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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 or for Which Exemption Application is Denied.
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 Repealed.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]

Sec. 22.01. Rendition Generally.

(a) Except as provided by Chapter 24, a person shall render for taxation all tangible personal property used for the production of income that the person owns or that the person manages and controls as a fiduciary on January 1. A rendition statement shall contain:

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

(2) a description of the property by type or category;

(3) if the property is inventory, a description of each type of inventory and a general estimate of the quantity of each type of inventory;

(4) the physical location or taxable situs of the property; and

(5) the property owner's good faith estimate of the market value of the property or, at the option of the property owner, the historical cost when new and the year of acquisition of the property.

(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 11.437; 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.

(f) Notwithstanding Subsections (a) and (b), a rendition statement of a person who owns tangible personal property used for the production of income located in the appraisal district that, in the owner's opinion, has an aggregate value of less than $20,000 is required to contain only:

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

(2) a general description of the property by type or category; and

(3) the physical location or taxable situs of the property.

(g) A person's good faith estimate of the market value of the property under Subsection (a)(5) is solely for the purpose of compliance with the requirement to render tangible personal property and is inadmissible in any subsequent protest, hearing, appeal, suit, or other proceeding under this title involving the property, except for:

(1) a proceeding to determine whether the person complied with this section;

(2) a proceeding under Section 22.29(b); or

(3) a protest under Section 41.41.

(h) If the property that is the subject of the rendition is regulated by the Public Utility Commission of Texas, the Railroad Commission of Texas, the federal Surface Transportation Board, or the Federal Energy Regulatory Commission, the owner of the property is considered to have complied with the requirements of this section if the owner provides to the chief appraiser, on written request of the chief appraiser, a copy of the annual regulatory report covering the property and sufficient information to enable the chief appraiser to allocate the value of the property among the appropriate taxing units for which the appraisal district appraises property.

(i) Subsection (a) does not apply to a property owner whose property is subject to appraisal by a third party retained by the appraisal district if the property owner provides information substantially equivalent to that required by Subsection (a) regarding the property directly to the third party appraiser.

(j) Subsection (a) does not apply to property that is exempt from taxation.

(k) Notwithstanding Subsections (a) and (b), an individual who owns and is the primary operator of one or more passenger cars or light trucks in the course of the individual's occupation or profession and also operates those vehicles for personal activities that do not involve the production of income is not required to render the vehicles for taxation. In this subsection, "passenger car" and "light truck" have the meanings assigned by Section 502.001, Transportation Code.

Acts 1979, 66th Leg., p. 2249, ch. 841, 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 134, ch. 13, 48, eff. Jan. 1, 1982; Acts 1993, 73rd Leg., ch. 779, 4, eff. Jan. 1, 1994; Acts 2003, 78th Leg., ch. 1173, 3, eff. Jan. 1, 2004; Acts 2003, 78th Leg., ch. 1276, 15.001(b), eff. Sept. 1, 2003; Acts 2005, 79th Leg., ch. 941, 1, eff. Jan. 1, 2006.

Cross References:
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.
Model rendition forms, see Rule Sec. 9.3031.
Penalty for not rendering or rendering late, see Sec. 22.28.
Penalty for fraud or tax evasion, see Sec. 22.29,
Penalty waiver, see Sec.22.30.
Rendition by railroad corporations, see Sec. 22.05.
Cotton stored in warehouse, see Sec. 11.437.

Notes:
Tax Code Section 21.055 implies that a taxpayer who seeks allocation of value must provide information showing entitlement to allocation at the time of rendition. Further, the Court cited Rule 9.4033(e): "a property owner who is entitled to an allocation of property must file a rendition form that provides enough information necessary to . . . permit the chief appraiser to apply an allocation formula.." The language in Section 25.25(c)(3) refers to property that does not have any physical location in Texas through the entire year. The section does not permit a change in the appraisal roll for interstate allocation of the value of personal property. The Court expressly overruled its prior decision in Himont U.S.A. Inc. v. Harris County Appraisal District, 904 S.W.2d 740 (Tex. App.-Houston [1st Dist.] 1995, no writ). Harris County Appraisal District v. Texas Gas Transmission Corp., 105 S.W.3d 88 (Tex. App.-Houston [1st Dist.] 2003, pet. denied).

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). (This decision was overruled by Harris County Appraisal District v. Texas Gas Transmission Corp., 105 S.W.3d 88 (Tex. App.-Houston [1st Dist.] 2003, pet. filed) noted above.)

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).

Sec. 22.02. Rendition of Property Losing Exemption During Tax Year or For Which Exemption Application is Denied.

(a) 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.

(b) If the chief appraiser denies an application for an exemption for property described by Section 22.01(a), the person who owns the property on the date the application is denied shall render the property for taxation in the manner provided by Section 22.01 within 30 days after the date of denial.

Acts 1979, 66th Leg., p. 2249, ch. 841, 1, eff. Jan 1, 1982. Amended by Acts 2003, 78th Leg., ch. 1173, 4, eff. Jan. 1, 2004.

Cross References:
Exemption cancelled, see Sec. 11.43(h).
Exemption denied, see Sec. 11.45.
Prorating taxes for loss of exemption, see Sec. 26.10.
Exception to rendition deadline, see Sec. 22.23(a).

Sec. 22.03. Report of Decreased Value.

(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.

Cross References:
Filing deadline for report, see Sec. 22.23.
Place of filing, see Sec. 22.25.
Model report form for decreased value, see Rule Sec. 9.3015.

Sec. 22.04. Report by Bailee, Lessee, or Other Possessor.

(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 11.437.

(d) This section does not apply to a motor vehicle that on January 1 is located at a place of business of a person who holds a wholesale motor vehicle auction general distinguishing number issued by the Texas Department of Transportation under Chapter 503, Transportation Code, for that place of business, and that:

(1) has not acquired taxable situs under Section 21.02(a)(1) in a taxing unit that participates in the appraisal district because the vehicle is described by Section 21.02(d);

(2) is offered for sale by a dealer who holds a dealer's general distinguishing number issued by the Texas Department of Transportation under Chapter 503, Transportation Code, and whose inventory of motor vehicles is subject to taxation in the manner provided by Sections 23.121 and 23.122; or

(3) is collateral possessed by a lienholder and offered for sale in foreclosure of a security interest.

Acts 1979, 66th Leg., p. 2249, ch. 841, 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 134, ch. 13, 50, eff. Jan. 1, 1982; Acts 1993, 73rd Leg., ch. 779, 5, eff. Jan. 1, 1994; Acts 2003, 78th Leg., ch. 1276, 15.001(c), eff. Sept. 1, 2003; Acts 2005, 79th Leg., ch. 412, 9, eff. Sept. 1, 2005.

Cross References:
Filing deadline for report, see Sec. 22.23.
Place of filing, see Sec. 22.25.
Model rendition form for leased space for storage of personal property, see Rule Sec. 9.3031.

Notes:
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).

Sec. 22.05. Rendition by Railroad.

(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.

Cross References:
Filing deadline for renditions, see Sec. 22.23.
Place of filing, see Sec. 22.25.
Railroad rendition model application, see Rule Sec. 9.3031.
Railroad rolling stock, see ch. 24.

Sec. 22.06. Repealed in 1984.

Sec. 22.07. Inspection of Property.

(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.

(c) The chief appraiser may request, either in writing or by electronic means, that the property owner provide a statement containing supporting information indicating how the value rendered under Section 22.01(a)(5) was determined. The statement must:

(1) summarize information sufficient to identify the property, including:

(A) the physical and economic characteristics relevant to the opinion of value, if appropriate; and

(B) the source of the information used;

(2) state the effective date of the opinion of value; and

(3) explain the basis of the value rendered. If the property owner is a business with 50 employees or less, the property owner may base the estimate of value on the depreciation schedules used for federal income tax purposes.

(d) The property owner shall deliver the statement to the chief appraiser, either in writing or by electronic means, not later than the 21st day after the date the chief appraiser's request is received. The owner's statement is solely for informational purposes and is not admissible in evidence in any subsequent protest, suit, appeal, or other proceeding under this title involving the property other than:

(1) a proceeding to determine whether the property owner has complied with this section;

(2) a proceeding under Section 22.29(b); or

(3) a protest under Section 41.41.

(e) A statement provided under this section is confidential information and may not be disclosed, except as provided by Section 22.27.

(f) Failure to comply with this section in a timely manner is considered to be a failure to timely render under Section 22.01 and penalties as described in Section 22.28 shall be applied by the chief appraiser.

Added by Acts 1981, 67th Leg., 1st C.S., p. 135, ch. 13, 52, eff. Jan. 1, 1982. Amended by Acts 2003, 78th Leg., ch. 1173, 5, eff. Jan. 1, 2004.

Cross References:
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.
Penalty for not filing statement, see Sec. 22.28,
Rendition by railroad corporations, see Sec. 22.05.
Cotton stored in warehouse, see Sec. 11.436.

Notes:
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]