Emergency Sections
An agency may adopt a new or amended section or repeal an existing section on an 
emergency basis if it determines that such action is necessary for the public 
health, safety, or welfare of this state. The section may become effective 
immediately upon filing with the Texas Register, or on a stated date less than 
20 days after filing, for no more than 120 days. The emergency action is 
renewable once for no more than 60 days.
Symbology in amended emergency sections. New language added to an existing 
section is indicated by the use of bold text. [Brackets] indicate deletion of 
existing material within a section.
TITLE 22. EXAMINING BOARDS
Part XI. Board of Nurse Examiners
Chapter 213. Practice Procedure
22 TAC sec.213.20
The Board of Nurse Examiners is renewing the effectiveness of the emergency 
adoption of the amended sec.213.20, for a 60-day period effective February 4, 
1992. The text of the amended sec.213.20 was originally published in the October 
18, 1991, issue of the Texas Register (16 TexReg 5742).
Issued in Austin, Texas, on February 4, 1992.
TRD-9201690
Louise Waddill, Ph.D., R.N.
Executive Director
Board of Nurse Examiners
Effective date: February 4, 1992
Expiration date: April 7, 1992
For further information, please call: (512) 835-8650
       
TITLE 34. PUBLIC FINANCE
Part I. Comptroller of Public Accounts
Chapter 9. Property Tax Administration
34 TAC sec.9.401
The Comptroller of Public Accounts adopts on an emergency basis new sec.9. 401, 
concerning the application form for a charitable organization property tax 
exemption. The new emergency section is necessary because the 72nd Legislature, 
1991, First Called Session, added a new function to the type of charitable 
activities that may qualify for the exemption. In addition, the legislature 
transferred responsibility for adopting property tax rules to the comptroller, 
effective November 24, 1991. The new emergency section establishes requirements 
for the contents of a charitable organization property tax exemption application 
form and adopts by reference a model application form.
The new section is adopted on an emergency basis under the Tax Code, sec.11.43 
and sec.11.44, which provides the comptroller with the authority to prescribe 
the contents of property tax exemption applications and contents of the notice 
of exemption requirements.
sec.9.401. Exemption Applications for Charitable Organizations.
(a)  All appraisal offices shall prepare applications for charitable 
organization exemptions and make them available to the public.
(b) Each application form shall provide spaces for the applicant to indicate the 
following information:
(1) the name and address of the person who completes the application form;
(2) the capacity in which the person who completes the form serves the 
organization;
(3) the name of the organization and its mailing address;
(4) whether the organization is operated by an individual, an association, a 
corporation, a foundation, or a trust;
(5)  the organization is a corporation that does not provide a function 
specified in the Tax Code, sec.11.18(d)(1),(2),(8),(9),(12), or (16), whether 
the corporation is a nonprofit corporation;
(6) the real and personal property upon which the exemption is claimed;
(7) whether the organization owns the property on which the exemption is 
claimed;
(8)  for each parcel of real property, the legal description of the property, 
the primary use of the property, whether the property is reasonably necessary in 
performing the organization's functions, any other uses of the property, and all 
parties other than the applicant organization which have used the property in 
the year preceding the application;
(9) for each item of personal property, the nature and location of the item;
(10) whether the organization is organized exclusively to perform religious, 
charitable, scientific, literary, and educational functions;
(11) whether the organization is organized exclusively to engage in and does 
exclusively engage in one or more of the functions listed in the Tax Code, 
sec.11.18(d)(1)-(17), and which functions the organization engages in;
(12) all financial transactions for the preceding year which involved sale of an 
interest in the organization for gain, transfers of property between the 
organization and persons having an interest in the organization, and loans 
between the organization and persons having an interest in the organization;
(13)  whether the organization operates, or its charter permits it to operate, 
in a manner which permits the accrual of profits or distribution of any form of 
private gain; and
(14) where the applicant indicates that it engages in functions listed in the 
Tax Code, sec.11.18(d)(1)-(17), the following additional information:
(A) whether the organization is governed by a volunteer board of directors;
(B) whether the organization is affiliated with a state or national organization 
that authorizes, approves, or sanctions volunteer charitable fund raising 
organizations;
(C) whether the organization qualifies for exemption under the Internal Revenue 
Code, sec.501(c)(3), as amended; and
(D) whether the organization distributes contributions to at least five other 
associations, each of which is governed by a volunteer board of directors, 
qualifies for exemption under the Internal Revenue Code, sec.501(c) (3), 
receives a majority of its annual revenues from gifts and government grants, and 
provides services without regard to the recipient's ability to pay.
(c) The appraisal office shall indicate on the application form that the 
applicant must attach a copy of the charter, bylaws, or other documents adopted 
by the organization to govern its affairs.
(d) With respect to the documents described in subsection (c) of this section, 
the application shall contain spaces for the applicant to indicate:
(1) whether the documents pledge the organization's assets for use in performing 
its charitable functions and the page and paragraph number of such language;
(2) whether the documents require that upon dissolution of the organization that 
the organization's assets be transferred to a similar organization which is 
qualified for exemption under the Internal Revenue Code, sec.501(c)(3), as 
amended, or to the State of Texas;
(3) whether Internal Revenue Service regulations require that the documents 
provide for transfer of the organization's assets upon dissolution first to its 
members and then immediately from its members to a similar organization 
qualified for exemption under the Internal Revenue Code, sec.501(c)(3), as 
amended, or to the State of Texas.
(e) All applications shall require the applicant to sign and date the 
application and indicate in what capacity he represents the organization.
(f) All applications shall include the following affirmation, above the 
signature and date spaces and below the spaces for information required by 
subsections (b)-(d) of this section: "By signing this application, you designate 
the property described in the attached schedules A & B as the property against 
which the exemption for charitable organizations may be claimed in this 
appraisal district. You certify that this information is true and correct to the 
best of your knowledge and belief."
(g) All applications shall include the following statement in boldface type 
beneath the space for the signature and date: Under the Texas Penal Code, 
sec.37.10, if you make a false statement on this application, you could receive 
a jail term of up to one year and a fine of up to $2,000, or a prison term of 
two to 10 years and a fine of up to $5,000.
(h) If the chief appraiser routinely requires supporting documentation for any 
charitable exemption, the appraisal office shall note the types of documentation 
required on the application.
(i) All applications shall contain the following statement: "This application 
covers property you owned on January 1 of this year. You must file the completed 
application between January 1 and May 1 of this year. Be sure to attach any 
additional documents requested. If the chief appraiser grants the exemption, you 
do not have to reapply every year. You must reapply if the chief appraiser 
requires you to do so, or if you want the exemption to apply to property not 
listed in this application. However, you have a duty to notify the chief 
appraiser in writing if and when your right to this exemption ends."
(j) The Comptroller of Public Accounts adopts by reference Form 11.18, 
Application for Charitable Organization Property Tax Exemption. Copies of the 
form are available for public inspection at the Office of the Secretary of 
State, Texas Register Section, or may be obtained from the Comptroller of Public 
Accounts, Property Tax Division, 4301 Westbank Drive, Building B, Suite 100, 
Austin, Texas 78746-6565.
Issued in Austin, Texas, on February 3, 1992.
TRD-9201626
Martin Cherry
Chief, General Law Section
Comptroller of Public Accounts
Effective date: February 3, 1992
Expiration date: June 2, 1992
For further information, please call: (512) 463-4028
       
34 TAC sec.9.402
The Comptroller of Public Accounts adopts on an emergency basis new sec.9. 402, 
concerning the application forms for special use appraisals. The new emergency 
section is necessary because the 72nd Legislature, 1991, First Called Session, 
added a new use to the types of uses that qualify as an agricultural use of 
land. In addition, the legislature transferred responsibility for adopting 
property tax rules to the comptroller, effective November 24, 1991. The new 
emergency section adopts by reference a model application form for each 
available special use appraisal.
The new section is adopted on an emergency basis under Tax Code, sec.11.43 and 
sec.11.44, which provides the comptroller with the authority to prescribe the 
contents of property tax exemption applications and contents of the notice of 
exemption requirements.
sec.9.402. Special Use Application Forms.
(a) In applying for special use valuation under the Tax Code, Chapter 23, the 
applicant shall use a form provided by the appraisal office. The appraisal 
office shall use the model form adopted by the Comptroller of Public Accounts 
which is appropriate to the special use type, or use a form containing 
information which is in substantial compliance with the model form adopted by 
the board.
(b) The following model application forms are adopted by the Comptroller of 
Public Accounts by reference. Copies of these forms are available for inspection 
at the office of the Texas Register or can be obtained from the Comptroller of 
Public Accounts, Property Tax Division, 4301 Westbank Drive, Building B, Suite 
100, Austin, Texas 78746-6565.
(1) 1-d Appraisal Application (1-d Agricultural Land), Special Use Form 23.43;
(2) 1-d-1 Appraisal Application (1-d-1 Agricultural Land), Special Use Form 
23.54;
(3) open-space land application (1-d-1 timberland), Special Use Application Form 
23.75;
(4) 1-d-1 Ecological Laboratory Appraisal Application, Special Use Application 
Form 23.51;
(5) application for recreational, park, and scenic land, Special Use Application 
Form 23.84; and
(6) application for public access airport property, Special Use Application Form 
23.94.
Issued in Austin, Texas, on February 3, 1992.
TRD-9201628
Martin Cherry
Chief, General Law Section
Comptroller of Public Accounts
Effective date: February 3, 1992
Expiration date: June 2, 1992
For further information, please call: (512) 463-4028
       
34 TAC sec.9.403
The Comptroller of Public Accounts adopts on an emergency basis new sec.9. 403, 
concerning application forms for miscellaneous property tax exemption. The new 
emergency section is necessary because the 72nd Legislature, 1991, First Called 
Session, created three new property tax exemptions. In addition, the legislature 
transferred responsibility for adopting property tax rules to the comptroller, 
effective November 24, 1991. The new emergency section establishes general 
requirements for miscellaneous property tax exemption forms and adopts 11 
property tax exemption application forms by reference.
The new section is adopted on an emergency basis under Tax Code, sec.11.43 and 
sec.11.44, which provides the comptroller with the authority to prescribe the 
contents of each exemption application exemption form and the notice of 
exemption application requirements.
sec.9.403. Miscellaneous Exemptions.
(a) Each appraisal office shall prepare applications for the exemptions provided 
by the Tax Code, sec.sec.11.111, 11.17, 11.22, 11.23(a)-(k), 11.24, 11.27, 
11.271, 11.28, 11.29, and 11.30, and make copies of each form available to the 
public.
(b) Each application must require the applicant to provide all information 
required by the board's model form. Each application must substantially conform 
in form to the appropriate model form. The application may require information 
in addition to that required by the model form.
(c) Where the application contains or requires other information, the 
information required by this section shall be printed on the front of the form.
(d) If the chief appraiser routinely requires supporting documentation for the 
exemption, the appraisal office shall note on the application the types of 
documentation required.
(e) Each application shall require the applicant to sign and date the 
application.
(f) Each application shall include the following statement in boldface type 
immediately above or below the space for the signature and date. "Under Texas 
Penal Code, sec.37.10, if you make a false statement on this application, you 
could receive a jail term of up to one year an a fine of up to $2,000, or a 
prison term of two to 10 years and a fine of up to $5,000."
(g) An application for the exemption provided by the Tax Code, sec.11.22, for 
disabled veterans and their survivors, and sec.11.30, for a nonprofit water 
supply or wastewater services corporation, shall state that the exemption need 
not be applied for annually, that the applicant has a duty to notify the chief 
appraiser in writing before the next May 1 following the date the applicant's 
entitlement to an exemption ends, and that the chief appraiser may required an 
applicant to reapply be delivering written notice to the applicant with a new 
application.
(h) The following model forms are adopted by reference:
(1) application for cemetery exemption (Form 11.17);
(2) application for disabled veteran's or survivor's exemption (Form 11. 22);
(3) application for miscellaneous property tax exemptions (Forms 11.23);
(4) application for theater school property tax exemption (Form 11.23(g));
(5) application for historic site property tax exemption (Form 11.24);
(6) application for solar and wind-powered energy device exemption (Form 11.27);
(7) application for property tax abatement exemption (Form 11.28);
(8) application for stored offshore drilling rig exemption (Form 11.271);
(9) application for dredge disposal site exemption (Form 11.29);
(10) application for transitional housing property tax exemption (Form 11. 111); 
and
(11) application for nonprofit water supply or wastewater services corporation 
(Form 11.30).
Issued in Austin, Texas, on February 3, 1992.
TRD-9201630
Martin Cherry
Chief, General Law Section
Comptroller of Public Accounts
Effective date: February 3, 1992
Expiration date: June 2, 1992
For further information, please call: (512) 463-4028
       
34 TAC sec.9.404
The Comptroller of Public Accounts adopts on an emergency basis new sec.9. 404, 
concerning the application form for a property tax exemption for goods exported 
from Texas. The new emergency section is necessary because the 72nd Legislature, 
1991, First Called Session, changed the qualification requirements for the 
exemption. In addition, the legislature transferred responsibility for adopting 
property tax rules to the comptroller, effective November 24, 1991. The new 
emergency section prescribes the contents of the application form for exemption 
of goods exported from Texas, and adopts the form by reference.
The new section is adopted on an emergency basis under Tax Code, sec.11.43 and 
sec.11.44, which provides the comptroller with the authority to prescribe the 
contents of each property tax exemption form and the notice of exemption 
requirements.
sec.9.404. Application For Exemption of Goods Exported From Texas.
(a) Appraisal districts shall prepare and make available application forms for 
the exemption provided by the Tax Code, sec.11.251.
(b) A form shall require a property owner to provide the following information.
(1) the property owner's name, street address, mailing address if different, and 
telephone number;
(2) a description of the inventory affected by the exemption;
(3) the total cost of goods sold from inventory held by the property owner in 
the preceding year;
(4) the total cost of goods sold from inventory that in preceding year met the 
criteria set forth in the Tax Code, Texas Constitution, Article VIII, sec.1-
j(a)(1)(3), excluding the cost of equipment, machinery, or materials that 
entered into and became part of the inventory described in paragraph (3) of this 
subsection but did not themselves meet the criteria set forth in the Texas 
Constitution, Article VIII, sec.1-j(a)(1)-(3);
(5) a statement that the property owner holds items in inventory that in the 
current year meet or will meet the requirements of the Texas Constitution, 
Article VIII, sec.1-j(a)(1)-(3); and
(6) a statement indicating how long the property owner has engaged in the 
business of transporting goods out of this state.
(c) The chief appraiser shall include the following information on the form:
(1) instructions stating that the property owner must apply for the exemption 
annually;
(2) a statement that under the Penal Code, sec.37.10, the penalties for making a 
false statement on the application could include a fine of up to $5,000 and a 
jail or prison term of up to 10 years; and
(3) a statement that the chief appraiser may require the property owner to 
submit records verifying the information in the application and that if so 
required, the property owner must submit the records within 30 days of the 
request.
(d) The chief appraiser may duplicate Model Form 11.251 or employ a different 
from that set out the information listed in subsections (b) and (c) of this 
section in the same language and sequence as the model form.
(e) In special circumstances the chief appraiser may use a form that provides 
additional information, deletes information required by this section, or sets 
out the required information in different language or sequence then that 
required by this section if the form has been previously approved by the 
Property Tax Division, Comptroller of Public Accounts.
(f) Model Form 11.251 is adopted by reference. Copies of the form may be 
obtained from the Comptroller of Public Accounts, Property Tax Division, 4301 
Westbank Drive, Building B, Suite 100, Austin, Texas 78746-6565.
Issued in Austin, Texas, on February 3, 1992.
TRD-9201632
Martin Cherry
Chief, General Law Section
Comptroller of Public Accounts
Effective date: February 3, 1992
Expiration date: June 2, 1992
For further information, please call: (512) 463-4028
       
34 TAC sec.9.405
The Comptroller of Public Accounts adopts on an emergency basis new sec.9. 405, 
concerning the application form for a residence homestead property tax 
exemption. The new emergency section is necessary because the 72nd Legislature, 
1991, First Called Session, transferred responsibility for adopting property tax 
rules to the comptroller, effective November 24, 1991. The new emergency section 
establishes requirements for the contents of a residence homestead property tax 
exemption application form and adopts by reference a model application form.
The new section is adopted on an emergency basis under Tax Code, sec.11.43 and 
sec.11.44, which provides the comptroller with the authority to prescribe the 
contents of property tax exemption applications and contents of the notice of 
exemption requirements.
sec.9.405. Exemption Application for Residence Homesteads.
(a) All appraisal offices shall prepare and make available applications for 
residence homestead exemptions.
(b) All applications shall contain spaces for the property owner to provide the 
following information:
(1) the name and address of the property owner;
(2) the street address or other description of the property, and, if the 
property is a mobile home, the make, model, and permanent identification number, 
together with a copy of the document of title to the mobile home if the mobile 
home is eight feet wide or wider, 40 feet long or longer, or occupies an area of 
320 square feet, and the document of title has not been canceled;
(3) whether the property owner qualifies for the general residence homestead 
exemption. The application form shall require the property owner to indicate 
whether he owns the property, whether it was his residential homestead on 
January 1 of the year for which the application is filed, and whether he has 
claimed a residential homestead exemption on any other property for the year;
(4) whether the property owner qualifies for over-65 homestead exemptions or for 
the continuation of a school tax ceiling as an over-55 surviving spouse of a 
person who died while entitled to the tax ceiling;
(5) whether the property owner qualifies for disability exemptions;
(6) if the property is owned by a cooperative housing corporation, whether the 
applicant has an exclusive right to occupy the property because he or she owns 
stock in the corporation; and
(7) whether the property owner is applying for the exemption in the current year 
or is making a late application to qualify for the exemption beginning with the 
preceding year.
(c) All applications shall require the applicant to sign and date the 
application.
(d) All applications for residence homestead exemption shall contain a statement 
indicating that by signing the application, the applicant states that he/she is 
qualified for the exemptions indicated, and a statement that under the Penal 
Code, sec.37.10, if the applicant intentionally makes a false statement on the 
application, he or she could receive a jail term of up to one year and a fine of 
up to $2,000, or a prison term of two to 10 years and a fine of up to $5, 000.
(e) All applications shall contain instructions which state that the property 
owner need not apply for the exemption annually, that the applicant has a duty 
to notify the chief appraiser in writing before May 1 when his entitlement to 
the exemption ends, and that the chief appraiser may require the property owner 
to reapply for the exemption.
(f) Where the application contains or requires other information, the 
information required by this section shall be printed on the front of the form. 
Otherwise, the application shall be prepared as a separate form from any other 
form.
(g) If the chief appraiser routinely requires supporting information or other 
documents for a homestead exemption, the appraisal office shall note the type(s) 
of documentation required on the application.
(h) The chief appraiser shall determine each application in accordance with the 
provisions of the Tax Code, Chapter 11.
(i) With each application form the appraisal office shall provide a list of 
taxing units served by the appraisal district, together with all residential 
homestead exemptions each offers.
(j) If the chief appraiser learns of the death of a person qualified for over-65 
homestead exemptions and it appears that the person's spouse has acquired 
ownership of the homestead, the chief appraiser should require the surviving 
spouse to file a new homestead exemption application. Based on the information 
provided in the new application, the chief appraiser shall determine whether the 
surviving spouse qualifies for homestead exemptions, including over-65 
exemptions, and whether the surviving spouse may retain the tax ceiling for 
school tax purposes established on the homestead by the decedent.
(k) An application for residential homestead exemption form is adopted by 
reference. Copies of the form may be obtained from the Comptroller of Public 
Accounts, Property Tax Division, 4301 Westbank Drive, Building B, Suite 100, 
Austin, Texas 78746-6565.
Issued in Austin, Texas, on February 3, 1992.
TRD-9201634
Martin Cherry
Chief, General Law Section
Comptroller of Public Accounts
Effective date: February 3, 1992
Expiration date: June 2, 1992
For further information, please call: (512) 463-4028
       
Subchapter D. Appraisal Review Board
34 TAC sec.9.801
The Comptroller of Public Accounts adopts on an emergency basis new sec.9. 801, 
concerning property tax receipts. The new emergency section is necessary because 
the 72nd Legislature, 1991, First Called Session, added elements of information 
required on a notice of protest form. In addition, the legislature transferred 
responsibility for adopting property tax rules to the comptroller, effective 
November 24, 1991. The new emergency section establishes requirements for a 
notice of protest form, including a provision giving the property owner an 
opportunity to request a copy of the appraisal review board's hearing 
procedures.
The new section is adopted on an emergency basis under the Tax Code, sec.5.07, 
which provides the comptroller with the authority to prescribe the contents of 
all forms necessary for the administration of the property tax system, and 
sec.41. 44, which provides the comptroller with the authority to prescribe the 
contents of a form for notice of protest.
sec.9.801. Notice of Protest.
(a) To be entitled to a hearing and determination of a protest by an appraisal 
review board, a property owner initiating the protest must file a written notice 
of the protest with the appraisal review board having authority to hear the 
matter protested.
(b) A notice of protest is sufficient if it:
(1) identifies the protesting property owner, including a person claiming an 
ownership interest in the property;
(2) identifies the property that is the subject of the protest; and
(3) indicates apparent dissatisfaction with some determination of the appraisal 
office.
(c) The notice of protest need not be on an official form. The protesting 
property owner may use the model form adopted by, and available from the 
Comptroller of Public Accounts or any other form or notice which contains the 
information set forth in subsection (b) of this section.
(d) The Model Notice of Protest Form 41.44 is adopted by the Comptroller of 
Public Accounts by reference. Copies of this form are available from the 
Comptroller of Public Accounts, Property Tax Division, 4301 Westbank Drive, 
Building B, Suite 100, Austin, Texas 78746-6565.
Issued in Austin, Texas, on February 3, 1992.
TRD-9201622
Martin Cherry
Chief, General Law Section
Comptroller of Public Accounts
Effective date: February 3, 1992
Expiration date: June 2, 1992
For further information, please call: (512) 463-4028
       
34 TAC sec.9.802
The Comptroller of Public Accounts adopts on an emergency basis new sec.9. 802, 
concerning the affidavit to be signed by an appraisal review member hearing a 
property owner's protest. The new emergency section is necessary because the 
72nd Legislature, 1991, First Called Session, required this affidavit of 
appraisal review board members. In addition, the legislature transferred 
responsibility for adopting property tax rules to the comptroller, effective 
November 24, 1991. The new emergency section prescribes the contents of the 
appraisal review board member's affidavit stating that the member has not 
communicated with another person concerning the property under protest or any 
matter related to the property owner's protest.
The new section is adopted on an emergency basis under the Tax Code, sec.5.07, 
which provides the comptroller with the authority to prescribe the contents of 
all forms necessary for the administration of the property tax system.
sec.9.802. Affidavit for Protesting Hearing.
(a) A member of the appraisal review board shall file the affidavit required by 
the Tax Code, sec.41.66, before hearing a protest.
(b) The appraisal review board shall prepare and make available forms for the 
affidavit required by the Tax Code,  s41.66. A form shall contain the following 
information:
(1) a description of the property that is the subject of the protest;
(2) a statement by the affiant that the affiant has not communicated with 
another person about the evidence, argument, facts, merits, or any other matters 
related to the property owner's protest, or about the property under protest, 
excluding cases where the property was used as part of a sample or compared with 
other properties in another proceeding before the board and cases in which the 
contact was expressly permitted under the Tax Code, Chapter 41;
(3) a space for the signature of the affiant; and
(4) a space for the officer who administers the oath to the affiant to affix the 
date, his signature, and his title.
(c) A notary public, and any other officer authorized by law to administer oaths 
and who is not in conflict concerning the subject of the affidavit, may 
administer the oath for the affidavit.
(d) The appraisal office may duplicate Model Form 41.66 or use a different form 
that sets out the information listed in subsection (b) of this section in the 
same language and sequence as the model form.
(e) In special circumstances the chief appraiser or the appraisal review board 
may use a form that provides additional information, deletes information 
required by this section, or sets out the required information in different 
language or sequence than that required by this section if the form has been 
previously approved by the Comptroller of Public Accounts.
(f) If an appraisal review board member is unable to sign the affidavit required 
under the Tax Code, sec.41.66, and this section because of contacts by the 
member with another person concerning the property owner's protest or the 
property under protest, the member shall be recused from hearing the protest.
(g) The model Affidavit for Protest Hearing Form 41.66 is adopted by reference 
by the Comptroller of Public Accounts. Copies of this form may be obtained from 
the Comptroller of Public Accounts, Property Tax Division, 4301 Westbank Drive, 
Building B, Suite 100, Austin, Texas 78746-6565.
Issued in Austin, Texas, on February 3, 1992.
TRD-9201624
Martin Cherry
Chief, General Law Section
Comptroller of Public Accounts
Effective date: February 3, 1992
Expiration date: June 2, 1992
For further information, please call: (512) 463-4028
       
Subchapter E. Tax Office Administration
34 TAC sec.9.1001
The Comptroller of Public Accounts adopts on an emergency basis new sec.9. 1001, 
concerning property tax receipts. The new emergency section is necessary because 
the 72nd Legislature, 1991, First Called Session, added two elements of 
information required on a property tax receipt. In addition, the legislature 
transferred responsibility for adopting property tax rules to the comptroller, 
effective November 24, 1991. The new emergency section establishes requirements 
for current and delinquent property tax receipts, including a provision 
requirement that the receipt show the tax rate and taxable value for the 
property for each year for which the receipt is requested.
Comments on the new section may be submitted to Barbara Truesdale, Manager, 
Property Tax Division, 4301 Westbank Drive, Austin, Texas 78746-6565.
The new section is adopted on an emergency basis under the Tax Code, sec.31. 
075, which provides the comptroller with the authority to prescribe the 
description of property required on a property tax receipt.
sec.9.1001. Current and Delinquent Tax Receipts.
(a) All offices collecting taxes for purposes of ad valorem taxation shall 
prepare and issue current and delinquent tax receipts, as applicable, and, as 
requested, for the payment of current and delinquent taxes.
(b) Current tax receipts for the payment of current taxes shall make provision 
for the following items of information:
(1) the name and address of the collecting office and the name of the taxing 
unit(s) for which that office collects on that property;
(2) the name and address of the property owner and/or agent;
(3) the description of the property as shown on the tax roll;
(4) the tax roll account number of the property and, if different, the appraisal 
roll account number of the property;
(5) the year for which the taxes are paid;
(6) the taxable value of the property;
(7) the tax rate imposed by each taxing unit taxing the property;
(8) the amount of taxes paid, including a breakdown of taxes collected for each 
taxing unit;
(9) the date the taxes are paid; and
(10) in cases of split payment, indication that the amount paid is a split 
payment.
(c) Delinquent tax receipts for the payment of delinquent taxes shall make 
provision for the following items of information:
(1) subsection (b)(1)-(9) of this section, except that subsection (b)(6) and (7) 
of this section shall include the required information for each year for which 
the taxes are paid;
(2) the amount of penalty and interest collected; and
(3) at the option of the collecting office, more than one year of delinquent 
taxes paid may appear on one delinquent tax receipt.
(d) Collecting offices failing to prepare current and delinquent tax receipts as 
required in this section may be judged to be in compliance upon a showing to the 
board that current and delinquent tax receipts substantially equivalent to that 
required in this section have been prepared.
Issued in Austin, Texas, on February 3, 1992.
TRD-9201621
Martin Cherry
Chief, General Law Section
Comptroller of Public Accounts
Effective date: February 3, 1992
Expiration date: June 2, 1992
For further information, please call: (512) 463-4028