Texas Comptroller of Public Accounts

Texas Comptroller of Public Accounts, Glenn Hegar

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Index

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

Bailment

Rendition, this index

Biomedical research corporations

Exemptions, this index

Board of Tax Professional Examiners

Comptroller's role, § 5.04
Creation and authority, art. 8885, V.A.C.S.

Boats

Appraisal, this index
Inventory, this index

Bonds

Appeals, § 42.28
Collectors, §§ 6.28 and 6.29
Judgments, § 42.28
Seizure of personal property, § 33.24

Boundaries

Appraisal district, § 6.02
Notice, § 6.025
Overlapping, listing, §§ 6.025 and 25.17
Taxing unit, §§ 6.02 and 6.07

Budget

Appraisal districts, board of directors, this index

Capitalization rate

Agricultural (1-d-1) appraisal, § 23.53
Income approach to value, § 23.012
Timber appraisal, § 23.74

Cemeteries

Exemptions, this index

Certificate

Tax certificate, this index

Certified mail

Denial of exemption, § 1.07
Denial of special appraisal, § 1.07
Determination of taxing unit challenge to review board, § 41.07
Determination of taxpayer protest to review board, § 41.47

Challenges by taxing units

Appraisal review board, this index
Judicial review, this index

Charitable organizations

Exemptions, this index.

Chief appraiser

Agricultural (1-d) land Action on application, § 23.43
Appraisal method, § 23.42 and Rule § 9.4001
Confidentiality of application, § 23.45
Late application penalty, § 23.431
Notification of annual application, § 23.43
Special appraisal records, § 25.011
Agricultural (1-d-1) land Action on application, § 23.57
Appraisal for prior years, § 23.54
Appraisal method, § 23.52 and Rule § 9.4001
Determination of change of use, §§ 41.02 and 41.08
Late application penalty, § 23.541
Special appraisal records, § 25.011
Appearance at protest hearing, § 41.45
Appointment, § 6.05
Appointment of appraisal district board, § 6.03 Changes in board membership or selection, § 6.031
Recall of board member, § 6.033
Staggered terms for board members, § 6.032
Appraisal district budget, § 6.06 Changes in method of financing district, § 6.061 Appraisal records Form and content, § 25.02 and Rule §§ 9.3001 - 9.3004
Preparation, § 25.01
Special appraisal records, § 25.011
Appraisal roll for new taxing units, § 26.12
Assessor as chief appraiser, § 6.05
Boundaries, property overlapping, § 25.17
Budget preparation, § 6.06
Certification of appraisal roll to taxing unit, § 26.01
Certification to appraisal review board, § 25.22
Clerical error correction, § 25.25
Compensation, § 6.05
Compliance with deadlines, § 43.04
Comptroller of Public Accounts, certification of county appraisal roll, § 26.01 and Rule § 9.3062
Condominiums, § 25.09
Contracts with chief appraiser's relatives, § 6.035
Correction of records Clerical error, § 25.25
Following judicial review, § 42.41
Order of appraisal review board, §§ 41.02 and 41.08
Recommendation to appraisal review board, § 41.10
Delinquent taxes, § 6.035
Delivery of notice of appraised value, § 25.19
Exemptions Absolute exemption list, Rule § 9.3011
Action on exemption applications, § 11.45
Late application for residence homestead exemption, § 11.431
Loss of exemption during year, listing, § 25.16
Mail survey of residence homesteads, § 11.47
Notice of exemption application requirements, Rule § 9.3034
Notice of modification or denial of exemption, § 11.45
Partial exemption list, § 11.46 and Rule § 9.3010
Receipt of applications, § 11.43
Requiring new application, § 11.43
Improvements, application for separate taxation, § 25.08
Inspection of property on report of decreased value, § 22.03
Inspection of tangible personal property, § 22.07
Inventory, procedures for appraisal, § 23.12
Judicial review, this index
Mineral interests, § 25.12
Multiple appraisal correction, § 25.25
Nepotism, § 6.05
Notice of intent to appeal, appraisal records, § 42.06
Notice of overlapping taxing units, § 6.025
Notice of protest hearing, § 41.46
Notice to taxing units of appraised value, § 25.20
Omitted property, § 25.21
Overlapping properties in more than one appraisal district, § 6.025
Ownership correction, § 25.25
Periodic reappraisal, § 25.18
Professional registration, art. 8885, V.A.C.S.
Public access airport property Action on applications, § 23.95
Appraisal, § 23.93 and Rule § 9.4010
Penalty for violation of deed restriction, § 23.97
Publicizing tax deferral option, § 33.06
Railroad rolling stock Appraisal, § 24.31
Rendition, §§ 24.32 and 24.33
Report of leased rolling stock forwarded, § 24.33
Recreational, park and scenic land Action on applications, § 23.85
Appraisal, § 23.83 and Rule § 9.4009
Penalty for violation of deed restriction, § 23.87
Relatives, employment of, § 6.05
Rendition Extending filing deadline, § 22.23
Publicizing requirements, § 22.21
Requiring report of bailee or lessee, § 22.04
Report of school district tax limitation, § 11.26
Standing timber, § 25.10
Submission of records to appraisal review board, § 25.22
Substantial error correction, § 25.25
Supplemental appraisal records, § 25.23
Tax deferral affidavit, § 33.06 and Rule § 9.3041
Timberland Action on application, § 23.79
Appraisal method, § 23.72 and Rule § 9.4011
Determination of change of use, § 23.76
Late application penalty, § 23.751
Notification of application, § 23.75
Undivided interests, § 25.11

Churches

Exemptions, this index

Cities, towns and villages

Authority to levy tax, Const. art. XI, §§ 4 - 6
Taxing units, this index

Clerical error

Definitions, § 1.04

Collections

Consolidation by election, § 6.26 Delinquent tax collections, this index
Tax collections, this index

Collectors

Address and phone number on tax bill, § 31.01
Acceptance of tax payment, § 31.06
Bonds, § 6.29
Collector for taxing units, § 6.22
Compensation for collecting, § 6.27
Contracts, § 6.24
Credit Cards, § 31.06
Defined, § 1.04
Delinquent tax roll, § 33.03
Duplicate payments, § 31.111
Duties, § 6.23
Eligibility for public office, Const. art. III, § 20
Escrow accounts, § 31.072
Installment payments, Delinquent taxes, § 33.02
Disabled taxpayers, § 31.031
Over-65 taxpayers, § 31.031
Residences in disaster, § 31.032
Late granting of residence homestead exemption, § 11.431
Notice of delinquency, § 33.04
Notice of penalty for delinquent tax collection, §§ 33.07, 33.08
Partial payment option, § 31.07
Professional registration, art. 8885, V.A.C.S.
Recording tax lien on manufactured housing, § 32.015
Refunds, § 31.11
Seizure of personal property, § 33.21
Tax certificate, § 31.08
Tax collections, report to taxing unit, § 31.10
Tax receipt, § 32.06 and Rule § 9.1001

Community housing development

Exemption, § 11.182
Foreclosed property, § 34.015
Late application for exemption, § 11.436

Community service clubs

Exemptions, this index

Comptroller of Public Accounts

Abatement registry, § 312.005
Agricultural (1-d) land Application forms, § 23.43 and Rule § 9.402
Valuation methods, § 23.41 and Rule § 9.4001
Agricultural (1-d-1) land Application forms, § 23.54 and Rule § 9.402
Valuation methods, § 23.52 and Rule § 9.4001
Annual report from appraisal districts, § 5.03
Annual report on property taxes, § 5.09
Appraisal manuals, § 5.05
Appraisal records, §§ 5.16, 25.011, 25.02 and Rule § 9.3004
Appraisal review board manual, § 5.041
Appraisal review board training, § 5.041
Assistance to appraisal districts, § 5.08
Assistance to appraisal review boards, §§ 5.08 and 41.65
Confidential information, § 22.27
Education of appraisers, § 5.04
Exemption application forms, § 11.43 and Rule § 9.415
Explanation of taxpayer remedies, § 5.06
Hearing examiner's powers, Rule § 9.109
Inspection of records, § 5.16
Interstate allocation Personal property, § 21.03 and Rule § 9.4033
Vessels, § 21.031 and Rule § 9.4033
Judicial review, this index
Methods, standards and procedures review, Chap. 403, Gov't. Code
Minimum standards for appraisal districts, § 5.03 and Rule §§ 9.3001 - 9.3004 and 9.3009 - 9.3014
Model forms, § 5.07
Notice of exemption application requirements, § 11.44 and Rule § 9.3034
Notice of protest form, § 41.44 and Rule § 9.801
Performance audit of appraisal district, § 5.12 and Rule § 9.201
Permanent university fund land Notice of appraised value, § 11.11
Protest and appeal, § 11.11
Petition for collection of delinquent taxes, § 33.43 and Rule § 9.5151
Professional and technical assistance, § 5.08
Property descriptions, minimum standards, § 25.03 and Rule § 9.3014
Property value study Appraisal roll certification, Rule § 9.3062
Conduct, Rule § 9.101
Grace period with review, § 5.102
Performance audit procedures, §§ 5.12, 5.13 and Rule § 9.201
Protesting preliminary findings, Rule § 9.109
Ratio studies, § 5.10
School district audit of taxable findings, Rule § 9.5071
School district study of taxable values, Govt. Code § 403.302
Technical advisory committee, § 5.101
Public access airport property Application forms, § 23.94 and Rule § 9.402
Appraisal methods, § 23.93 and Rule § 9.4010
Railroad rolling stock Certification of apportioned value, § 24.38
Certification of market value to board, § 24.36
Intrastate apportionment, § 24.37
Property information report forms, § 24.32
Ratio studies, § 5.10 and Rule § 9.101
Recreational, park and scenic land Application forms, § 23.84 and Rule § 9.402
Appraisal methods, § 23.83 and Rule § 9.4009
Rendition Adoption of rendition forms, § 22.24 and Rule § 9.3031
Publicizing rendition requirements, § 22.21
Rules, enforcement by taxing unit, § 43.01
Rules manual, § 5.05
Sales information submission, § 5.07
School district property value study, Chap. 403, Gov't. Code and Rule §§ 9.101 and 9.109
State refunds of sales and franchise taxes, § 111.301
Summary of county appraisal roll, § 26.01 and Rule § 9.3062
Technical advisory committee, § 5.101
Timberland Application forms, § 23.75 and Rule § 9.402
Appraisal methods, § 23.73 and Rule § 9.4011
Uniform record system, § 5.07 and Rule § 9.3003

Confidential information

Agricultural (1-d) land application, § 23.45
Exemption application items, § 11.48
Family violence shelter address, § 25.026
Generally, § 22.27
Home addresses, certain persons, § 25.025
Inspection of tax records by appraisal review board, § 41.64
Open records, Chap. 552, Gov't. Code
School district taxable value study, Chap. 403, Gov't. Code
Sexual assault program shelter address, § 25.026

Conflict of interest

Appraisal review board, §§ 6.413 and 41.69
Contracts with CAD, § 6.036
Nepotism, § 6.05
Public officials, Chap. 171, Local Gov't. Code

Congress of parents and teachers

Exemptions, this index

Conservation and reclamation districts

Appraisal district director selection, § 6.037
Authorization, Const. art. XVI, § 59

Consolidation

Consolidation of government functions, Const. art. III, § 64
Effective tax rate, § 26.04
Imposition of taxes, § 26.13
Interlocal contracts, § 6.24

Consultants

Agents, this index

Contracts

Appraisal office, § 6.05
Appraisal services, § 25.01
Assessment and collection contracts, § 6.24
Comptroller's consultant contracts, § 5.03
Delinquent tax collection contracts, § 6.30
With ARB members, § 6.413
With appraisal district board members, § 6.036
With chief appraiser's relatives, § 6.05

Cooperative housing

Separate taxation of interest, § 23.19 and Rule § 9.3052

Corrections

Appraisal roll, § 25.25
Following judicial review, § 42.42
Tax roll, § 26.15

Cost approach to value

Appraisal, this index

Counties

County grazing land, taxation, Const. art. VII, § 6a
County permanent school fund, tax payments, Const. art. VII, § 6b
Dallas County bonds for roads and turnpikes, Const. art. III, § 52e
Effective tax rate, § 26.04
Railroad rolling stock, § 24.39
Residence homestead exemption, § 11.13
Rollback tax rate, § 26.04
Taxation Authority, Const. art. VIII, § 1-a
Exemption of residence homestead, Const. art. VIII, § 1-b
Farm to market road tax, Const. art. VIII, § 1-a
Flood control tax, Const. art. VIII, § 1-a
Limitation, Const. art. VIII, § 9
Maintenance of public roads, Const. art. VIII, § 9
Permanent university fund, § 11.11 and Const. art. VII, § 16A
Public school grazing land, § 11.11 and Const. art. VII, § 6a
Road and bridge tax, Const. art. III, § 52d
Seawalls and breakwaters, Const. art. XI, § 7

County assessor-collector

Addition of tax amounts to appraisal roll, § 26.09
Bonds, § 6.28
Citation, joining county in tax suit, § 33.45
Compensation for assessing and collecting, § 6.27
Contracts for assessing and collecting, § 6.24
Creation of office, Const. art. VIII, § 14
Defined, § 6.21
Const. art. VIII, §§ 14 - 16a
Duties, § 6.23
Const. art. VIII, § 14
Election for consolidating assessing and collecting, § 6.26
Professional registration, art. 8885, V.A.C.S.
Railroad rolling stock, addition to tax roll, § 24.39
Tax bill for permanent university fund land, § 31.01

County attorney

Appraisal review board, representation, § 6.43
Delinquent tax collection, § 6.30
Enforcement of deed restriction, §§ 23.82 and 23.92
Enforcement of subpoena, § 41.62
Penalty for failure to file special inventory forms, § 23.122 and § 23.125

County education districts

Schools and school districts, this index

Criminal justice

Effective tax rate for state mandate, § 26.044

Court action

Judicial review, this index

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