Title 1. Property Tax Code
Subtitle D. Appraisal and Assessment
Chapter 22. Renditions and Other Reports
Subchapter A. Information from Taxpayer
Sec. 22.01. Rendition Generally.
Sec. 22.02. Rendition of Property Losing Exemption During Tax Year.
Sec. 22.03. Report of Decreased Value.
Sec. 22.04. Report by Bailee, Lessee, or Other Possessor.
Sec. 22.05. Rendition by Railroad.
Sec. 22.06. Repealed.
Sec. 22.07. Inspection of Property.
[Sections 22.08 to 22.20 reserved for expansion]
(a) Except as provided by Chapter 24 of this code, a person shall render for taxation all tangible personal property used for the production of income that he owns or that he manages and controls as a fiduciary on January 1.
(b) When required by the chief appraiser, a person shall render for taxation any other taxable property that he owns or that he manages and controls as a fiduciary on January 1.
(c) A person may render for taxation any property that he owns or that he manages and controls as a fiduciary on January 1, although he is not required to render it by Subsection (a) or (b) of this section.
(d) A fiduciary who renders property shall indicate his fiduciary capacity and shall state the name and address of the owner.
(e) Notwithstanding Subsections (a) and (b), a person is not required to render for taxation cotton that:
(1) the person manages and controls as a fiduciary;
(2) is stored in a warehouse for which an exemption for cotton has been granted under Section 11.436; and
(3) the person intends to transport outside of the state within the time permitted by Article VIII, Section 1-j, of the Texas Constitution for cotton to qualify for an exemption under that section.
Amended by 1981 Tex. Laws (1st C.S.), p. 134, ch. 13, Sec. 48; amended by 1993, Tex. Laws, p. 3054, ch. 779, Sec. 4.
Filing deadline for renditions, see Sec. 22.23.
Place of filing, see Sec. 22.25.
Signature on rendition, see Sec. 22.26.
Confidential protection for rendition statement, see Sec. 22.27.
Rendition by railroad corporations, see Sec. 22.05.
Cotton stored in warehouse, see Sec. 11.436.
Business property owners are required by law to render their property for taxes and that the word "shall" in Tax Code Section 22.01 for rendering income-producing personal property is mandatory. The appraisal district's use of the Civil Practice and Remedies Code Section 65.016 to enforce compliance by the car companies to render their property is proper. An appraisal district may judicially compel a non-rendering taxpayer, through injunction, to prepare and file a rendition statement or to turn over rendition information to the appraisal district. Tax Code Section 22.01 is a revenue law of the state. The Texas Supreme Court has determined that because a statute pertained to public revenues, the statute was a revenue law of this state, the remedy of which is an injunction to prevent, prohibit, or restrain the violation. Robinson v. Budget Rent-A Car Systems, et al, 51 S.W.3d 425 (Tex. App. -Houston [1st Dist.] 2001, pet. denied).
When appraising railroad rolling stock, an appraisal district must correct its failure to grant an interstate use allocation under Section 25.25 (c)(3) - "property was not in the location shown on the appraisal roll." Failure of the taxpayer to render its property does not foreclose the use of Section 25.25. The filing of such a rendition is permissive and not mandatory, notwithstanding the statutory language contained in Section 22.01. Himont USA, Inc. v. Harris County Appraisal District, 904 S.W.2d 740 (Tex. App.-Houston [1st District] 1995).
A recent statutory amendment reducing the period for adding omitted property to the tax roll from ten years to five years was retroactive. An appraisal district may add improvements to the appraisal roll as omitted property even if the taxpayer had timely filed a rendition form describing the property. Harris County Appraisal District v. Reynolds/Texas, J.V., 884 S.W.2d 526 (Tex. App.-El Paso 1994, rehearing overruled).
The chief appraiser is not required to notify a non-commercial taxpayer of the procedures for filing a rendition. Estepp v. Miller, 731 S.W.2d 677 (Tex. App.-Austin 1987, writ ref'd n.r.e.).
Taxpayers who signed rendition sheets with respect to their property cannot assert that such rendition is invalid. Weinberg v. Molder, 312 S.W.2d 393 (Tex. Civ. App.-Waco 1985, writ ref'd n.r.e.).
Failure to use official rendition form and failure to file instrument within time specified by statute did not make them ineffective or invalid as renditions. Delivery of rendition is sufficient if it is filed with the office; it need not be handed to assessor personally. Underlying purpose of statute is to require taxpayer to declare his property, its value, and give notice of those facts to the Board of Equalization. Taxpayer has complied with statute if he files rendition prior to a hearing on valuation. Watkins v. Douglas, 614 S.W.2d 892 (Tex. App.-Texarkana 1981, no writ).
If an exemption applicable to a property on January 1 terminates during the tax year, the person who owns or acquires the property on the date applicability of the exemption terminates shall render the property for taxation within 30 days after the date of termination.
Proration of taxes for loss of exemption, see Sec. 26.10.
Exception to rendition deadline, see Sec. 22.23(a).
(a) A person who believes the appraised value of his property decreased during the preceding tax year for any reason other than normal depreciation may file an information report describing the property involved and stating the nature and cause of the decrease.
(b) Except as provided by Subsection (d) of this section, before determining the appraised value of property that is the subject of a completed and timely filed report as provided by Subsection (a) of this section, the chief appraiser must view the property to verify any reported change in appraised value and its cause and nature. The person who views the property shall note on the back of the property owner's report his name, the date he viewed the property, and his determination of any decrease in appraised value and its cause and nature.
(c) The chief appraiser shall deliver a written notice to the property owner of the determination made as provided by Subsection (b) of this section.
(d) Before determining the appraised value of oil and gas property that is the subject of a completed and timely filed report as provided by Subsection (a) of this section, the chief appraiser must review the appraisal of the property to verify any reported change in appraised value and its cause and nature. The person who reviews the appraisal of the property shall note on the back of the property owner's report his name, the date he reviewed the appraisal of the property, and his determination of any decrease in appraised value and its cause and nature.
Amended by 1981 Tex. Laws (1st C.S.), p. 134, ch. 13, Sec. 49; amended by 1985 Tex. Laws, p. 2510, ch. 315, Secs. 1 and 2.
Model report form for decreased value, see Rule Sec. 9.3015.
(a) When required by the chief appraiser, a person shall file a report listing the name and address of each owner of property that is in his possession or under his management on January 1 by bailment, lease, consignment, or other arrangement.
(b) When required by the chief appraiser, a person who leases or otherwise provides space to another for storage of personal property shall file an information report stating the name and address of each person to whom he leased or otherwise provided storage space on January 1.
(c) This section does not apply to a warehouse for which an exemption for cotton has been granted under Section 11.436.
Amended by 1981 Tex. Laws (1st C.S.), p. 134, ch. 13, Sec. 50; amended by 1993 Tex. Laws, p. 3054, ch. 779, Sec. 5.
Model rendition form for leased space for storage of personal property, see Rule Sec. 9.3031.
Article 7243 intended to require that an assessor be furnished only such information possessed by a warehouseman as is reasonably sufficient to apprise the assessor of the general character of property of the respective owners, and guide the assessor to the person(s) whose duty it is to render. Statute did not intend to impose burden of listing all property for assessment and describe with particularity the mass of property held in storage for an owner. Interstate Forwarding Co. v. Vinyard 49 S.W.2d 103 (Tex. 1932).
(a) In addition to other reports required by Chapter 24 of this code, a railroad corporation shall render the property the railroad corporation owns or possesses as of January 1.
(b) The rendition shall:
(1) list all real property other than the property covered by Subdivision (2) of this subsection;
(2) list the number of miles of railroad together with the market value per mile, which value shall include right-of-way, roadbed, superstructure, and all buildings and improvements used in the operation of the railroad; and
(3) list all personal property as required by Section 22.01 of this code.
Amended by 1981 Tex. Laws (1st C.S.), p. 134, ch. 13, Sec. 51.
Railroad rendition model application, see Rule Sec. 9.3031.
Railroad rolling stock, see ch. 24.
(a) The chief appraiser or his authorized representative may enter the premises of a business, trade, or profession and inspect the property to determine the existence and market value of tangible personal property used for the production of income and having a taxable situs in the district.
(b) An inspection under this section must be during normal business hours or at a time mutually agreeable to the chief appraiser or his representative and the person in control of the premises.
Added by 1981 Tex. Laws (1st C.S.), p. 135, ch. 13, Sec. 52.
Any appraisal district employee who enters onto a taxpayer's property to inspect it for property tax purposes does not commit a trespass or invade the taxpayer's right to privacy. The Property Tax Code does not limit the appraisal district to one inspection visit only. Hawkins v. Groom, 893 S.W.2d 123 (Tex. App.-Eastland 1995, no writ).
[Sections 22.08 to 22.20 reserved for expansion]