reglab/housing_qa huggingface dataset:
TX Tax Code § 23.9805 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle D - Appraisal and Assessment|Chapter 23 - Appraisal Methods and Procedures|Subchapter H. Appraisal of Restricted-Use Timber Land|Section 23.9805. Action on Application

Sec. 23.9805.  ACTION ON APPLICATION.  (a)  The chief appraiser shall determine separately each applicant's right to have the applicant's land appraised under this subchapter.  After considering the application and all relevant information, the chief appraiser shall, as soon as practicable but not later than the 90th day after the later of the date the applicant's land is first eligible for appraisal under this subchapter or the date the applicant provides to the chief appraiser the information necessary for the chief appraiser to determine the applicant's right to have the applicant's land appraised under this subchapter, based on the law and facts:(1)  approve the application and allow appraisal under this subchapter;(2)  disapprove the application and request additional information from the applicant in support of the claim; or(3)  deny the application.(b)  If the chief appraiser requires additional information from an applicant, the chief appraiser shall, as soon as practicable but not later than the 30th day after the date the application is filed with the chief appraiser, deliver a written notice to the applicant specifying the additional information the applicant must provide to the chief appraiser before the chief appraiser can determine the applicant's right to have the applicant's land appraised under this subchapter.  The applicant must furnish the information not later than the 30th day after the date of the request or the chief appraiser shall deny the application.  However, for good cause shown, the chief appraiser may extend the deadline for furnishing the information by written order for a single period not to exceed 15 days.(c)  The chief appraiser shall determine the validity of each application for appraisal under this subchapter filed with the chief appraiser before the chief appraiser submits the appraisal records for review and determination of protests as provided by Chapter 41.(d)  If the chief appraiser denies an application, the chief appraiser shall deliver a written notice of the denial to the applicant not later than the fifth day after the date the chief appraiser makes the determination.  The notice must state and fully explain each reason the chief appraiser denied the application.   The chief appraiser shall include with the notice a brief explanation of the procedures for protesting the denial.|Added by Acts 1999, 76th Leg., ch. 631, Sec. 5, eff. Jan. 1, 2000.Amended by: Acts 2021, 87th Leg., R.S., Ch. 533 (S.B. 63), Sec. 13, eff. September 1, 2021.|
TX Tax Code § 23.9806 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle D - Appraisal and Assessment|Chapter 23 - Appraisal Methods and Procedures|Subchapter H. Appraisal of Restricted-Use Timber Land|Section 23.9806. Application Denial Based on Zone Location

Sec. 23.9806.  APPLICATION DENIAL BASED ON ZONE LOCATION.  (a)  Before a chief appraiser may deny an application under Section 23.9805 on the ground that the land is not located in an aesthetic management zone, critical wildlife habitat zone, or streamside management zone, the chief appraiser must first request a determination letter from the director of the Texas Forest Service as to the type, location, and size of the zone, if any, in which the land is located.(b)  The chief appraiser shall notify the landowner and each taxing unit in which the land is located that a determination letter has been requested.(c)  The director's letter is conclusive as to the type, size, and location of the zone for purposes of appraisal of the land under this subchapter.(d)  If the land is located in a zone described in the determination letter, the chief appraiser shall approve the application and allow appraisal under this subchapter if the applicant is otherwise entitled to have the applicant's land appraised under this subchapter.(e)  The director of the Texas Forest Service by rule shall adopt procedures under this section.  The procedures must allow the chief appraiser, the landowner, and a representative of each taxing unit in which the land is located to present information to the director before the director issues the determination letter.(f)  Chapters 41 and 42 do not apply to a determination under this section by the director of the Texas Forest Service of the type, size, and location of a zone.|Added by Acts 1999, 76th Leg., ch. 631, Sec. 5, eff. Jan. 1, 2000.|
TX Tax Code § 23.9808 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle D - Appraisal and Assessment|Chapter 23 - Appraisal Methods and Procedures|Subchapter H. Appraisal of Restricted-Use Timber Land|Section 23.9808. Oil and Gas Operations on Land

Sec. 23.9808.  OIL AND GAS OPERATIONS ON LAND.  The eligibility of land for appraisal under this subchapter does not end because a lessee under an oil and gas lease begins conducting oil and gas operations over which the Railroad Commission of Texas has jurisdiction on the land if the portion of the land on which oil and gas operations are not being conducted otherwise continues to qualify for appraisal under this subchapter.|Added by Acts 2019, 86th Leg., R.S., Ch. 43 (H.B. 1409), Sec. 4, eff. September 1, 2019.|
TX Tax Code § 24.31 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle D - Appraisal and Assessment|Chapter 24 - Central Appraisal|Subchapter B. Railroad Rolling Stock|Section 24.31. Appraisal at Headquarters

Sec. 24.31.  APPRAISAL AT HEADQUARTERS.  The chief appraiser for the county in which the owner of rolling stock used by a railroad resides or maintains a principal place of business in this state shall appraise for taxation the rolling stock owned on January 1.  However, if the owner does not reside or maintain a place of business in this state, the chief appraiser for the county in which a railroad that leases the rolling stock maintains its principal place of business in this state shall appraise it.|Acts 1979, 66th Leg., p. 2267, ch. 841, Sec. 1, eff. Jan. 1, 1980.  Amended by Acts 1981, 67th Leg., 1st C.S., p. 154, ch. 13, Sec. 88, eff. Aug. 14, 1981.|
TX Tax Code § 24.32 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle D - Appraisal and Assessment|Chapter 24 - Central Appraisal|Subchapter B. Railroad Rolling Stock|Section 24.32. Rolling Stock Information Reports

Sec. 24.32.  ROLLING STOCK INFORMATION REPORTS.  (a)  In addition to any reports required by Chapter 22, a person who on January 1 owns or manages and controls as a fiduciary any rolling stock used in the operation of a railroad shall file a property information report listing the rolling stock with the chief appraiser for the county in which the owner maintains his principal place of business in this state.(b)  If the owner of a railroad is leasing or otherwise using rolling stock on January 1 for use in the operation of the railroad, he shall file a separate report, attached to the report required by Subsection (a) of this section, listing the rolling stock, the name and business address of the owner, and the full consideration for the lease or use.(c)  A report required by this section must be on a form prescribed by the comptroller.  In prescribing the form, the comptroller shall ensure that it requires the information necessary to determine market value of rolling stock used in this state.(d)  The report must contain all the information required by the form and must be signed by the individual required to file the report by Subsection (a) of this section.  When a corporation is required to file the report, an officer of the corporation or an employee or agent who has been designated in writing by the board of directors or by an authorized officer to sign in behalf of the corporation must sign the report.(e)  A report must be filed before May 1.  For good cause shown the chief appraiser may extend the filing deadline by written order for a single period not to exceed 15 days.|Acts 1979, 66th Leg., p. 2267, ch. 841, Sec. 1, eff. Jan. 1, 1980.  Amended by Acts 1981, 67th Leg., 1st C.S., p. 154, ch. 13, Sec. 89, eff. Aug. 14, 1981;  Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 36, eff. Sept. 1, 1991;  Acts 1993, 73rd Leg., ch. 464, Sec. 2, eff. Jan. 1, 1994.|
TX Tax Code § 24.33 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle D - Appraisal and Assessment|Chapter 24 - Central Appraisal|Subchapter B. Railroad Rolling Stock|Section 24.33. Report of Leased Rolling Stock Forwarded

Sec. 24.33.  REPORT OF LEASED ROLLING STOCK FORWARDED.  If the owner of leased rolling stock resides in this state or maintains a place of business in this state, the chief appraiser receiving the lessee's report required by Subsection (b) of Section 24.32 of this code shall deliver a certified copy of the report by registered or certified mail to the chief appraiser responsible for appraising the rolling stock as provided by Section 24.31 of this code.|Acts 1979, 66th Leg., p. 2267, ch. 841, Sec. 1, eff. Jan. 1, 1980.  Amended by Acts 1981, 67th Leg., 1st C.S., p. 155, ch. 13, Sec. 90, eff. Aug. 14, 1981.|
TX Tax Code § 24.34 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle D - Appraisal and Assessment|Chapter 24 - Central Appraisal|Subchapter B. Railroad Rolling Stock|Section 24.34. Interstate Allocation

Sec. 24.34.  INTERSTATE ALLOCATION.  (a)  If the railroad operates in another state or country, the chief appraiser shall allocate to this state the proportion of the total market value of the rolling stock that fairly reflects its use in this state during the preceding tax year.(b)  The comptroller shall adopt rules establishing formulas for interstate allocation of the value of railroad rolling stock.|Acts 1979, 66th Leg., p. 2267, ch. 841, Sec. 1, eff. Jan. 1, 1980.  Amended by Acts 1981, 67th Leg., 1st C.S., p. 155, ch. 13, Sec. 91, eff. Aug. 14, 1981;  Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 37, eff. Sept. 1, 1991.|
TX Tax Code § 24.35 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle D - Appraisal and Assessment|Chapter 24 - Central Appraisal|Subchapter B. Railroad Rolling Stock|Section 24.35. Notice, Review, and Protest

Sec. 24.35.  NOTICE, REVIEW, AND PROTEST.  (a)  The chief appraiser shall deliver notice to the owner of the rolling stock as provided by Section 25.19 of this code and present the appraised value for review and protest as provided by Chapter 41 of this code.(b)  Review and protests of appraisals of railroad rolling stock must be completed by July 1 or as soon thereafter as practicable and for that reason shall be given priority.|Acts 1979, 66th Leg., p. 2268, ch. 841, Sec. 1, eff. Jan. 1, 1980.  Amended by Acts 1981, 67th Leg., 1st C.S., p. 155, ch. 13, Sec. 92, eff. Aug. 14, 1981.|
TX Tax Code § 24.36 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle D - Appraisal and Assessment|Chapter 24 - Central Appraisal|Subchapter B. Railroad Rolling Stock|Section 24.36. Certification to Comptroller

Sec. 24.36.  CERTIFICATION TO COMPTROLLER.  On approval of the appraised value of the rolling stock as provided by Chapter 41 of this code, the chief appraiser shall certify to the comptroller the amount of market value allocated to this state for each owner whose rolling stock is appraised in the county and the name and business address of each owner.|Acts 1979, 66th Leg., p. 2268, ch. 841, Sec. 1, eff. Jan. 1, 1980.  Amended by Acts 1981, 67th Leg., 1st C.S., p. 155, ch. 13, Sec. 93, eff. Aug. 14, 1981;  Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 38, eff. Sept. 1, 1991.|
TX Tax Code § 24.365 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle D - Appraisal and Assessment|Chapter 24 - Central Appraisal|Subchapter B. Railroad Rolling Stock|Section 24.365. Correction of Certified Amount

Sec. 24.365.  CORRECTION OF CERTIFIED AMOUNT.  (a)  A chief appraiser who discovers that the chief appraiser's certification to the comptroller of the amount of the market value of rolling stock allocated to this state under Section 24.36 was incomplete or incorrect shall immediately certify the correct amount of that market value to the comptroller.(b)  As soon as practicable after the comptroller receives the correct certification from the chief appraiser, the comptroller shall certify to the county assessor-collector for each affected county the information required by Section 24.38 as corrected.|Added by Acts 2001, 77th Leg., ch. 268, Sec. 2, eff. Sept. 1, 2001.|
TX Tax Code § 24.37 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle D - Appraisal and Assessment|Chapter 24 - Central Appraisal|Subchapter B. Railroad Rolling Stock|Section 24.37. Intrastate Apportionment

Sec. 24.37.  INTRASTATE APPORTIONMENT.  The comptroller shall apportion the appraised value of each owner's rolling stock to each county in which the railroad using it operates according to the ratio the mileage of road owned by the railroad in the county bears to the total mileage of road the railroad owns in this state.|Acts 1979, 66th Leg., p. 2268, ch. 841, Sec. 1, eff. Jan. 1, 1980.  Amended by Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 38, eff. Sept. 1, 1991.|
TX Tax Code § 24.38 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle D - Appraisal and Assessment|Chapter 24 - Central Appraisal|Subchapter B. Railroad Rolling Stock|Section 24.38. Certification of Apportioned Value

Sec. 24.38.  CERTIFICATION OF APPORTIONED VALUE.  Before July 26, the comptroller shall certify to the county assessor-collector for each county in which a railroad operates:(1)  the county's apportioned amount of the market value of each owner's rolling stock; and(2)  the name and business address of each owner.|Acts 1979, 66th Leg., p. 2268, ch. 841, Sec. 1, eff. Jan. 1, 1980.  Amended by Acts 1983, 68th Leg., p. 4825, ch. 851, Sec. 16, eff. Aug. 29, 1983;  Acts. 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 38, eff. Sept. 1, 1991.Amended by: Acts 2009, 81st Leg., R.S., Ch. 908 (H.B. 1309), Sec. 1, eff. January 1, 2010.|
TX Tax Code § 24.39 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle D - Appraisal and Assessment|Chapter 24 - Central Appraisal|Subchapter B. Railroad Rolling Stock|Section 24.39. Imposition of Tax

Sec. 24.39.  IMPOSITION OF TAX.  The county assessor-collector and commissioners court may not change the apportioned values certified as provided by this subchapter.  The county assessor-collector shall add each owner's rolling stock and the value apportioned to the county as certified to him to the appraisal roll certified to him by the chief appraiser as provided by Section 26.01 of this code for county tax purposes.  He shall calculate the county tax due on the rolling stock as provided by Section 26.09 of this code.|Acts 1979, 66th Leg., p. 2268, ch. 841, Sec. 1, eff. Jan. 1, 1980.  Amended by Acts 1981, 67th Leg., 1st C.S., p. 155, ch. 13, Sec. 94, eff. Aug. 14, 1981;  Acts 1983, 68th Leg., p. 4825, ch. 851, Sec. 16, eff. Aug. 29, 1983.|
TX Tax Code § 24.40 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle D - Appraisal and Assessment|Chapter 24 - Central Appraisal|Subchapter B. Railroad Rolling Stock|Section 24.40. Omitted Property

Sec. 24.40.  OMITTED PROPERTY.  (a)  If a chief appraiser discovers that rolling stock used in this state and subject to appraisal by him has not been appraised and apportioned to the counties in one of the two preceding years, he shall appraise the property as of January 1 for each year it was omitted, submit the appraisal for review and protest, and certify the approved value to the comptroller.(b)  The certification shall show that the appraisal is for property that escaped taxation in a prior year and shall indicate the year and the appraised value for each year.|Acts 1979, 66th Leg., p. 2268, ch. 841, Sec. 1, eff. Jan. 1, 1980.  Amended by Acts 1981, 67th Leg., 1st C.S., p. 156, ch. 13, Sec. 95, eff. Aug. 14, 1981;  Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 39, eff. Sept. 1, 1991.|
TX Tax Code § 33.03 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle E - Collections and Delinquency|Chapter 33 - Delinquency|Subchapter A. General Provisions|Section 33.03. Delinquent Tax Roll

Sec. 33.03.  DELINQUENT TAX ROLL.  Each year the collector for each taxing unit shall prepare a current and a cumulative delinquent tax roll for the unit.|Acts 1979, 66th Leg., p. 2290, ch. 841, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 33.04 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle E - Collections and Delinquency|Chapter 33 - Delinquency|Subchapter A. General Provisions|Section 33.04. Notice of Delinquency

Sec. 33.04.  NOTICE OF DELINQUENCY.  (a) At least once each year the collector for a taxing unit shall deliver a notice of delinquency to each person whose name appears on the current delinquent tax roll.  However, the notice need not be delivered if:(1)  a bill for the tax was not mailed under Section 31.01(f); or(2)  the collector does not know and by exercising reasonable diligence cannot determine the delinquent taxpayer's name and address.(b)  A notice of delinquency under this section must contain the following statement in capital letters: "IF THE PROPERTY DESCRIBED IN THIS DOCUMENT IS YOUR RESIDENCE HOMESTEAD, YOU SHOULD CONTACT THE TAX COLLECTOR FOR (NAME OF TAXING UNIT) REGARDING A RIGHT YOU MAY HAVE TO ENTER INTO AN INSTALLMENT AGREEMENT DIRECTLY WITH THE TAX COLLECTOR FOR (NAME OF TAXING UNIT) FOR THE PAYMENT OF THESE TAXES."(c)  If the delinquency is the result of taxes imposed on property described by Section 33.011(i), the first page of the notice of delinquency must include, in 14-point boldfaced type or 14-point uppercase letters, a statement that reads substantially as follows: "THE TAXES ON THIS PROPERTY ARE DELINQUENT.  THE PROPERTY IS SUBJECT TO A LIEN FOR THE DELINQUENT TAXES.  IF THE DELINQUENT TAXES ARE NOT PAID, THE LIEN MAY BE FORECLOSED."|Acts 1979, 66th Leg., p. 2290, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1981, 67th Leg., 1st C.S., p. 168, ch. 13, Sec. 128, eff. Jan. 1, 1982; Acts 1985, 69th Leg., ch. 761, Sec. 1, eff. Aug. 26, 1985;  Acts 1999, 76th Leg., ch. 1481, Sec. 16, eff. Jan. 1, 2000;  Acts 2001, 77th Leg., ch. 1430, Sec. 11, eff. Sept. 1, 2001.Amended by: Acts 2013, 83rd Leg., R.S., Ch. 935 (H.B. 1597), Sec. 3, eff. September 1, 2013.Acts 2013, 83rd Leg., R.S., Ch. 967 (H.B. 1913), Sec. 2, eff. September 1, 2013.Acts 2015, 84th Leg., R.S., Ch. 226 (H.B. 1933), Sec. 5, eff. September 1, 2015.|
TX Tax Code § 33.045 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle E - Collections and Delinquency|Chapter 33 - Delinquency|Subchapter A. General Provisions|Section 33.045. Notice of Provisions Authorizing Deferral or Abatement

Sec. 33.045.  NOTICE OF PROVISIONS AUTHORIZING DEFERRAL OR ABATEMENT.  (a)  A tax bill mailed by an assessor or collector under Section 31.01 and any written communication delivered to a property owner by an assessor or collector for a taxing unit or an attorney or other agent of a taxing unit that specifically threatens a lawsuit to collect a delinquent tax assessed against property that may qualify as a residence homestead shall contain the following explanation in capital letters:  "IF YOU ARE 65 YEARS OF AGE OR OLDER OR ARE DISABLED, AND YOU OCCUPY THE PROPERTY DESCRIBED IN THIS DOCUMENT AS YOUR RESIDENCE HOMESTEAD, YOU SHOULD CONTACT THE APPRAISAL DISTRICT REGARDING ANY ENTITLEMENT YOU MAY HAVE TO A POSTPONEMENT IN THE PAYMENT OF THESE TAXES".(b)  This section does not apply to a communication that relates to taxes that are the subject of pending litigation.|Added by Acts 2005, 79th Leg., Ch. 1126 (H.B. 2491), Sec. 18, eff. September 1, 2005.Amended by: Acts 2007, 80th Leg., R.S., Ch. 31 (S.B. 456), Sec. 1, eff. September 1, 2007.|
TX Tax Code § 33.05 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle E - Collections and Delinquency|Chapter 33 - Delinquency|Subchapter A. General Provisions|Section 33.05. Limitation on Collection of Taxes

Sec. 33.05.  LIMITATION ON COLLECTION OF TAXES.  (a)  Personal property may not be seized and a suit may not be filed:(1)  to collect a tax on personal property that has been delinquent more than four years;  or(2)  to collect a tax on real property that has been delinquent more than 20 years.(b)  A tax delinquent for more than the limitation period prescribed by this section and any penalty and interest on the tax is presumed paid unless a suit to collect the tax is pending.(c)  If there is no pending litigation concerning the delinquent tax at the time of the cancellation and removal, the collector for a taxing unit shall cancel and remove from the delinquent tax roll:(1)  a tax on real property that has been delinquent for more than 20 years;(2)  a tax on personal property that has been delinquent for more than 10 years;  and(3)  a tax on real property that has been delinquent for more than 10 years if the property has been owned for at least the preceding eight years by a home-rule municipality in a county with a population of more than 3.3 million.|Acts 1979, 66th Leg., p. 2291, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1991, 72nd Leg., ch. 836, Sec. 5.4, eff. Aug. 26, 1991;  Acts 1997, 75th Leg., ch. 63, Sec. 1, eff. Sept. 1, 1997;  Acts 2001, 77th Leg., ch. 669, Sec. 119, eff. Sept. 1, 2001.|
TX Tax Code § 33.07 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle E - Collections and Delinquency|Chapter 33 - Delinquency|Subchapter A. General Provisions|Section 33.07. Additional Penalty for Collection Costs for Taxes Due Before June 1

Sec. 33.07.  ADDITIONAL PENALTY FOR COLLECTION COSTS FOR TAXES DUE BEFORE JUNE 1.  (a)  A taxing unit or appraisal district may provide, in the manner required by law for official action by the body, that taxes that become delinquent on or after February 1 of a year but not later than May 1 of that year and that remain delinquent on July 1 of the year in which they become delinquent incur an additional penalty to defray costs of collection, if the unit or district or another unit that collects taxes for the unit has contracted with an attorney pursuant to Section 6.30. The amount of the penalty may not exceed the amount of the compensation specified in the contract with the attorney to be paid in connection with the collection of the delinquent taxes.(b)  A tax lien attaches to the property on which the tax is imposed to secure payment of the penalty.(c)  If a penalty is imposed pursuant to this section, a taxing unit may not recover attorney's fees in a suit to collect delinquent taxes subject to the penalty.(d)  If a taxing unit or appraisal district provides for a penalty under this section, the collector shall deliver a notice of delinquency and of the penalty to the property owner at least 30 and not more than 60 days before July 1.|Added by Acts 1981, 67th Leg., 1st C.S., p. 168, ch. 13, Sec. 130, eff. Jan. 1, 1982.  Amended by Acts 1999, 76th Leg., ch. 1481, Sec. 17, eff. Sept. 1, 1999;  Acts 2001, 77th Leg., ch. 1430, Sec. 14, eff. Sept. 1, 2001.|