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A B C D E F H I J L M N O P R S T U V W Y Z

Abatement

Authorization, Const. art. VIII, 1-g
Exemption application, Rule 9.415
Property Redevelopment and Tax Abatement Act, Chap. 312, Tax Code
Refund of state sales and/or franchise tax, 111.301
Registry, 312.005
Tax abatement for redevelopment, 11.28
Voluntary cleanup of contaminants, 312.211

Address

Change on appraisal records, 25.25
Collector's address and phone number, 31.01
Correction requested, 31.01
Delivery of notice to property owner, 1.07
Waiver of penalty and interest, 33.011

Affidavit

Evidence given to ARB, 41.66
Protest hearing, 41.45
Tax deferral, 33.06 and 33.065

Agents

Appearance before ARB, 41.66
Designating an agent, 1.111
Hearing postponement, 41.46
Model form for designation of agent, Rule 9.3044
Model form for residential property agent, Rule 9.3044
Notices to fiduciary, 1.11
Tax consultant, Texas Revised Civil Statutes, art. 8886

Agricultural (1-d) land

Application
Action on application, 23.43 and Const. art. VIII, 1-d
Application form, Rule 9.402
Deadline for filing, 23.43
Penalty for late filing, 23.431
Appraisal, 23.41, Rule 9.4001 and Const. art. VIII, 1-d
Chief appraiser
Action on application, 23.44
Notification of annual application, 23.43
Defined, 23.42 and Const. art. VIII, 1-d
Eligibility, 23.42
Florist items, 23.425
Listing in appraisal records, 25.011 and 25.02
Property lists, Rule 9.3012
Protest of determination of change in use, 41.41
Rollback tax for sale or change in use, 23.46 and Const. art. VIII, 1-d

Agricultural (1-d-1) land

Application
Action on application, 23.57
Deadline, 23.54
Form, 23.54 and Rule 9.402
Penalty for late application, 23.541
Appraisal, 23.52, Rule 9.4001 and Const. art. VIII, 1-d-1
Capitalization rate, 23.53
Cemetery rollback, 23.55
Change of use determination, 23.55 and Rule 9.3049
Defined, 23.51
Ecological laboratories, 23.51
Eligibility
City limits, 23.56
Listing in appraisal records, 25.011 and 25.02
Non-resident alien, 23.56
Property lists, Rule 9.3012
Protest of determination of change in use, 41.41
Religious property rollback, 23.55
Rollback tax for sale or change, 23.55
Timber conversion with agricultural value, 23.59
Waive right to agricultural value, 23.47 and 23.58
Wildlife management, 23.51 and 23.521

Agriculture and agricultural land

Agricultural advisory committee, 6.12
Agricultural (1-d) land, this index
Agricultural (1-d-1) land, this index
Appraisal
Agricultural (1-d) land, 23.41 and Const. art. VIII, 1-d
Agricultural (1-d-1) land, 23.51 and Const. art. VIII, 1-d-1
Buffalo, cattalo and bison, exemption, 11.23
County agricultural land, Const. art. VII, 6a
County public school fund land, exempt property, 25.07
Farm products exemption
Livestock, 11.16
Nursery products, 11.16
Implements of husbandry, exemption, 11.161 and Const. art. VIII, 19a
Public school grazing lands, taxation, 11.11 and Const. art. VI, 6a

Airports

Airport authorities, authorization, Const. art. IX, 12
Public access airport property, this index
Public transportation facility, possessory interests in, 25.07
Tax abatement, 312.204

Allocation, interstate

Aircraft, 21.05
General, 21.03
Guidelines, Rule 9.4033
Non-commercial aircraft, 21.055
Watercraft, 21.031

Animals

Buffalo, cattalo and bison, exemption, 11.23
Exemptions, this index
Exotic game, agricultural use, 23.51
Humane treatment, charitable organizations, 11.18
Livestock, exemption, 11.16 and Const. art. VIII, 19
Wildlife, preserving or conserving, 11.18
Wildlife management, 23.51

Annexation

Imposition of taxes on annexed property, 26.14
New property in truth-in-taxation, 26.012

Appraisal

Agricultural (1-d) land, 23.41 and Rule 9.4001
Agricultural (1-d-1) land, 23.51 and Rule 9.4001
Boats, outboard motors and trailers, 23.12, 23.124 and Rule 9.4035
Cards, Rule 9.3001
Cost approach to value, 23.011
Decreased value, 22.03 and Rule 9.3015
Ecological laboratory land, 23.51 and Rule 9.402
Government actions, 23.11, 23.21 and Gov't. Code, Chap. 2007
Heavy equipment dealers' inventory, 23.1231 and Rule 9.4035
Homeowners' organization property, 23.18
Homestead value limited, 23.23
Income approach to value, 23.012
Insurance company intangible property, 23.15
Inventory appraisal, 23.12
Market value, 1.04(7) and 23.01
Manufactured homes, 32.014
Manufactured homes retailers' inventory, 23.127 and Rule 9.4035
Mass appraisal, 23.01
Mineral interests, 23.17
Mineral interests under $500, 11.146
Motor vehicle inventory, 23.121 and Rule 9.4035
Omitted property, 25.21
Outboard motor dealers' inventory, 23.124 and Rule 9.4035
Periodic reappraisal, 25.18
Public access airport property, this index
Railroad rolling stock, 24.31
Ratio, 1.12
Reappraisal in natural disaster area, 23.02
Reappraisal of property, 25.18
Records inspection by owner, 25.195
Recreational, park and scenic land, this index
Rental property for low and/or moderate income housing, 23.21 and 23.22
Sales approach to value, 23.013
Savings and loan association intangible property, 23.16
Special appraisal lists, Rule 9.3012
Statewide appraisal prohibited, Const. art. VIII, 23
Three approaches to value, 23.0101
Timber land, this index
Uniform Standards of Professional Appraisal Practice, 23.01

Appraisal districts

Appraisal office, 6.05
Appraisal review board
Affidavit for protest hearing, 41.66 and Rule 9.802
Appointment, 6.41 and 6.412
Approval of records, 25.24 and 41.12
Assistance of Comptroller, 5.041 and 41.65
Attorneys, representation, 6.43
Authorization, Const. art. VIII, 18
Auxiliary members, 6.411 (repealed)
Challenge hearings
Challenge by taxing unit, 41.03
Determination of challenge, 41.07
Hearing on challenge, 41.04
Notice of challenge hearing, 41.06
Petition of challenge, 41.04
Compensation, 6.42
Compliance with deadlines, 43.04
Comptroller
Assistance, 41.65
Manual, 5.041
Prohibited advice for protest, 5.041
Training, 5.041
Conflict of interest, 41.69 and Chap. 171, Local Gov't. Code
Contracts with appraisal district, 6.412
Correction of appraisal roll
Clerical errors, 25.25
Following judicial review, 42.41
Inaccuracies, 25.25
Joint motion, 25.25
Multiple appraisals, 25.25
Non-existent property, 25.25
One-third over appraisal, 25.25
Correction of clerical errors during review, 41.09
Correction of records on recommendation of chief appraiser, 41.10
Creation of appraisal roll for appraisal district, 25.24
Creation of board, 6.41
Eligibility, 6.41 and 6.412
Employees, 6.43
Ex parte communications, 6.41 and 41.66(f)
Hearing procedures
Conduct of hearings, 41.66
Consolidated hearings, 41.45
Evidence at hearings, 41.67
Hearing times, 41.71
Record of proceeding, 41.68 and Rule 9.803
Rescheduled hearings, 41.45
Inspection of tax records, 41.64
Joint motion, 25.25
Judicial review, this index
Manual by Comptroller, 5.041
Notice to property owner of change in records, 41.11
Number of members, 6.41
Open meetings notice, Chap. 551, Gov't. Code
Open records, Chap. 552, Gov't. Code
Order for corrections, 41.02
Organization, 6.41
Overlapping properties, 6.025
Panels, 41.45
Penalty for ex parte communications, 6.41
Protest hearings
Authorization, Const. art. VIII, 23
Determination of protest, 41.47
Failure to give notice, 41.411
Hearing on protest, 41.45
Inequality of appraisal, 41.43
Issues of protest, 41.41
Notice of certain matters before hearing, 41.461
Notice of hearing, 41.46
Notice of hearing procedures, 41.66
Notice of protest, 41.44 and Rule 9.801
Organization into hearings panels, 41.45
Rehearing, 41.45
Situs, 41.42
Times, 41.71
Waive right to hearing notice, 41.46
Public notice of protest and appeal procedures, 41.70 and Rule 9.3064
Receipt of appraisal records, 25.22
Record requirements, Rule 9.803
Relatives, agents or appraisers, 6.412
Removal, 6.41
Review of records, 41.12
Subpoena
Compensation for witnesses, 41.63
Service and enforcement, 41.62
Standard for issuance, 41.61
Terms of office, 6.41
Taxing unit employees, 6.41 and 6.412
Training by Comptroller, 5.041
Board of directors
Appointment of appraisal review board, 6.41 and 6.412
Appointment of board members, 6.03, 6.031 and 6.037
Appointment of chief appraiser, 6.05
Audits, 6.063
Budget amendments, 6.06
Budget surplus, 6.06
Budgeting, 6.06
Collection of taxes
Authority, 6.24 and 6.26
Split payment option, 31.03
Compensation, 6.04
Competitive bidding requirement, 6.11
Conflict of interest, Chap. 171, Local Gov't. Code
Conservation and reclamation districts, 6.037
Contracts for appraisal services, 25.01
Contracts with board members barred, 6.036
County tax assessor as non-voting director, 6.03 and 6.034
Delinquent taxes, 6.035
Designation of depository, 6.09
Eligibility, 6.03
Employment of relatives, 6.035 and 6.05
Establishment of appraisal office, 6.05
Financing, changing method or allocation, 6.061
Nomination for board, 6.03
Noncompliance by appraisal district, 5.102
Notice of appraised value, 25.19
Number of directors, 6.03 and 6.031
Open meetings notice, Chap. 551, Gov't. Code
Open records, Chap. 552, Gov't. Code
Organization, 6.04
Ownership of real property, 6.051
Public hearing on budget, 6.06
Public notice on budget, 6.062 and Rule 9.3048
Public comment and access, 6.04
Quorum, 6.04
Reappraisal, 25.18
Recall of director, 6.032
Reimbursement of expenses, 6.04
Staggered terms, 6.032 and 6.034
Taxpayer liaison officer, 6.052
Terms of office, 6.03 and 6.032
Vacancies, 6.03
Veto of board actions, 6.10
Worker's compensation insurance, Const. art. III, 60
Boundaries
Appraisal districts, 6.02
Branch offices, 6.05
Overlapping taxing units, 6.025
Taxing units, 6.07
Competitive bidding, 6.11
Consolidation of assessment and collection by election, 6.26
Creation, 6.01
Depository, 6.09
Duty to appraise property, 6.01
Employees
Appraisal review board, assistance, 6.43
Delegation by chief appraiser, 6.05
Employment, 6.05
Nepotism, 6.05
Professional registration, art. 8885, V.A.C.S.
Training, 5.04
Fiscal year, 6.06
Methods, standards and procedures, 5.102
Payment of appraisal district costs, 6.06
Records and materials to Comptroller, 5.16 and Rule 9.3062
Single appraisal of property, Const. art. VIII, 18

Appraisal records

Agricultural land, market value of, 25.02 and Rule 9.3012
Alphabetical index of property owners, Rule 9.3009
Appraisal cards, Rule 9.3001
Boat, outboard motor and trailer inventory, 23.12, 23.124, 23.125 and Rule 9.4035
Boundaries, property overlapping, 6.025 and 25.17
Condominiums, 25.09
Correction following judicial review, 42.41
Corrections suggested to ARB in writing, 41.10
Exemptions
Absolute exemption lists, Rule 9.3011
Loss during tax year, 25.16
Partial exemption lists, Rule 9.3010
Form and content, 25.02 and Rule 9.3004
Improvements, 25.08
Inspection by appraisal review board, 41.64
Inspection by assessor, 25.20
Inspection by Comptroller, 5.16
Inspection by property owner, 25.195
Life estates, 25.05
Motor vehicle inventory, 23.12 and Rule 9.4035
Overlapping property with more than one appraisal district, 6.025
Possessory interests, 25.06
Preparation, 25.01
Property identification system, Rule 9.3014
Records retention, 6.13
Report of decreased value, 22.03 and Rule 9.3015
Separate estates or interests, 25.04
Special appraisal records, 25.011
Single appraisal of property, Const. art. VIII, 18
Standing timber, 25.10
Submission of records to appraisal review board, 25.22
Supplemental appraisal records, 25.23
Tax maps, Rule 9.3002
Undivided interests, 25.11 and Rule 9.3042
Uniform tax records system, Rule 9.3003

Appraisal review board

Appraisal districts, this index

Appraisal roll

Addition of supplemental appraisal records, 25.23
Alphabetical list of property owners, Rule 9.3009
Correction of roll
Clerical errors, 25.25
Following judicial review, 42.41
Multiple appraisals, 25.25
Nonexistent property, 25.25
One-third over appraisal, 25.25
Substantial errors, 25.25
Creation of roll for appraisal district, 25.24
Creation of roll for taxing unit, 26.01
Electronic records, 1.10
New taxing units, 26.12
Submission to Comptroller, Rule 9.3062
Tax roll, 26.09

Appraised value

Appraisal, this index

Archaeological sites

Exemptions, this index

Art galleries

Exemptions, this index

Assessed value

Defined, 1.04

Assessment

Consolidation of assessment and collection, 6.26
Contracts, 6.24

Assessment ratios

Calculation of tax, 26.09
Prohibition, 26.02

Assessor

Agricultural lands
Penalty for late application, 23.431 and 23.531
As chief appraiser, 6.05
Assessor or collector for taxing units, 6.22
Calculation of tax
Calculation of tax, 26.09
Residence homestead exemption, disregarding, 11.13
Compensation for collecting, 6.27
Corrections
Following judicial review, 42.41 - 42.43
To tax roll, 26.15
County assessor-collector, 6.21 and Const. art. VIII, 14, 16 and 16a
County assessor-collector as non-voting director, 6.03
Defined, 1.04
Duties, 6.23
Inspection of appraisal records, 25.20
Notifying taxing unit of postponed delinquency date, 31.04
Professional registration, art. 8885, V.A.C.S.
Public access airport property
Penalty for violating deed restriction, 23.97
Rollback tax, 23.96
Recreational, park and scenic land
Penalty for violating deed restriction, 23.87
Rollback tax, 23.86
Submission of appraisal roll to taxing unit, 26.04
Tax bills
Corrected bills following judicial review, 42.42
Preparation and delivery, 31.01
Timberland
Penalty for late application, 23.751

Attorneys

Appraisal review board, representation, 6.43
Contracts for assessment, 6.24
Contracts for delinquent tax collections, 6.30
Judicial review, this index
Penalty for delinquent tax collections, 33.07, 33.08

Auditor

Approval of refund application, 31.11

Audits

Financial for appraisal districts, 6.063
Performance audit, 5.12 and Rule
9.201
School district taxable property values, Rule 9.103

Automobiles

Exemptions, this index
Special inventory forms, 23.121, 23.122 and Rule 9.4035
Leased for personal use, 11.252