, eff. June 18, 1999;  Acts 1999, 76th Leg., ch. 1481, Sec. 7, eff. Sept. 1, 1999.|
TX Tax Code § 21.06 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle D - Appraisal and Assessment|Chapter 21 - Taxable Situs|Section 21.06. Intangible Property Generally

Sec. 21.06.  INTANGIBLE PROPERTY GENERALLY.  (a)  Except as provided by Sections 21.07 through 21.09 of this code, intangible property is taxable by a taxing unit if the owner of the property resides in the unit on January 1, unless the property normally is used in this state for business purposes outside the unit.  In that event, the intangible property is taxable by each taxing unit in which the property normally is used for business purposes.(b)  Depositing intangible property with an agency of the state pursuant to a law requiring or authorizing the deposit is not using it for a business purpose at the depository.|Acts 1979, 66th Leg., p. 2248, ch. 841, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 21.07 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle D - Appraisal and Assessment|Chapter 21 - Taxable Situs|Section 21.07. Intangibles of Certain Transportation Businesses

Sec. 21.07.  INTANGIBLES OF CERTAIN TRANSPORTATION BUSINESSES.  (a)  A portion of the total intangible value of a transportation business whose intangibles are appraised as provided by Subchapter A of Chapter 24 of this code is taxable by each county in which the business operates.(b)  The portion of the total value that is taxable as provided by Subsection (a) of this section is determined by the provisions of Subchapter A of Chapter 24 of this code.|Acts 1979, 66th Leg., p. 2248, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1983, 68th Leg., p. 4823, ch. 851, Sec. 10, eff. Aug. 29, 1983.|
TX Tax Code § 21.08 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle D - Appraisal and Assessment|Chapter 21 - Taxable Situs|Section 21.08. Intangibles of Certain Financial Institutions

Sec. 21.08.  INTANGIBLES OF CERTAIN FINANCIAL INSTITUTIONS.  (a)  The taxable situs of intangible property owned by an insurance company incorporated under the laws of this state is determined as provided by Article 4.01, Insurance Code.(b)  The taxable situs of intangible property owned by a savings and loan association is determined as provided by Section 89.003, Finance Code.|Acts 1979, 66th Leg., p. 2248, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1999, 76th Leg., ch. 62, Sec. 7.89, eff. Sept. 1, 1999.|
TX Tax Code § 21.09 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle D - Appraisal and Assessment|Chapter 21 - Taxable Situs|Section 21.09. Allocation Application

Sec. 21.09.  ALLOCATION APPLICATION.  (a) To receive an allocation authorized by Section 21.03, 21.031, 21.05, or 21.055, a person claiming the allocation must apply for the allocation.  To apply for an allocation, a person must file an allocation application form with the chief appraiser in the appraisal district in which the property subject to the claimed allocation has taxable situs.(b)  A person claiming an allocation must apply for the allocation each year the person claims the allocation.  A person claiming an allocation must file a completed allocation application form before May 1 and must provide the information required by the form.  If the property was not on the appraisal roll in the preceding year, the deadline for filing the allocation application form is extended to the 30th day after the date of receipt of the notice of appraised value required by Section 25.19(a)(3).  For good cause shown, the chief appraiser shall extend the deadline for filing an allocation application form by written order for a period not to exceed 30 days.(c)  The comptroller shall prescribe the contents of the allocation application form and shall ensure that the form requires an applicant to provide the information necessary to determine the validity of the allocation claim.(d)  If the chief appraiser learns of any reason indicating that an allocation previously allowed should be canceled, the chief appraiser shall investigate.  If the chief appraiser determines that the property is not entitled to an allocation, the chief appraiser shall cancel the allocation and deliver written notice of the cancellation not later than the fifth day after the date the chief appraiser makes the cancellation.  A person may protest the cancellation of an allocation.(e)  The filing of a rendition under Chapter 22 is not a condition of qualification for an allocation.|Added by Acts 2013, 83rd Leg., R.S., Ch. 1259 (H.B. 585), Sec. 10, eff. June 14, 2013.Amended by: Acts 2017, 85th Leg., R.S., Ch. 357 (H.B. 2228), Sec. 2, eff. January 1, 2018.Acts 2019, 86th Leg., R.S., Ch. 785 (H.B. 1815), Sec. 1, eff. January 1, 2020.|
TX Tax Code § 21.10 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle D - Appraisal and Assessment|Chapter 21 - Taxable Situs|Section 21.10. Late Application for Allocation

Sec. 21.10.  LATE APPLICATION FOR ALLOCATION.  (a) The chief appraiser shall accept and approve or deny an application for an allocation under Section 21.09 after the deadline for filing the application has passed if the application is filed before the date the appraisal review board approves the appraisal records.(b)  If the application is approved, the property owner is liable to each taxing unit for a penalty in an amount equal to 10 percent of the difference between the amount of tax imposed by the taxing unit on the property without the allocation and the amount of tax imposed on the property with the allocation.(c)  The chief appraiser shall make an entry on the appraisal records for the property indicating the property owner's liability for the penalty and shall deliver a written notice of imposition of the penalty, explaining the reason for its imposition, to the property owner.(d)  The tax assessor for a taxing unit that taxes the property shall add the amount of the penalty to the property owner's tax bill, and the tax collector for the unit shall collect the penalty at the time and in the manner the collector collects the tax.  The amount of the penalty constitutes a lien against the property against which the penalty is imposed, as if the penalty were a tax, and accrues penalty and interest in the same manner as a delinquent tax.|Added by Acts 2013, 83rd Leg., R.S., Ch. 1259 (H.B. 585), Sec. 10, eff. June 14, 2013.|
TX Tax Code § 25.01 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle D - Appraisal and Assessment|Chapter 25 - Local Appraisal|Section 25.01. Preparation of Appraisal Records

Sec. 25.01.  PREPARATION OF APPRAISAL RECORDS.  (a)  By May 15 or as soon thereafter as practicable, the chief appraiser shall prepare appraisal records listing all property that is taxable in the district and stating the appraised value of each.(b)  The chief appraiser with the approval of the board of directors of the district may contract with a private appraisal firm to perform appraisal services for the district, subject to his approval.  A contract for private appraisal services is void if the amount of compensation to be paid the private appraisal firm is contingent on the amount of or increase in appraised, assessed, or taxable value of property appraised by the appraisal firm.(c)  A contract for appraisal services for an appraisal district is invalid if it does not provide that copies of the appraisal, together with supporting data, must be made available to the appraisal district and such appraisals and supporting data shall be public records.  "Supporting data" shall not be construed to include personal notes, correspondence, working papers, thought processes, or any other matters of a privileged or proprietary nature.|Acts 1979, 66th Leg., p. 2269, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1981, 67th Leg., 1st C.S., p. 156, ch. 13, Sec. 96, eff. Jan. 1, 1982.|
TX Tax Code § 25.011 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle D - Appraisal and Assessment|Chapter 25 - Local Appraisal|Section 25.011. Special Appraisal Records

Sec. 25.011.  SPECIAL APPRAISAL RECORDS.  (a)  The chief appraiser for each appraisal district shall prepare and maintain a record of property specially appraised under Chapter 23 of this code and subject, in the future, to additional taxation for change in use or status.(b)  The record for each type of specially appraised property must be maintained in a separate document for each 12-month period beginning June 1.  The document must include the name of at least one owner of the property, the acreage of the property, and other information sufficient to identify the property as required by the comptroller.  All entries in each document must be kept in alphabetical order according to the last name of each owner whose name is part of the record.|Added by Acts 1981, 67th Leg., 1st C.S., p. 156, ch. 13, Sec. 97, eff. Jan. 1, 1982.  Amended by Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 40, eff. Sept. 1, 1991.|
TX Tax Code § 25.026 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle D - Appraisal and Assessment|Chapter 25 - Local Appraisal|Section 25.026. Confidentiality of Certain Shelter Center and Sexual Assault Program Address Information

Sec. 25.026.  CONFIDENTIALITY OF CERTAIN SHELTER CENTER AND SEXUAL ASSAULT PROGRAM ADDRESS INFORMATION.  (a)  In this section:(1)  "Family violence shelter center" has the meaning assigned by Section 51.002, Human Resources Code.(2)  "Sexual assault program" has the meaning assigned by Section 420.003, Government Code.(3)  "Victims of trafficking shelter center"  means a program that:(A)  is operated by a public or private nonprofit organization;  and(B)  provides comprehensive residential and nonresidential services to victims of trafficking of persons under Section 20A.02, Penal Code.(b)  Information in appraisal records under Section 25.02 is confidential and is available only for the official use of the appraisal district, this state, the comptroller, and taxing units and political subdivisions of this state if the information identifies the address of a family violence shelter center, a sexual assault program, or a victims of trafficking shelter center.|Added by Acts 2001, 77th Leg., ch. 119, Sec. 5, eff. Sept. 1, 2001.Amended by: Acts 2011, 82nd Leg., R.S., Ch. 1008 (H.B. 2329), Sec. 3, eff. September 1, 2011.|
TX Tax Code § 25.027 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle D - Appraisal and Assessment|Chapter 25 - Local Appraisal|Section 25.027. Restriction on Posting Information on Internet Website

Sec. 25.027.  RESTRICTION ON POSTING INFORMATION ON INTERNET WEBSITE.  (a)  Information in appraisal records may not be posted on the Internet if the information:(1)  is a photograph, sketch, or floor plan of an improvement to real property that is designed primarily for use as a human residence; or(2)  indicates the age of a property owner, including information indicating that a property owner is 65 years of age or older.(b)  Subsection (a)(1) does not apply to an aerial photograph that depicts five or more separately owned buildings.|Added by Acts 2005, 79th Leg., Ch. 29 (S.B. 541), Sec. 1, eff. September 1, 2005.Amended by: Acts 2015, 84th Leg., R.S., Ch. 337 (H.B. 394), Sec. 1, eff. September 1, 2015.|
TX Tax Code § 25.03 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle D - Appraisal and Assessment|Chapter 25 - Local Appraisal|Section 25.03. Description

Sec. 25.03.  DESCRIPTION.  (a)  Property shall be described in the appraisal records with sufficient certainty to identify it.  The description of a manufactured home shall include the correct identification or serial number of the home or the Department of Housing and Urban Development label number or the state seal number in addition to the information required in Subsection (c) of this Section.  A manufactured home shall not be included in the appraisal records unless this identification and descriptive information is included.(b)  The comptroller may adopt rules establishing minimum standards for descriptions of property.(c)  Each description of a manufactured home shall include the approximate square footage, the approximate age, the general physical condition, and any characteristics which distinguish the particular manufactured home.|Acts 1979, 66th Leg., p. 2270, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1991, 72nd Leg., ch. 617, Sec. 10, eff. Aug. 26, 1991;  Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 42, eff. Sept. 1, 1991;  Acts 1993, 73rd Leg., ch. 274, Sec. 13, eff. Aug. 30, 1993.|
TX Tax Code § 25.04 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle D - Appraisal and Assessment|Chapter 25 - Local Appraisal|Section 25.04. Separate Estates or Interests

Sec. 25.04.  SEPARATE ESTATES OR INTERESTS.  Except as otherwise provided by this chapter, when different persons own land and improvements in separate estates or interests, each separately owned estate or interest shall be listed separately in the name of the owner of each if the estate or interest is described in a duly executed and recorded instrument of title.|Acts 1979, 66th Leg., p. 2270, ch. 841, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 25.05 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle D - Appraisal and Assessment|Chapter 25 - Local Appraisal|Section 25.05. Life Estates

Sec. 25.05.  LIFE ESTATES.  Real property owned by a life tenant and remainderman shall be listed in the name of the life tenant.|Acts 1979, 66th Leg., p. 2270, ch. 841, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 25.06 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle D - Appraisal and Assessment|Chapter 25 - Local Appraisal|Section 25.06. Property Encumbered by Possessory or Security Interest

Sec. 25.06.  PROPERTY ENCUMBERED BY POSSESSORY OR SECURITY INTEREST.  (a)  Except as provided by Section 25.07, property encumbered by a leasehold or other possessory interest or by a mortgage, deed of trust, or other interest securing payment or performance of an obligation shall be listed in the name of the owner of the property so encumbered.(b)  Except as otherwise directed in writing under Section 1.111(f), real property that is subject to an installment contract of sale shall be listed in the name of the seller if the installment contract is not filed of record in the real property records of the county.(c)  This section does not apply to:(1)  any portion of a facility owned by the Texas Department of Transportation that is a rail facility or system or is a highway in the state highway system and that is licensed or leased to a private entity by that department under Chapter 91 or 223, Transportation Code;  or(2)  a leasehold or other possessory interest granted by the Texas Department of Transportation in a facility owned by that department that is a rail facility or system or is a highway in the state highway system.|Acts 1979, 66th Leg., p. 2270, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1995, 74th Leg., ch. 579, Sec. 9, eff. Jan. 1, 1996;  Acts 1999, 76th Leg., ch. 1481, Sec. 6, eff. Jan. 1, 2000.Amended by: Acts 2005, 79th Leg., Ch. 281 (H.B. 2702), Sec. 2.96, eff. June 14, 2005.Acts 2011, 82nd Leg., R.S., Ch. 259 (H.B. 1201), Sec. 2, eff. June 17, 2011.|