reglab/housing_qa huggingface dataset:
TX Tax Code § 22.29 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle D - Appraisal and Assessment|Chapter 22 - Renditions and Other Reports|Subchapter B. Requirements and Procedures|Section 22.29. Penalty for Fraud or Intent to Evade Tax

Sec. 22.29.  PENALTY FOR FRAUD OR INTENT TO EVADE TAX.  (a)  The chief appraiser shall impose an additional penalty on the person equal to 50 percent of the total amount of taxes imposed on the property for the tax year of the statement or report by the taxing units participating in the appraisal district if it is finally determined by a court that:(1)  the person filed a false statement or report with the intent to commit fraud or to evade the tax;  or(2)  the person alters, destroys, or conceals any record, document, or thing, or presents to the chief appraiser any altered or fraudulent record, document, or thing, or otherwise engages in fraudulent conduct, for the purpose of affecting the course or outcome of an inspection, investigation, determination, or other proceeding before the appraisal district.(b)  Enforcement of this section shall be by a proceeding initiated by the district or county attorney of the county in which the appraisal is established, on behalf of the appraisal district.(c)  In making a determination of liability under this section, the court shall consider:(1)  the person's compliance history with respect to paying taxes and filing statements or reports;(2)  the type, nature, and taxability of the specific property involved;(3)  the type, nature, size, and sophistication of the person's business or other entity for which property is rendered;(4)  the completeness of the person's records;(5)  the person's reliance on advice provided by the appraisal district that may have contributed to the violation;(6)  any change in appraisal district policy during the current or preceding tax year that may affect how property is rendered;  and(7)  any other factor the court considers relevant.(d)  The chief appraiser may retain a portion of a penalty collected under this section, not to exceed 20 percent of the amount of the penalty, to cover the chief appraiser's costs of collecting the penalty.  The chief appraiser shall distribute the remainder of the penalty to each taxing unit participating in the appraisal district that imposes taxes on the property in proportion to the taxing unit's share of the total amount of taxes imposed on the property by all taxing units participating in the district.|Added by Acts 2003, 78th Leg., ch. 1173, Sec. 8, eff. Jan. 1, 2004.|
TX Tax Code § 22.30 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle D - Appraisal and Assessment|Chapter 22 - Renditions and Other Reports|Subchapter B. Requirements and Procedures|Section 22.30. Waiver of Penalty

Sec. 22.30.  WAIVER OF PENALTY.  (a)  The chief appraiser may waive the penalty imposed by Section 22.28 if the chief appraiser determines that the person exercised reasonable diligence to comply with or has substantially complied with the requirements of this chapter.  A written request, accompanied by supporting documentation, stating the grounds on which penalties should be waived must be sent to the chief appraiser before June 1 or not later than the 30th day after the date the person received notification of the imposition of the penalty, whichever is later.  The chief appraiser shall make a determination of the penalty waiver request:(1)  based on the information submitted; and(2)  after consideration of the factors described by Subsection (b).(a-1)  If the chief appraiser denies the penalty waiver request, the chief appraiser shall deliver by first class mail written notice of the denial to the property owner.  The property owner may protest the imposition of the penalty before the appraisal review board.  To initiate a protest, the property owner must file written notice of the protest with the appraisal review board before June 1 or not later than the 30th day after the date the property owner receives the notice of denial, whichever is later.(b)  The appraisal review board shall determine the protest after considering:(1)  the person's compliance history with respect to paying taxes and filing statements or reports;(2)  the type, nature, and taxability of the specific property involved;(3)  the type, nature, size, and sophistication of the person's business or other entity for which property is rendered;(4)  the completeness of the person's records;(5)  the person's reliance on advice provided by the appraisal district that may have contributed to the person's failure to comply and the imposition of the penalty;(6)  any change in appraisal district policy during the current or preceding tax year that may affect how property is rendered; and(7)  any other factors that may have caused the person to fail to timely file a statement or report.(c)  The procedures for a protest before the appraisal review board under this section are governed by the procedures for a taxpayer protest under Subchapter C, Chapter 41.  The property owner is entitled to appeal under Chapter 42 an order of the appraisal review board determining a protest brought under this section.(d)  Notwithstanding any other provision of this section, the chief appraiser and a protesting property owner may enter into a settlement agreement on the matter being protested, if both parties agree that there was a mistake.|Added by Acts 2003, 78th Leg., ch. 1173, Sec. 8, eff. Jan. 1, 2004.Amended by: Acts 2011, 82nd Leg., R.S., Ch. 234 (H.B. 533), Sec. 2, eff. June 17, 2011.|
TX Tax Code § 22.41 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle D - Appraisal and Assessment|Chapter 22 - Renditions and Other Reports|Subchapter C. Other Reports|Section 22.41. Report of Political Subdivision Actions Affecting Real Property Values

Sec. 22.41.  REPORT OF POLITICAL SUBDIVISION ACTIONS AFFECTING REAL PROPERTY VALUES.  (a)  At the request of the chief appraiser of an appraisal district in which a political subdivision of this state has territory, the governing body of the political subdivision shall deliver a written report to the chief appraiser describing each of the following actions taken by the governing body in the preceding period specified in the request:(1)  a zoning action;(2)  an action that directly restricts the use of real property or a class of real property specified by the action or that exempts real property or a class of real property specified by the action from an existing restriction on the use of the property;  or(3)  an action that grants the owner or custodian of real property specified by the action the right or authority to make a change or improvement to the property.(b)  The report is not required to include an action that does not apply to real property in the appraisal district whose chief appraiser requested the report.(c)  The chief appraiser in the request for a report shall specify the period to be covered by the report.  The governing body is not required to include in the report an action included in a previous report made to the chief appraiser of the same appraisal district.  The governing body must deliver the report to the chief appraiser not later than the 30th day after the date of the request, unless the chief appraiser specifies or agrees to a later date.(d)  As soon as practicable after delivering a report to the chief appraiser under Subsection (c), the governing body making the report shall deliver a copy of the report to the governing body of each taxing unit in which is located property affected by an action included in the report.|Added by Acts 1989, 71st Leg., ch. 796, Sec. 15, eff. Sept. 1, 1989.|
TX Tax Code § 23.0101 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle D - Appraisal and Assessment|Chapter 23 - Appraisal Methods and Procedures|Subchapter A. Appraisals Generally|Section 23.0101. Consideration of Alternate Appraisal Methods

Sec. 23.0101.  CONSIDERATION OF ALTERNATE APPRAISAL METHODS.  In determining the market value of property, the chief appraiser shall consider the cost, income, and market data comparison methods of appraisal and use the most appropriate method.|Added by Acts 1997, 75th Leg., ch. 1039, Sec. 22, eff. Jan. 1, 1998.  Amended by Acts 1999, 76th Leg., ch. 1295, Sec. 1, eff. Jan. 1, 2000.|
TX Tax Code § 23.011 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle D - Appraisal and Assessment|Chapter 23 - Appraisal Methods and Procedures|Subchapter A. Appraisals Generally|Section 23.011. Cost Method of Appraisal

Sec. 23.011.  COST METHOD OF APPRAISAL.  If the chief appraiser uses the cost method of appraisal to determine the market value of real property, the chief appraiser shall:(1)  use cost data obtained from generally accepted sources;(2)  make any appropriate adjustment for physical, functional, or economic obsolescence;(3)  make available to the public on request cost data developed and used by the chief appraiser as applied to all properties within a property category and may charge a reasonable fee to the public for the data;(4)  clearly state the reason for any variation between generally accepted cost data and locally produced cost data if the data vary by more than 10 percent;  and(5)  make available to the property owner on request all applicable market data that demonstrate the difference between the replacement cost of the improvements to the property and the depreciated value of the improvements.|Added by Acts 1997, 75th Leg., ch. 1039, Sec. 22, eff. Jan. 1, 1998.|
TX Tax Code § 23.012 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle D - Appraisal and Assessment|Chapter 23 - Appraisal Methods and Procedures|Subchapter A. Appraisals Generally|Section 23.012. Income Method of Appraisal

Sec. 23.012.  INCOME METHOD OF APPRAISAL.  (a)  If the income method of appraisal is the most appropriate method to use to determine the market value of real property, the chief appraiser shall:(1)  analyze comparable rental data available to the chief appraiser or the potential earnings capacity of the property, or both, to estimate the gross income potential of the property;(2)  analyze comparable operating expense data available to the chief appraiser to estimate the operating expenses of the property;(3)  analyze comparable data available to the chief appraiser to estimate rates of capitalization or rates of discount;  and(4)  base projections of future rent or income potential and expenses on reasonably clear and appropriate evidence.(b)  In developing income and expense statements and cash-flow projections, the chief appraiser shall consider:(1)  historical information and trends;(2)  current supply and demand factors affecting those trends;  and(3)  anticipated events such as competition from other similar properties under construction.|Added by Acts 1997, 75th Leg., ch. 1039, Sec. 22, eff. Jan. 1, 1998.  Amended by Acts 2003, 78th Leg., ch. 548, Sec. 1, eff. Jan. 1, 2004.|
TX Tax Code § 23.013 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle D - Appraisal and Assessment|Chapter 23 - Appraisal Methods and Procedures|Subchapter A. Appraisals Generally|Section 23.013. Market Data Comparison Method of Appraisal

Sec. 23.013.  MARKET DATA COMPARISON METHOD OF APPRAISAL.  (a)  If the chief appraiser uses the market data comparison method of appraisal to determine the market value of real property, the chief appraiser shall use comparable sales data and shall adjust the comparable sales to the subject property.(b)  A sale is not considered to be a comparable sale unless the sale occurred within 24 months of the date as of which the market value of the subject property is to be determined, except that a sale that did not occur during that period may be considered to be a comparable sale if enough comparable properties were not sold during that period to constitute a representative sample.(b-1)  Notwithstanding Subsection (b), for a residential property in a county with a population of more than 150,000, a sale is not considered to be a comparable sale unless the sale occurred within 36 months of the date as of which the market value of the subject property is to be determined, regardless of the number of comparable properties sold during that period.(c)  A sale of a comparable property must be appropriately adjusted for any change in the market value of the comparable property during the period between the date of the sale of the comparable property and the date as of which the market value of the subject property is to be determined.(d)  Whether a property is comparable to the subject property shall be determined based on similarities with regard to location, square footage of the lot and improvements, property age, property condition, property access, amenities, views, income, operating expenses, occupancy, and the existence of easements, deed restrictions, or other legal burdens affecting marketability.(e)  In this subsection, "designated historic district" means an area that is zoned or otherwise designated as a historic district under municipal, state, or federal law.  In determining the market value of residential real property located in a designated historic district, the chief appraiser shall consider the effect on the property's value of any restriction placed by the historic district on the property owner's ability to alter, improve, or repair the property.|Added by Acts 1997, 75th Leg., ch. 1039, Sec. 22, eff. Jan. 1, 1998.  Amended by Acts 1999, 76th Leg., ch. 1295, Sec. 2, eff. Jan. 1, 2000.Amended by: Acts 2009, 81st Leg., R.S., Ch. 1211 (S.B. 771), Sec. 2, eff. January 1, 2010.Acts 2013, 83rd Leg., R.S., Ch. 611 (S.B. 1256), Sec. 1, eff. January 1, 2014.Acts 2021, 87th Leg., R.S., Ch. 1035 (H.B. 3971), Sec. 1, eff. January 1, 2022.|
TX Tax Code § 23.014 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle D - Appraisal and Assessment|Chapter 23 - Appraisal Methods and Procedures|Subchapter A. Appraisals Generally|Section 23.014. Exclusion of Property as Real Property

Sec. 23.014.  EXCLUSION OF PROPERTY AS REAL PROPERTY.  Except as provided by Section 23.24(b), in determining the market value of real property, the chief appraiser shall analyze the effect on that value of, and exclude from that value the value of, any:(1)  tangible personal property, including trade fixtures;(2)  intangible personal property;(3)  chicken coops or rabbit pens used for the noncommercial production of food for personal consumption; or(4)  other property that is not subject to appraisal as real property.|Added by Acts 2003, 78th Leg., ch. 548, Sec. 2, eff. Jan. 1, 2004.Amended by: Acts 2009, 81st Leg., R.S., Ch. 1211 (S.B. 771), Sec. 2, eff. January 1, 2010.Acts 2021, 87th Leg., R.S., Ch. 701 (H.B. 2535), Sec. 1, eff. January 1, 2022.|
TX Tax Code § 23.03 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle D - Appraisal and Assessment|Chapter 23 - Appraisal Methods and Procedures|Subchapter A. Appraisals Generally|Section 23.03. Compilation of Large Properties and Properties Subject to Limitation on Appraised Value

Sec. 23.03.  COMPILATION OF LARGE PROPERTIES AND PROPERTIES SUBJECT TO LIMITATION ON APPRAISED VALUE.  Each year the chief appraiser shall compile and send to the Texas Department of Economic Development a list of properties in the appraisal district that in that tax year:(1)  have a market value of $100 million or more;  or(2)  are subject to a limitation on appraised value under Chapter 313.|Added by Acts 2001, 77th Leg., ch. 1505, Sec. 2, eff. Jan. 1, 2002.|
TX Tax Code § 23.11 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle D - Appraisal and Assessment|Chapter 23 - Appraisal Methods and Procedures|Subchapter B. Special Appraisal Provisions|Section 23.11. Governmental Action That Constitutes Taking

Sec. 23.11.  GOVERNMENTAL ACTION THAT CONSTITUTES TAKING.  In appraising private real property, the effect of a governmental action on the market value of private real property as determined in a suit or contested case filed under Chapter 2007, Government Code, shall be taken into consideration by the chief appraiser in determining the market value of the property.|Added by Acts 1995, 74th Leg., ch. 517, Sec. 3, eff. Sept. 1, 1995.|
TX Tax Code § 23.1211 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle D - Appraisal and Assessment|Chapter 23 - Appraisal Methods and Procedures|Subchapter B. Special Appraisal Provisions|Section 23.1211. Temporary Production Aircraft; Value

Sec. 23.1211.  TEMPORARY PRODUCTION AIRCRAFT; VALUE.  (a)  In this section:(1)  "List price" means the value of an aircraft as listed in the most recent edition of the International Bureau of Aviation Aircraft Values Book.(2)  "Maximum takeoff weight" means the maximum takeoff weight listed in the aircraft's type certificate data sheet for the lowest rated configuration or, if the aircraft does not have a type certificate data sheet, the maximum takeoff weight target as published by the aircraft's manufacturer.(3)  "Temporary production aircraft" means an aircraft:(A)  that is a transport category aircraft as defined by federal aviation regulations;(B)  for which a Federal Aviation Administration special airworthiness certificate has been issued;(C)  that is operated under a Federal Aviation Administration special flight permit;(D)  that has a maximum takeoff weight of at least 145,000 pounds; and(E)  that is temporarily located in this state for purposes of manufacture or assembly.(b)  The chief appraiser shall determine the appraised value of temporary production aircraft to be 10 percent of the aircraft's list price as of January 1.(c)  The legislature finds that there is a lack of information that reliably establishes the market value of temporary production aircraft.  Accordingly, the legislature has enacted this section to specify the method to be used in determining the appraised value of such aircraft.|Added by Acts 2011, 82nd Leg., R.S., Ch. 848 (H.B. 3727), Sec. 1, eff. September 1, 2011.|
TX Tax Code § 23.123 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle D - Appraisal and Assessment|Chapter 23 - Appraisal Methods and Procedures|Subchapter B. Special Appraisal Provisions|Section 23.123. Declarations and Statements Confidential

Sec. 23.123.  DECLARATIONS AND STATEMENTS CONFIDENTIAL.  (a)  In this section:(1)  "Collector" has the meaning given it in Section 23.122 of this code.(2)  "Chief appraiser" has the meaning given it in Section 23.122 of this code.(3)  "Dealer" has the meaning given it in Section 23.121 of this code.(4)  "Declaration" has the meaning given it in Section 23.122 of this code.(5)  "Owner" has the meaning given it in Section 23.121 of this code.(6)  "Statement" has the meaning given it in Section 23.122 of this code.(b)  Except as provided by this section, a declaration or statement filed with a chief appraiser or collector as required by Section 23.121 or Section 23.122 of this code is confidential and not open to public inspection.  A declaration or statement and the information contained in either may not be disclosed to anyone except an employee of the appraisal office who appraises the property or to an employee of the county tax assessor-collector involved in the maintenance of the owner's escrow account.(c)  Information made confidential by this section may be disclosed:(1)  in a judicial or administrative proceeding pursuant to a lawful subpoena;(2)  to the person who filed the declaration or statement or to that person's representative authorized by the person in writing to receive the information;(3)  to the comptroller or an employee of the comptroller authorized by the comptroller to receive the information;(4)  to a collector or chief appraiser;(5)  to a district attorney, criminal district attorney or county attorney involved in the enforcement of a penalty imposed pursuant to Section 23.121 or Section 23.122;(6)  for statistical purposes if in a form that does not identify specific property or a specific property owner;(7)  if and to the extent that the information is required for inclusion in a public document or record that the appraisal or collection office is required by law to prepare or maintain; or(8)  to the Texas Department of Motor Vehicles for use by that department in auditing compliance of its licensees with appropriate provisions of applicable law.(d)  A person who knowingly permits inspection of a declaration or statement by a person not authorized to inspect the declaration or statement or who discloses confidential information contained in the declaration or statement to a person not authorized to receive the information commits an offense.  An offense under this subsection is a Class B misdemeanor.|Added by Acts 1995, 74th Leg., ch. 945, Sec. 4, eff. Jan. 1, 1996.  Amended by Acts 1999, 76th Leg., ch. 1038, Sec. 2, eff. June 18, 1999.Amended by: Acts 2009, 81st Leg., R.S., Ch. 933 (H.B. 3097), Sec. 3K.05, eff. September 1, 2009.|
TX Tax Code § 23.1243 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle D - Appraisal and Assessment|Chapter 23 - Appraisal Methods and Procedures|Subchapter B. Special Appraisal Provisions|Section 23.1243. Refund of Prepayment of Taxes on Fleet Transaction

Sec. 23.1243.  REFUND OF PREPAYMENT OF TAXES ON FLEET TRANSACTION.  (a)  In this section, "dealer" and "fleet transaction" have the meanings assigned those terms by Section 23.1241.(b)  A dealer may apply to the chief appraiser for a refund of the unit property tax paid on a sale that is a fleet transaction.(c)  The chief appraiser shall determine whether to approve or deny, wholly or partly, the refund requested in the application.  The chief appraiser shall deliver a written notice of the chief appraiser's determination to the collector maintaining the escrow account described by Section 23.1242 and to the applicant that states the amount, if any, to be refunded.(d)  A collector who receives a notice described by Subsection (c) stating an amount to be refunded shall pay the amount to the dealer not later than the 45th day after the date the collector receives the notice.  The dealer shall use the dealer's best efforts to pay the refund to the customer who paid the tax that relates to the fleet transaction for which the refund is requested not later than the 30th day after the date the dealer receives the refund.|Added by Acts 2011, 82nd Leg., R.S., Ch. 322 (H.B. 2476), Sec. 4, eff. January 1, 2012.|