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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

Debt

Defined, for effective tax rate, 26.012 and 26.04
Prohibition on release of debt, Const. art. III, 55
Publication of debt schedule, 26.04
Restriction on use of debt tax revenue, 26.05

Delinquency date

Postponement, 31.04
Tax payments Conditional payments, 31.071
Date of payment, 31.06
Generally, 31.02
Installment payments, 31.031 and 31.032
Partial payments, 31.07
Payment under protest pending judicial review, 42.08

Delinquent tax collections


Abandoned property, 33.91 - 33.95
Affirmative defenses, 42.09
Attorneys, 6.30
Confidential information, 22.27
County education district, 33.09
Deferral of homestead taxes for elderly person, 33.06
Deferral of home taxes with increased value, 33.065
Delinquent tax roll, 33.03 and Rule 9.3008
Delinquent tax statements, Rule 9.3038
Exclusivity of remedies, 42.09
Installment payment, 33.02
Lien of assessment, Const. art. VIII, 15
Liens, this index
Limitation on collection Installment payment of taxes, 33.02
Limitation period, 33.05
Notice of delinquency, 33.04
Penalties and interest Accrual after judgment, 33.55
Amount, 33.01
Waiver, 33.011
Penalty for delinquent tax collections, 33.07, 33.08
Redemption Distribution of redemption proceeds, 34.23
Evidence of title, 34.22
Right of redemption, 34.21 and Const. art. VIII, 13
Seizure of personal property Authority, 33.21
Const. art. VIII, 15
Bond for payment of taxes, 33.24
Injunctive relief, 33.41
Notice of tax sale, 33.25
Personal property defined, 33.21
Tax warrant, 33.23
Suit to collect delinquent tax Affirmative defenses, 42.09
Answer, 33.45
Costs included in suit, 33.48
General, 33.41
Joinder of taxing units, 33.44
Liability of taxing unit for costs, 33.49
Limitation of action Taxes subject to limitation, 33.05
Title at tax sale, 33.54
Market value of property, 33.50
Order of sale, 33.53
Partition of real property, 33.46
Petition, 33.43 and Rule 9.5151
Possession of property, 33.51
Taxes included in suit, 33.42 and 33.52
Tax roll as evidence, 33.47
Vacate judgment, 33.56
Tax certificate, 31.08 and Rule 9.3040
Tax sales Alternate manner of sale, 253.010, Local Gov't Code
Challenge validity, 34.08
Charitable organization, 34.015
Claims for excess proceeds, 34.04
Deed following sale, 34.01
Disposition of excess proceeds, 34.03
Distribution of proceeds, 34.02
Division of property, 34.01
Resale by taxing unit Agreement with municipality, 34.051
Distribution of proceeds, 34.06
Low income housing, 34.015
Procedure, 34.05
Urban development, 34.051
Subrogation of purchaser, 34.07
Sufficiency of bid, 34.01

Delivery

Delivery by a property owner or taxpayer, 1.08
Delivery of notice to fiduciary, 1.11
Delivery of notice to property owner, 1.07

Department of Housing and Community Affairs

Recording a tax lien on manufactured housing, 32.015

Department of Licensing and Regulation

Tax consultants, see art. 8886, V.A.C.S.

Disabled persons

Disabled veterans' exemption, 11.22
Const. art. VIII, 2
Installment payments, 31.031
Partial ownership of property, 11.41
Residence homestead exemption, 11.13 and Const. art. VIII, 1-b
Tax deferral affidavit, 33.06

Discounts

Adoption of payment option, 31.05
Authorization, Const. art. VIII, 20
Explanation on tax bill, 31.01

Dredge disposal sites

Exemptions, this index

Drilling rigs, stored

Exemptions, this index

Economic development

Texas Economic Development Act, ch. 313

Education

Schools and school districts, this index

Educational research organization

Exemptions, this index

Effective tax rate

Calculation, 26.04 and Const. art. VIII, 21
Criminal justice mandate, 26.044
Defined, 26.04 and 26.012
Indigent health care, this index
Mass transit sales and use tax, 26.043
Notice of appraised value, 25.19 and Const. art. VIII, 21
Notice of public hearing on tax increase, 26.06 and Rule 9.17
Notice of tax increase, Const. art. VIII, 21
Property under protest, 26.01
Publication of rate calculation, 26.04
Rollback election to limit dedication of funds for junior college, 26.085
Rollback election to limit school tax rate, 26.08
Rollback election to reduce tax rate, 26.07
Rollback tax rate relief for pollution control, 26.045
Rollback tax rate defined, 26.04
Sales tax, 26.041
Schools and school districts, this index
Tax increase, 26.06 and Rule 9.17

Elderly persons

Birthday at age 65, 11.42
Charitable organization exemption, 11.18
Deferral of delinquent taxes, 33.06
Immediate qualification for home exemptions, 11.42
Installment payment of taxes, 31.031
Limitation on school taxes, 11.26 and Const. art. VIII, 1-b
Partial ownership of home, 11.41
Residence homestead exemption, 11.13 and Const. art. VIII, 1-b
Surviving spouse, exemptions, 11.13
Surviving spouse, tax limitation for, 11.26 and Const. art. VIII, 1-b
Tax deferral affidavit, 33.06
Tax freeze, see limitation on school taxes above
Transfer of school tax limitation to another home, 11.26 and Const. art. VIII, 1-b

Elections

Consolidation of assessing and collecting, 6.26
Exemptions, adoption by vote of electorate, 11.13

Electronic communications

Written agreement, 1.085

Emergency services districts

Authorization, Const. art. III, 48-e

Equalization

Appraisal districts, appraisal review board, this index
Equality and uniformity, Const. art. VIII, 1
Judicial review, this index
Requirement, Const. art. VIII, 18

Exemptions

Absolute exemption lists, Rule 9.3011
Ambulatory health care centers, 11.183
Applications Action on applications, 11.45
Confidential information items, 11.48
Deadline for filing, 11.43
Late application for charitable organization, 11.435
Late application for residence homestead, 11.431
Late application for religious organization, 11.433
Late application for private schools, 11.434
Late application for veterans' organizations, 11.438
Model application forms, 11.43 and Rule 9.415
No application required, 11.43
Overlapping properties in more than one appraisal district, 6.025
Appraisal records, 25.02
Archaeological sites, 11.24
Automobiles leased for personal use, 11.252
Biomedical research corporations, 11.18 and Rule 9.401
Brush control initiatives, 11.32
Buffalo, cattalo and bison, 11.23
Calculation of tax, 26.09
Cemeteries, 11.17, Rule 9.415 and Const. art. VIII, 2
Charitable organizations, 11.18, Rule 9.415 and Const. art. VIII, 2
Charitable organization for low income housing, 11.181, 11.182, 11.1825, 11.1826 and Rule 9.415
Charitable organization for primarily charity, 11.184 and Rule 9.415
Charter conflict, 11.424
Chilled water and steam and health facilities, 11.11
Colonias, 11.184
Community housing development, 11.182 and 11.436
Confidential information on applications, 11.48
Community service clubs, 11.23 and Rule 9.415
Congress of Parents and Teachers, 11.23 and Rule 9.415
Cotton stored in warehouse, 11.437 and Rule 9.415
County fair association, 11.23
Desalination initiatives, 11.32
Disabled veterans, 11.22, 11,439, Rule 9.415 and Const. art. VIII, 2
Dredge disposal site, 11.29 and Rule 9.415
Educational research organization, 11.23 and Rule 9.415
Erroneous grant of exemption, 11.43 and 33.01
Exempt property subject to contract of sale, 25.13
Family supplies, 11.15 and Const. art. VIII, 1
Farm products, 11.16 and Const. art. VIII, 19
Federal law, 11.12
Federation of Women's Clubs, 11.23 and Rule 9.415
Foreign trade zone, 25.07
Freeport property Goods exempt, 11.251, 11.439 and Rule 9.415
Petroleum products defined, Rule 9.4201
Freeze on school taxes for elderly persons, elderly persons, this index
Green coffee and raw cocoa in Harris County, 11.33
Higher education, property held for benefit, 11.11
Historic sites, 11.24, Rule 9.415 and Const. art. VIII, 1-f
Hospital, charity, 11.1801
Household goods, Const. art. VIII, 1
Housing, low and/or moderate income, 11.18, 11.181, 11.182
Immediate qualification, 11.42
Implements of farming and ranching, 11.161 and Const. art. VIII, 19a
Judicial review, this index
Leased automobiles for personal use, 11.252
Loss of exemption during year, 25.16
Marine cargo containers, 11.25
Medical center development, 11.23 and Rule 9.415
Mineral interest under $500, 11.146
Natural history, Const. art. VIII, 1-f
Nature Conservancy of Texas, 11.23 and Rule 9.415
Nonprofit water supply or wastewater service corporation, 11.30 and Rule 9.415
Notice of application requirements, 11.44 and Rule 9.3034
Notifying appraisal office of optional exemptions, 6.08
Offshore drilling rigs, stored, 11.271 and Rule 9.415
Partial exemption lists, 11.46 and Rule 9.3010
Partial ownership of property, 11.41
Personal property not used for income, 11.14 and Const. art. VIII, 1
Personal property under $500, 11.145
Pollution control property, 11.31
Possessory interests in exempt property, 25.07
Primarily charitable organization, 11.184
Private enterprise demonstration associations, 11.23 and Rule 9.415
Private schools, 11.21, Rule 9.415 and Const. art. VIII, 2
Proration of tax For community housing development, 26.111
For loss of exemption, 26.10
For senior citizen homestead exemption, 26.10 and 26.112
For total exemption of property acquired during the year, 26.112 and 26.113
Public property, 11.11 and Const. art. XI, 9
Public housing for indigents, 11.111
Qualification date, 11.42
Raw cocoa and green tea in Harris County, 11.33
Religious organizations, 11.20, Rule 9.415 and Const. art. VIII, 2
Religious property leased as school, 11.20 and Const. Art. VIII, 2
Religious use of state or taxing unit property by lease, 11.20
Rendition of property losing exemption, 22.02.
Residence homestead General, 11.13, Rule 9.415 and Const. art. VIII, 1-b
Mail survey, 11.47
Manufactured housing, 11.432
Overlapping in more than one appraisal district, 6.025
Disabled or senior citizen school tax ceiling, 11.26
Disabled or senior citizen taxing ceiling option by county, city or junior college district, 11.261 and Const. art. VIII, 1-b (h)
Late application, 11.431
Transfer of school tax ceiling to another home, 11.26 and Const. art. VIII, 1-b
Schools, private, 11.21, Rule 9.415 and Const. art. VIII, 2
Solar energy device, 11.27, Rule 9.415 and Const. art. VIII, 2
Surviving spouse, elderly persons, 11.26
Tax bill, 31.01
Television station, 11.18
Theater schools, 11.23 and Rule 9.415
Timber equipment, 11.161
Timber products, 11.16
Transitional housing for indigent persons, 11.111 and Rule 9.403
Veterans' organizations, 11.23, 11.438 and Const. art. VIII, 2
Water conservation initiatives, 11.32 and Const. art. VIII, 1-m
Wind-powered energy device, 11.27, Rule 9.415 and Const. art. VIII, 2
Youth spiritual, mental and physical development associations, 11.19, Rule 9.415 and Const. art. VIII, 2

Family supplies

Exemptions, this index

Farm products

Exemptions, this index

Federal tax lien

Priority, 32.04

Federation of women's clubs

Exemptions, this index

Fiduciary

Agents generally, 1.111 and Rule 9.3044
Notices sent to on request of property owner, 1.11
Rendition of property, 22.01

Firefighting

Exemptions, this index
Emergency service districts, Const. art. III, 48-e

Foreclosure

Delinquent tax collections, this index

Franchise tax

Refund for no school tax abatement, 111.301

Freeport exemption

Exemptions, this index

Halfway houses

Exemptions, this index

Handicapped

Exemptions, this index

Heavy equipment dealers

Inventory appraisal, 23.12 and 23.1241
Prepayment of taxes to escrow, 23.1242
Reporting forms, Rule 9.4035
Confidential forms, 23.123

Historic sites

Exemptions, this index

Homeowner's organization

Appraisal of property, 23.18

Homesteads

Residence homesteads, this index

Hospital districts

Authorization, Const. art. VIII, 4 - 9 and 11
Tax rate with sales tax, 26.012

Household goods

Exemptions, this index

Housing for low and moderate-income people

Exemptions, 11.18, 11.181 and 11.182
Restricted appraisal, 23.21 and 23.22
Foreclosed property, 34.015 and 34.051

Implements of husbandry

Exemptions, this index

Improvement

Defined, 1.04
Listing in appraisal records, 25.02, 25.04, 25.08 and Rule 9.3004

Income approach to value

Appraisal, this index

Indigent health care

Election to reduce tax rate, 26.07
Tax increase, 26.06

Information

Owner request, 25.195
Private firm under contract, 25.195

Installment agreement

Contract of sale, 25.06

Intangible property

Defined, 1.04
Insurance companies, 11.02, 21.08 and 23.15
Jurisdiction to tax, 11.02 and Const. art. VIII, 1
Savings and loan associations, 11.02, 21.08 and 23.16
Situs, 21.06

Interest

Amount, 33.01
Cancellation, notice of delinquency, 33.04
Delinquency date, 31.02 - 31.04
Installment payment, 33.02
Presumption of payment, 33.05
Refunds of taxes, 31.12
Refunds to religious organizations, 42.43
Tax certificate, 31.08 and Rule 9.3040
Tax lien, 32.01
Waiver, 33.011

Interstate commerce

Exemption of goods transported out of state, 11.251
Interstate allocation, 21.03 and Rule 9.4033
Railroad rolling stock, 24.34 and Rule 9.4005
Vessels, interstate allocation, 21.031 and Rule 9.4033

Intrastate apportionment

Railroad rolling stock, 24.37 and Const. art. VIII, 8

Inventory

Appraisal, 23.12
Boat, outboard motor and trailer dealer, 23.124 and 23.125
Confidential forms, 23.123 and 23.126
Heavy equipment dealer, 23.1241 and 23.1242
Manufactured housing retailer, 23.127 and 23.128
Motor vehicle dealer, 23.121 and 23.122
Reporting forms, Rule 9.4035
Residential real property, 23.12
September 1 appraisal, 23.12 and Rule 9.3045

Judicial review

Appeal bond, 42.28
Appeals By chief appraiser, 42.02
By county, 42.03
By lessee, 41.413
By property owner
Appraisal review board order, 42.01
Comptroller of Public Accounts order, 42.01
By taxing unit, 42.031
Of district court judgment, 42.28
Arbitration, 42.225
Attorney's fees, 42.29
Correction of records following appeal, 42.41 - 42.43
Costs of appeal, 42.07
Exclusivity of remedies, 42.09
Forfeiture of appeal for nonpayment of tax, 42.08
Notice of appeal, 42.06
Petition for review, 42.21
Remedies Appraised value, 42.24
Equality of appraisal, 42.24
Excessive appraisal, 42.25
Exclusivity, 42.09
Ratio, 1.12
Unequal appraisal, 42.26
Scope of review, 42.23
Suits to compel compliance with Code Compliance with deadlines, 43.04
Remedies, 43.03
Suit by taxing unit, 43.01
Venue, 43.02
Tax payment pending appeal, 42.08
Trial de novo, 42.23
Venue, 42.22 and Const. art. VIII, 23

Land

Defined, 1.04
Patents, Const. art. VII, 4A

Leaseholds

Appraisal, 23.13
Exempt property, 25.07
Listing in appraisal records, 25.02
Prisons, exemption, 11.11

Lessee

Appear before ARB, 41.413
District court, 42.015
State or political subdivision, 11.11

Libraries

Exemptions, this index

Liens

Creation, 32.01 and Const. art. VIII, 15
Deferral of tax payment, 33.06
Delinquent tax collections, this index
Manufactured home, lien on land, 32.014
Mineral interest tax liens, 32.02
Penalty for delinquent tax collections, 33.07, 33.08
Personal liability, 32.07
Personal property tax lien, enforcement, 32.03
Planned unit developments, 25.09
Priority of tax lien Federal tax lien, 32.04
Property interests, 32.05
Recording tax lien on manufactured housing, 32.015
Rollback tax on agricultural lands, 23.46 and 23.55
Rollback tax on public access airport property, 23.96
Rollback tax on recreational, park and scenic land, 23.86
Tax certificate, 31.08 and Rule 9.3040
Transfer of tax lien, 32.06 and 32.065

Life estates

Listing in appraisal records, 25.05 and Rule 9.3004