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Title 1. Property Tax Code
Subtitle D. Appraisal and Assessment

Chapter 22. Renditions and Other Reports

Subchapter B. Requirements and Procedures

Sec. 22.21. Publicizing Requirements.
Sec. 22.22. Method for Requiring Rendition or Report.
Sec. 22.23. Filing Date.
Sec. 22.24. Rendition and Report Forms.
Sec. 22.25. Place and Manner of Filing.
Sec. 22.26. Signature.
Sec. 22.27. Confidential Information.
Sec. 22.28. Penalty for Delinquent Report.
Sec. 22.29. Penalty for Fraud or Intent to Evade Tax.
Sec. 22.30. Waiver of Penalty.

[Sections 22.31 to 22.40 reserved for expansion]

Sec. 22.21. Publicizing Requirements.

Each year the comptroller and each chief appraiser shall publicize in a manner reasonably designed to notify all property owners the requirements of the law relating to filing rendition statements and property reports and of the availability of forms.

Amended by 1981 Tex. Laws (1st C.S.), p. 135, ch. 13, Sec. 53; amended by 1991 Tex. Laws (2nd C.S.), p. 29, ch. 6, Sec. 17.

Cross References:

Filing deadline for renditions, see Sec. 22.23.
Place of filing, see Sec. 22.25.
Model rendition forms, see Rule Sec. 9.3031.

Sec. 22.22. Method for Requiring Rendition or Report.

The chief appraiser may require a rendition statement or property report he is authorized to require by this chapter by delivering written notice that the statement or report is required to the person responsible for filing it. He shall attach to the notice a copy of the appropriate form.

Amended by 1981 Tex. Laws (1st C.S.), p. 135, ch. 13, Sec. 53.

Sec. 22.23. Filing Date.

(a) Rendition statements and property reports must be delivered to the chief appraiser after January 1 and not later than April 15, except as provided by Section 22.02.

(b) On written request by the property owner, the chief appraiser shall extend a deadline for filing a rendition statement or property report to May 15. The chief appraiser may further extend the deadline an additional 15 days upon good cause shown in writing by the property owner.

(c) If before December 1, 2003, a person files a rendition statement for the 2003 tax year that provides the information required by Section 22.01 as that section exists on January 1, 2004, and, as a result of that information, the chief appraiser discovers that some or all of that person's tangible personal property used for the production of income was omitted from the appraisal roll in one of the two preceding years, the chief appraiser may not add the value of the omitted property to the 2001 or 2002 appraisal roll. This subsection expires January 1, 2005.

Amended by 1981 Tex. Laws (1st C.S.), p. 135, ch. 13, Sec. 53; amended by 1985 Tex. Laws, p. 2496, ch. 312, Sec. 1; amended by 1987 Tex. Laws, ch. 185, Sec. 1 ; amended by 1993 Tex. Laws, p. 3934, ch. 924, Sec. 1; amended by 1997 Tex. Laws, p. 3907, ch. 1039, Sec. 20; amended by SB 340, 78th Tex. Leg., 2003, effective September 1, 2003.

Cross References:

Model rendition forms, see Rule Sec. 9.3031.

Sec. 22.24. Rendition and Report Forms.

(a) A person required to render property or to file a report as provided by this chapter shall use a form that substantially complies with the appropriate form prescribed or approved by the comptroller.

(b) A person filing a rendition or report shall include all information required by Section 22.01.

(c) The comptroller may prescribe or approve different forms for different kinds of property but shall ensure that each form requires a property owner to furnish the information necessary to identify the property and to determine its ownership, taxability, and situs. A form may not require but may permit a property owner to furnish information not specifically required by this chapter to be reported. In addition, a form prescribed or approved under this subsection must contain the following statement in bold type: "If you make a false statement on this form, you could be found guilty of a Class A misdemeanor or a state jail felony under Section 37.10, Penal Code."

(d) Except as required by Section 22.01(a), a rendition or report form shall permit but not require a property owner to state the owner's good faith estimate of the market value of the property.

(e) To be valid, a rendition or report must be sworn to before an officer authorized by law to administer an oath. The comptroller may not prescribe or approve a rendition or report form unless the form provides for the person filing the form to swear that the information provided in the rendition or report is true and accurate to the best of the person's knowledge and belief. This subsection does not apply to a rendition or report filed by the property owner, an employee of the property owner, or an employee of a property owner on behalf of an affiliated entity of the property owner.

Amended by 1981 Tex. Laws (1st C.S.), p. 135, ch. 13, Sec. 54; amended by 1991 Tex. Laws (2nd C.S.), p. 29, ch. 6, Sec. 18; amended by 1997 Tex. Laws, p. 1388, ch. 316, Sec. 1; amended by 1999 Tex. Laws, p. 2890, ch. 463, Sec. 1; amended by SB 340, 78th Tex. Leg., 2003, effective January 1, 2004.

Cross References:

Model rendition forms, see Rule Sec. 9.3031.
Notice of appraised value required when appraisal exceeds value rendered, see Sec. 25.19(a)(2).

Sec. 22.25. Place and Manner of Filing.

A rendition statement or property report required or authorized by this chapter must be filed with the chief appraiser for the district in which the property listed in the statement or report is taxable.

Amended by 1981 Tex. Laws (1st C.S.), p. 135, ch. 13, Sec. 55.

Sec. 22.26. Signature.

(a) Each rendition statement or property report required or authorized by this chapter must be signed by an individual who is required to file the statement or report.

(b) When a corporation is required to file a statement or report, an officer of the corporation or an employee or agent who has been designated in writing by the board of directors or by an authorized officer to sign in behalf of the corporation must sign the statement or report.

Sec. 22.27. Confidential Information.

(a) Rendition statements, real and personal property reports, attachments to those statements and reports, and other information the owner of property provides to the appraisal office in connection with the appraisal of the property, including income and expense information related to a property filed with an appraisal office and information voluntarily disclosed to an appraisal office or the comptroller about real or personal property sales prices after a promise it will be held confidential, are confidential and not open to public inspection. The statements and reports and the information they contain about specific real or personal property or a specific real or personal property owner and information voluntarily disclosed to an appraisal office about real or personal property sales prices after a promise it will be held confidential may not be disclosed to anyone other than an employee of the appraisal office who appraises property except as authorized by Subsection (b) of this section.

(b) Information made confidential by this section may be disclosed:

(1) in a judicial or administrative proceeding pursuant to a lawful subpoena;

(2) to the person who filed the statement or report or the owner of property subject to the statement, report, or information or to a representative of either authorized in writing to receive the information;

(3) to the director of the comptroller and the comptroller's employees authorized by the comptroller in writing to receive the information or to an assessor or a chief appraiser if requested in writing;

(4) in a judicial or administrative proceeding relating to property taxation to which the person who filed the statement or report or the owner of the property that is a subject of the statement, report, or information is a party;

(5) for statistical purposes if in a form that does not identify specific property or a specific property owner;

(6) if and to the extent the information is required to be included in a public document or record that the appraisal office is required to prepare or maintain; or

(7) to a taxing unit or its legal representative that is engaged in the collection of delinquent taxes on the property that is the subject of the information.

(c) A person who legally has access to a statement or report or to other information made confidential by this section or who legally obtains the confidential information commits a Class B misdemeanor if he knowingly:

(1) permits inspection of the statement or report by a person not authorized to inspect it by Subsection (b) of this section; or

(2) discloses the confidential information to a person not authorized to receive the information by Subsection (b) of this section.

(d) No person who directly or indirectly provides information to the comptroller or appraisal office about real or personal property sales prices, either as set forth in Subsection (a) of this section under a promise of confidentiality, or otherwise, shall be liable to any other person as the result of providing such information.

Amended by 1981 Tex. Laws (1st C.S.), p. 136, ch. 13, Sec. 56; amended by 1985 Tex. Laws, p. 780, ch. 148, Sec. 1; amended by 1991 Tex. Laws, p. 2890, ch. 836, Sec. 1.1; amended by 1991 Tex. Laws (2nd C.S.), p. 30, ch. 6, Secs. 19 and 20; amended by 1997 Tex. Laws, p. 1388, ch. 316, Sec. 2; amended by2001 Tex. Laws, p. 4820, ch. 1430, Sec. 5.

Cross References:

Public Information Act, see ch. 552, Government Code.
Confidentiality of information for study of school district market values, see Sec. 403.304, Government Code.
Delinquent tax attorney, see Sec. 6.30.

Notes:

Neither Utilities Code Section 39.001 nor any other provision enacted in the 1999 legislation deregulating the electric utility industry affects a property owner's right of access to appraisal information under Tax Code Section 25.195. In 1997, the legislature amended Section 25.195 to include the express reference to Section 22.27 in subsection (a) of section 25.195 and to add subsection (b). The effect of these amendments appears to have been to limit the right of access to information filed by others and made confidential under Section 22.27 to owners of vacant land and residential real property, thus precluding owners of real property used for commercial purposes from obtaining such information. As amended by S.B. 1737, subsections (c) through (e) provide a property owner a right of access to information used to appraise the owner's property in the possession of the appraisal district and in the possession of the private appraisal firm. The latter type of access makes available to a property owner an array of information, including information that the private appraisal firm is not required to provide to the appraisal district. Section 25.195 (c) and (d) gives property owners a new right of access to information in the possession of a private appraisal firm, and expands the type of information to which a property owner has access. Op. Tex. Att'y Gen. No. JC-424 (2001).

Section 25.195 gives the property owner access to confidential sales information used in making the appraisal of his property. Op. Tex. Att'y Gen. No. ORD-500 (1988).

Appraisal district that purchases sales commercially must make the sales available to taxpayers on request. Op. Att'y Gen Open Records Decision No. 550 (1990).

Sec. 22.28. Penalty for Delinquent Report.

(a) Except as otherwise provided by Section 22.30, the chief appraiser shall impose a penalty on a person who fails to timely file a rendition statement or property report required by this chapter in an amount equal to 10 percent of the total amount of taxes imposed on the property for that year by taxing units participating in the appraisal district.

(b) The chief appraiser may retain a portion of a penalty collected under this section, not to exceed 20 percent of the amount of the penalty, to cover the chief appraiser's costs of collecting the penalty. The chief appraiser shall distribute the remainder of the penalty to each taxing unit participating in the appraisal district that imposes taxes on the property in proportion to the taxing unit's share of the total amount of taxes imposed on the property by all taxing units participating in the district.

Added by SB 340, 78th Tex. Leg., 2003, effective January 1, 2004.

Cross References:

Filing deadline for renditions, see Sec. 22.23.
Place of filing, see Sec. 22.25.
Model rendition forms, see Rule Sec. 9.3031.

Sec. 22.29. Penalty for Fraud or Intent to Evade Tax.

(a) The chief appraiser shall impose an additional penalty on the person equal to 50 percent of the total amount of taxes imposed on the property for the tax year of the statement or report by the taxing units participating in the appraisal district if it is finally determined by a court that:

(1) the person filed a false statement or report with the intent to commit fraud or to evade the tax; or

(2) the person alters, destroys, or conceals any record, document, or thing, or presents to the chief appraiser any altered or fraudulent record, document, or thing, or otherwise engages in fraudulent conduct, for the purpose of affecting the course or outcome of an inspection, investigation, determination, or other proceeding before the appraisal district.

(b) Enforcement of this section shall be by a proceeding initiated by the district or county attorney of the county in which the appraisal is established, on behalf of the appraisal district.

(c) In making a determination of liability under this section, the court shall consider:

(1) the person's compliance history with respect to paying taxes and filing statements or reports;

(2) the type, nature, and taxability of the specific property involved;

(3) the type, nature, size, and sophistication of the person's business or other entity for which property is rendered;

(4) the completeness of the person's records;

(5) the person's reliance on advice provided by the appraisal district that may have contributed to the violation;

(6) any change in appraisal district policy during the current or preceding tax year that may affect how property is rendered; and

(7) any other factor the court considers relevant. (d) The chief appraiser may retain a portion of a penalty collected under this section, not to exceed 20 percent of the amount of the penalty, to cover the chief appraiser's costs of collecting the penalty. The chief appraiser shall distribute the remainder of the penalty to each taxing unit participating in the appraisal district that imposes taxes on the property in proportion to the taxing unit's share of the total amount of taxes imposed on the property by all taxing units participating in the district.

Added by SB 340, 78th Tex. Leg., 2003, effective January 1, 2004.

Cross References:

Filing deadline for renditions, see Sec. 22.23.
Place of filing, see Sec. 22.25.
Model rendition forms, see Rule Sec. 9.3031.

Sec. 22.30. Waiver of Penalty.

(a) The chief appraiser may waive the penalty imposed by Section 22.28 or 22.29 if the chief appraiser determines that the person exercised reasonable diligence to comply with or has substantially complied with the requirements of this chapter. A written request, accompanied by supporting documentation, stating the grounds on which penalties should be waived must be sent to the chief appraiser not later than the 30th day after the date the person received notification of the imposition of the penalty. The chief appraiser shall make a determination of the penalty waiver request based on the information submitted.

(b) The chief appraiser shall notify the person of the chief appraiser's determination regarding the penalty waiver request after considering:

(1) the person's compliance history with respect to paying taxes and filing statements or reports;

(2) the type, nature, and taxability of the specific property involved;

(3) the type, nature, size, and sophistication of the person's business or other entity for which property is rendered;

(4) the completeness of the person's records;

(5) the person's reliance on advice provided by the appraisal district that may have contributed to the person's failure to comply and the imposition of the penalty;

(6) any change in appraisal district policy during the current or preceding tax year that may affect how property is rendered; and

(7) any other factors that may have caused the person to fail to timely file a statement or report.

(c) A property owner is entitled to protest before the appraisal review board the failure or refusal of a chief appraiser to waive a penalty under Subsection (a).

Added by SB 340, 78th Tex. Leg., 2003, effective January 1, 2004.

Cross References:

Filing deadline for renditions, see Sec. 22.23.
Place of filing, see Sec. 22.25.
Model rendition forms, see Rule Sec. 9.3031.

[Sections 22.31 to 22.40 reserved for expansion]