Texas Comptroller of Public Accounts

Texas Comptroller of Public Accounts, Glenn Hegar

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[1] Tax Code § 5.09.
[2]Tax Code § 26.02.
[3]Tax Code § 5.03(b).
[4]Tax Code § 6.01(b).
[5]Tax Code § 1.04(10).
[6]Property taxes are assessed and collected by local governments.
[7]Sales taxes are collected by businesses, submitted to the Texas Comptroller and the local portion is then remitted to local governments.
[8]Texas Constitution, Article 8, §1(a).
[9]Texas Constitution, Article 8, §20.
[10]Texas Constitution, Article 8, §18.
[11]Texas Constitution, Article 8, §1(b). This section of the Constitution sets out the general premise for exemptions that "All real property and tangible personal property in this State, unless exempt as required or permitted by this Constitution, whether owned by natural persons or corporations, other than municipal, shall be taxed in proportion to its value, which shall be ascertained as may be provided by law." Other Constitutional provisions set out specific exemptions required or permitted.
[12]Texas Constitution, Article 8, §21(c).
[13]Tax Code § 5.09.
[14]The International Association of Assessing Officers, Property Appraisal and Assessment Administration, edited by Joseph K. Eckert, Ph.D. (Chicago, Illinois, 1990), p. 15. This publication is commonly called the Red Book. Tax Code §§ 1.04(8) and 23.01.
[15]Tax Code § 1.04(8).
[16] Tax Code § 1.04(10).
[17]Tax Code § 5.10(a).
[18]Tax Code §1.04(7).
[19]Although there are 254 counties in the state, the Panhandle counties of Potter and Randall, where Amarillo is located, operate a joint appraisal district.
[20]Tax Code §6.06(d).

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