Texas Comptroller's Property Tax Rules
Chapter 9. Property Tax Administration
Texas Administrative Code, Title 34, Part I
Subchapter E. Tax Office Administration
(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) 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 [Comptroller] that current and delinquent tax receipts substantially equivalent to that required in this section have been prepared.
Effective July 17, 1992, 17 TexReg 4808.
Property tax forms, see Sec. 5.07(a).
Tax receipts, see Sec. 31.075.
Temporary tax receipts, see Rule Sec. 9.3043.