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Texas Comptroller's Property Tax Rules
Chapter 9. Property Tax Administration
Texas Administrative Code, Title 34, Part I

Subchapter H. Tax Record Requirements

Sec. 9.3039. Tax Refund Form.

(a) All offices collecting taxes for purposes of ad valorem taxation shall prepare and make available forms for use by taxpayers in applying for a tax refund for an overpayment or erroneous payment of taxes, as provided in Texas Property Tax Code, Sec. 31.11.

(b) The tax refund form shall make provision for the following items of information to be filed by the taxpayer who believes that an overpayment or erroneous payment of taxes has been made:

(1) the name and address of the property owner and/or agent;

(2) the description of the property and its location;

(3) the account number of the property on the tax roll and/or tax receipt of the property;

(4) the name of the taxing unit(s) from which the refund is requested;

(5) the year for which the refund is requested;

(6) the date of the payment of taxes;

(7) the amount of taxes paid by the taxpayer;

(8) the amount of refund requested by the taxpayer;

(9) the reason that the taxpayer believes that the payment was an overpayment or erroneous payment and support documentation;

(10) the signature of the applicant;

(11) the date of the application for tax refund.

(c) The office collecting taxes for purposes of ad valorem taxation shall provide the following items of information on the tax refund form:

(1) the name and address of the collecting office and the name of the taxing unit(s) for which that office collects;

(2) an indication of the approval or disapproval of the application by a taxpayer for a tax refund;

(3) the signature of the authorized officer charged with the authority to approve or disapprove tax refunds and the date of the approval or disapproval;

(4) the signature of the tax assessor collector of the taxing unit, if the signature is required by the Tax Code, Sec. 31.11, and the date of the approval or disapproval.

(d) The application form for tax refund shall contain the following affirmation above the signature of the applicant: "I hereby apply for the refund of the above described taxes and certify that the information I have given on this form is true and correct."

(e) The tax refund application shall also contain the following statement: "If you make a false statement on this application, you could be found guilty of a Class A misdemeanor or a state jail felony under the Texas Penal Code, Sec. 37.10."

(f) Collecting offices failing to prepare a tax refund form as required in subsection (a) of this section may be judged to be in compliance upon a showing to the comptroller that a tax refund form substantially equivalent to that required in subsection (a) of this section has been prepared.

Effective March 24, 1982, 7 TexReg 1057; transferred effective November 26, 1991, as published in the Texas Register September 18, 1992, 17 TexReg 6481; amended to be effective February 24, 2000, 25 TexReg 1393.

Cross References:
Property tax forms, see Sec. 5.07(a).
Refund of erroneous payment or overpayment, see Sec. 31.11.

Sec. 9.3040. Tax Certificates.

(a) All offices collecting taxes for purposes of ad valorem taxation shall prepare and issue tax certificates showing the amount of delinquent taxes, penalties, and interest due on any specified property, upon the request of any person, as provided by the Texas Property Tax Code, Sec. 31.08.

(b) The tax certificate 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 the specified property;

(2) the name and address of the property owner;

(3) the description of the property;

(4) the account number of the property;

(5) the year for which delinquent taxes, penalties, and interest are due;

(6) if the specified property has received or is receiving special valuation based on its use, a statement that additional rollback taxes may become due. These special valuations include the provisions under the Texas Constitution, Article VIII, Sec. 1-d and Sec. 1-d-1; recreational, park, and scenic land; and public access airport property;

(7) the amount of delinquent taxes, penalties, and interest due for each taxing unit;

(8) the date of the tax certificate;

(9) the signature of the authorized officer of the collecting office.

(c) The tax certificate shall also make provision for an affirmation by the authorized officer of the collecting office that a careful check of the tax records of the office has been made on the specified property and the tax certificate indicates the amount of delinquent taxes.

(d) Collecting offices failing to prepare tax certificates as required in this section may be judged to be in compliance upon a showing to the [Comptroller] that tax certificates substantially equivalent to that required in this section have been prepared.

Effective March 24, 1982, 7 TexReg 1057; transferred effective November 26, 1991, as published in the Texas Register September 18, 1992, 17 TexReg 6481.

Cross References:
Property tax forms, see Sec. 5.07(a).
Tax certificates, see Sec. 31.08.

Sec. 9.3042. Request Forms for Separate or Joint Taxation.

(a) Separate taxation of standing timber.

(1) All appraisal offices and tax offices appraising property for purposes of ad valorem taxation shall prepare and make available forms for use by taxpayers to request separate taxation of standing timber from the land on which the timber is located, as provided in the Tax Code, Sec. 25.10(c). The request filed with the appraisal office shall apply to all taxing units in which the specified property is located for which the office appraises.

(2) The request form for separate taxation of timber shall make provision for the following items of information:

(A) a statement indicating that the request must be filed annually between January 1 and before May 1;

(B) the year for which the request is made;

(C) the name and address of the property owner filing the request or his agent, if applicable, and an indication whether the person owns an interest in the timber or the land;

(D) the name(s) and address(es) of all owners and whether their ownership is in the land or the timber involved;

(E) the description of the land which contains the standing timber and its location;

(F) a statement of what documents will be required to prove separate ownership of the standing timber and the land;

(G) the signature of the property owner or agent; and

(H) the date of the request.

(3) The request for separate taxation form shall include the following affirmations.

(A) "I hereby affirm that the standing timber is separately owned from the land on which it is located, each being owned by the persons identified in this request."

(B) "I hereby request that the standing timber located on the land described in this request be listed on the appraisal records of the appraisal office separately from the land on which the timber is located."

(C) "I certify that the information given on this form is true and correct."

(b) Separate taxation of undivided interests.

(1) All appraisal offices and tax offices appraising property for purposes of ad valorem taxation shall prepare and make available forms for use by taxpayers to request separate taxation of an undivided interest as provided in the Tax Code, Sec. 25.11(b). The request filed with the appraisal office shall apply to all taxing units in which the specified property is located for which the office appraises.

(2) The request form for separate taxation of an undivided interest shall make provisions for the following items of information:

(A) a statement indicating that the request must be filed between January 1 and before May 1;

(B) the name and address of the property owner requesting the separate listing and his agent, if applicable;

(C) the name(s) and address(es) of all other owners of the property involved;

(D) a description of the property involved;

(E) the property owner's proportionate interest in the property;

(F) a statement of what documents will be required to prove ownership in the property and the proportion the owner's interest bears to the whole;

(G) the signature of the property owner or agent; and

(H) the date of the request.

(3) The request for separate taxation form shall include the following affirmations.

(A) "I hereby affirm that I own an undivided interest in the herein described property in the proportion stated in this request."

(B) "I hereby request that my undivided interest in the specified property be listed on the appraisal records of the appraisal office separately from any remaining undivided interest."

(C) "I certify that the information given on this form is true and correct."

(c) Joint taxation of mineral interests.

(1) All appraisal offices and tax offices appraising property for purposes of ad valorem taxation shall prepare and make available forms for use by taxpayers to request joint taxation of separate interests in minerals, other than interests having a taxable value of less than $500, as provided in the Tax Code, Sec. 25.12(b). The request filed with the appraisal office shall apply to all taxing units in which the specified property is located for which that office appraises.

(2) The request form for joint taxation of separate interests in minerals shall make provisions for the following items of information:

(A) a statement indicating that the request must be filed between January 1 and before May 1;

(B) the name and address of the designated operator requesting the separate listing and his agent, if applicable;

(C) an identification of the property involved;

(D) the type and amount of interest expressed in decimal form to be listed jointly in the name of the designated operator;

(E) if a portion of the nonroyalty mineral interest(s) is not intended to be listed jointly in the name of the designated operator, the name and address of the owner(s) of such interest(s) shall be listed;

(F) the signature of the designated operator or his agent;

(G) the date of the request; and

(H) a statement that a request for joint taxation may not be filed if the taxable value of the interest is less than $500.

(3) The request for joint taxation of mineral interests form shall include the affirmations found in subparagraphs (A) and (B) of this paragraph.

(A) "I hereby request that the separate mineral interests in the property described in this form be listed jointly in the manner specified herein."

(B) "I certify the information given on this form is true and correct to the best of my knowledge and belief."

(d) Compliance by appraisal offices. Offices appraising property for purposes of ad valorem taxation that fail to prepare and make available request forms for separate taxation of timber, separate taxation of undivided interests, and joint taxation of mineral interests as required in subsections (a)-(c) of this section may be judged to be in compliance upon a showing to the comptroller that such forms substantially equivalent to those required in subsections (a)-(c) of this section have been prepared and made available.

(e) The new model forms in subsections (e)(1)-(e)(3) of this section 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, P. O. Box 13528, Austin, Texas 78711-3528. Copies may also be requested by calling our toll-free number 1-800-252-9121. In Austin, call (512) 305-9999. From a Telecommunications Device for the Deaf (TDD), call 1-800-248-4099, toll free. In Austin, the local TDD number is (512) 463-4621. The following model forms are adopted by reference:

(1) Request for Separate Taxation of Standing Timber (Form 50-170);

(2) Request for Separate Taxation of an Undivided Interest (Form 50-171); and

(3) Operator's Request for Joint Taxation of Mineral Interest (Form 50-172).

Effective May 11, 1982, 7 TexReg 1697; transferred effective November 26, 1991, as published in the Texas Register September 18, 1992, 17 TexReg 6481; amended to be effective February 3, 1998, 23 TexReg 799.

Cross References:
Minimum standards for appraisal district operations, see Sec. 5.03(a).
Property tax forms, see Sec. 5.07(c).
Mineral interests, see Sec. 25.12.
Standing timber, see Sec. 25.10.
Undivided interests, see Sec. 25.11.

Sec. 9.3043. Temporary Tax Receipts.

(a) In this section:

(1) payment of taxes under protest means a payment:

(A) required by the Tax Code, Sec. 42.08, to preserve a property owner's right to proceed to a final determination of an appraisal appeal;

(B) required by the Tax Code, Sec. 25.25(e), to preserve a property owner's right to a final determination of a joint motion alleging a substantial error on the appraisal roll;

(C) required by the Tax Code, Sec. 41.411(c), to preserve a property owner's right to a final determination of a protest of failure to give notice;

(2) conditional payment of taxes means a payment of the amount that the Tax Code, Sec. 31.071, permits a property owner to pay while his property is subject to a pending protest or challenge;

(3) partial payment of taxes means a payment, other than a payment of taxes under protest or a conditional payment of taxes, that is less than the full amount of current taxes due.

(b) A collector shall accept a payment under protest or conditional payment of taxes at any time after the unit has delivered substantially all its tax bills for the year, provided the taxpayer clearly indicates that a payment is made under protest or is a conditional payment. A collector shall accept partial payments of taxes if the collector has adopted a policy of accepting partial payments with the approval of the taxing unit's governing body of if the taxing has provided for split payment of taxes.

(c) A collector shall issue a receipt for a conditional payment of taxes, whether or not the taxpayer requests one. A collector shall issue a receipt for a payment of taxes under protest or a partial payment of taxes upon request of a taxpayer.

(d) A receipt for a conditional payment of taxes or a payment of taxes under protest must state that the receipt is temporary pending the determination of final tax liability and that a permanent receipt will be issued when the amount finally determined to be due is paid. After the final determination of a protest, challenge, or appeal and payment of any additional tax, the collector shall issue a permanent receipt.

(e) A receipt for a partial payment of taxes must state that the receipt is for a partial payment only and must not the amount of taxes still due.

(f) Except as required by this section, a receipt for a payment of taxes must conform to the requirements of Sec. [9.1001] of this title (relating to Current and Delinquent Tax Receipts).

(g) If the tax collector reasonable believes that the amount of tax tendered is not the amount required to preserve an appeal under the Tax Code, Sec. 42.08, the collector shall notify the appraisal district of the deficiency as soon as possible.

Effective December 3, 1987, 12 TexReg 4368; transferred effective November 26, 1991, as published in the Texas Register September 18, 1992, 17 TexReg 6481.

Cross References:
Current and delinquent tax receipts, see Rule Sec. 9.1001.
Tax receipts, see Sec. 31.075.

Sec. 9.3044. Appointment of Agents for Property Taxes.

(a) Except as provided by subsection (o) of this section, a property owner shall use comptroller Model Form 1.111 [50-162] to designate an agent for property tax matters. For the purposes of this section, the term "property owner" includes a person who claims a legal interest in the property.

(b) All appraisal districts shall prepare and make available copies of comptroller Model Form 1.111 [50-162] for taxpayers to use in designating agents for property tax matters.

(c) The appointment of an agent under subsection (a) of this section is not binding on an appraisal district until the designation form is filed with the district. The property owner shall indicate the date the owner appoints the agent on the designation form. If the property owner files forms designating more than one agent to act in the same capacity for the same item of property, the form bearing the later date of appointment revokes the form bearing the earlier date, as of the date the form bearing the later date is filed.

(d) Designation of an agent to receive notices or other communications is not effective for any notice or other communication about a property that is mailed before the property owner or agent files written notice that the designation applies to that property.

(e) While the appraisal office may act on the basis of information provided from a variety of sources, including persons who verbally represent that they act on behalf of property owners, an appraisal district or appraisal review board should require that the form required by this section be filed with the appraisal district before taking any action that increases the property owner's tax liability on the basis of information provided by a person who claims to represent the property owner.

(f) For the purposes of the prohibition against designating more than one agent for a single item of property in the Tax Code, Sec. 1.111(d), an item of property means the property included under a single appraisal district account number. Unless the appraisal district has separately listed an improvement or the property owner presents documentation to the appraisal district showing separate ownership of land and improvements, a property owner may not designate separate agents to represent land and improvements. A property owner may, however, designate different agents to represent him in different capacities on a single item of property or on different aspects of a particular case.

(g) An appraisal district may not require a property owner to file the form required by subsection (a) of this section if the owner designated an agent in writing and filed the document with the appraisal district before the effective date of this section unless the document does not contain the following information:

(1) the name and address of the agent;

(2) the name and address of the owner;

(3) a statement of the purposes for which the agent is designated;

(4) the signature of the property owner or of a person authorized under the Tax Code, Sec. 1.111, to sign agent authorizations; or

(5) a description of the property for which the owner originally authorized the agent's representation.

(h) If the appraisal district requires a new designation under subsection (g) of this section, the appraisal district shall deliver a written notice that a new designation is required, stating the reasons for the requirement, to the property owner and the designated agent.

(i) If a property owner directs delivery of tax bills or notices to an agent after the date appraisal records are certified, the chief appraiser, as soon as practicable after the designation is filed, shall notify the affected taxing unit of the property owner's name, the account number of the property, and the name and address of the agent designated for notice.

(j) A property owner is not required to file a written designation of agent for a person who:

(1) acts as a courier for the property owner;

(2) prepares documents in a clerical capacity for the property owner;

(3) is an employee of the owner or of a corporate parent, affiliate, or subsidiary of the owner and is authorized by the owner to represent him;

(4) is an attorney licensed to practice law in the State of Texas and retained by a property owner to represent him before the appraisal district or appraisal review board; or

(5) is a mortgage lender who is authorized by a deed of trust executed by the property owner to pay taxes on the property, provided that the agency is only for the purpose of receiving tax bills from collection offices.

(k) A person who owns property in more than one county may file a reproduction of the original signed appointment form with each appraisal district. If the chief appraiser has reason to question the authenticity of the document, the chief appraiser may require the property owner or the agent to provide the original for inspection.

(l) In this section, the term "agent" means a person authorized to perform one or more of the following activities on behalf of the property owner:

(1) receive confidential information available to the person designating the agent, subject to the provisions of subsection (m) of this section;

(2) negotiate or resolve any disputed tax matters;

(3) receive notices, tax statements, appraisal review board orders, and other communications from appraisal districts, appraisal review boards, and tax offices;

(4) file notices of protest;

(5) present protests before the appraisal review board; or

(6) other action required or permitted of a property owner before the appraisal district, appraisal review board, or tax office.

(m) An agent designated by a property owner or person who claims an interest in a property may not have access to renditions, agricultural use (1-d) applications, or confidential sales information filed with or provided to the appraisal office by a person who has a competing claim of an interest in the property and has not designated the agent as his representative.

(n) An agent designated to represent a property owner as required by this section, including subsection (g) of this section, shall use Model Form 1.111-S [50-163] to provide the appraisal district with information concerning changes, additions, or deletions in the properties for which the agent is authorized to represent the owner.

(o) A property owner shall use Model Form 1.111-R [50-241-1] to designate an agent for property tax matters related to the owner's single-family residence. All appraisal districts shall prepare and make available to the public copies of comptroller Model Form 1.111-R [50-241-1].

(p) Model Form 1.111 [50-162], as amended December 13, 1989, Model Form 1.111-R [50-241-1] and Model Form 1.111-S [50-163] are adopted by reference. Copies of the form may be obtained from the Comptroller of Public Accounts, P. O. Box 13528, Austin, Texas 78711-3528.

Effective May 18, 1988, 13 TexReg 2165; amended to be effective February 3, 1989, 14 TexReg 454; amended to be effective January 29, 1990, 15 TexReg 263; amended to be effective June 22, 1990, 15 TexReg 3350; transferred effective November 26, 1991, as published in the Texas Register September 18, 1992, 17 TexReg 6481; amended to be effective March 24, 1994, 19 TexReg 1831.

Cross References:
Communications to fiduciary, see Sec. 1.11.
Representation of property owner, see Secs. 1.111 and 41.66(c).
Tax bills, see Sec 31.01.