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

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, § 42.225Attorney'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

Manufactured housing

Appraisal, § 32.014
Defined, § 11.432
Description in appraisal records, § 25.03
Enforcement of personal property tax lien, § 32.03
Inventory of retailer Appraisal, § 23.127 and Rule § 9.4035
Confidential forms, § 23.123
Prepayment to escrow account, § 23.128 and Rule § 9.4035
Reporting forms, Rule § 9.4035 Lien on financed manufactured housing, § 32.014
Moving manufactured housing, § 32.03 and § 623.093, Transportation Code
Ownership of housing and land, §§ 25.08 and 32.014
Recording tax lien on manufactured housing, § 32.015
Residence homestead exemption, § 11.432
Statement of ownership and location, § 11.432 and Ch. 1201, Occupations Code
Statement of taxes, § 32.03

Maps

Tax maps, Rule § 9.3002

Marine cargo containers

Exemption, this index

Market value

Appraisal of property at market value, § 23.01 and Const. art. VIII, § 11
Defined, § 1.04
Excessive appraisal prohibited, Const. art. VIII, § 20
Inventory, § 23.12
Mass appraisal, § 23.01
Property in delinquent tax suit, § 33.50
Report of decreased value, § 22.03 and Rule § 9.3015
Three approaches to value, § 23.0101

Mass appraisal

Appraisal, this index

Masters

Master in chancery for tax suits, §§ 33.71 - 33.80

Median level of appraisal

Appraisal review board, § 41.43
Defined, § 1.12
Judicial remedy, § 42.26
Protest hearing, § 41.41
Comptroller study of appraisal districts, § 5.10

Medical care

Biomedical research corporations, exemption, § 11.18
Charitable organization exemption, § 11.18
Medical center development, exemption, § 11.23

Mine

Defined, § 1.04

Minerals

Appraisal, § 23.17
Defined, § 1.04
Mineral interest tax liens, § 32.02
Separate taxation, § 25.12 and Rule § 9.3042
Value less than $500, § 11.146

Mobile homes

Manufactured housing, this index

Motor vehicle dealer's inventory

Inventory appraisal, §§ 23.12 and 23.121
Prepayment of taxes to escrow, § 23.122
Reporting forms, Rule § 9.4035
Confidential forms, § 23.123

Museums

Exemptions, this index

Natural disasters

Reappraisal of property, § 23.02
Installment payments, § 31.032

Nature Conservancy of Texas

Exemptions, this index

Notice

Agent for, § 1.111
Agricultural lands Agricultural (1-d) land application requirements, § 23.43
Denial of agricultural (1-d) land application, §§ 1.07 and 23.44
Denial of agricultural (1-d-1) application, §§ 1.07 and 23.57 Appraisal review board Notice of certain matters before hearing, § 41.461
Notice of hearing procedures, § 41.66 Appraised value, § 25.19 and Const. art. VIII, § 21
Appraised value of permanent university fund land, § 11.11
Appraised value of railroad rolling stock, § 24.35
Certified mail, § 1.07
Denial of exemption, § 1.07
Denial of special appraisal, § 1.07
Determination of challenge, § 41.07
Determination of protest, § 41.47
Change in records, § 41.11
Change of use, §§ 23.46, 23.55 and 23.76
Delinquency, § 33.04 and Rule § 9.3038
Delivery of notice to property owner, § 1.07
Delivery to fiduciary, § 1.11
Denial of public access airport property appraisal, §§ 1.07 and 23.95
Denial of recreational, park and scenic land application, §§ 1.07 and 23.85
Denial of timberland application, §§ 1.07 and 23.79
Denial or modification of exemption, §§ 107 and 11.45
Determination of protest, § 41.47 and Rule § 9.803
Exemption application requirements, § 11.44
Failure to give notice, § 41.411
Hearing and vote on tax increase, § 26.06
Hearing procedures, § 41.66
Overlapping taxing units, § 6.025
Penalty for delinquent tax collections, §§ 33.07, 33.08
Protest hearing, §§ 41.46 and 41.461
Reappraisal following report of decreased value, § 22.03
Required rendition, § 22.22
Sale of seized personal property, § 33.25
Separate taxation, cancellation Improvements, § 25.08
Mineral interests, § 25.12 and Rule § 9.3042
Standing timber, § 25.10 and Rule § 9.3042
Undivided interests, § 25.11 and Rule § 9.3042 Substantial error correction hearing, § 25.25
Tax increase, Const. art. VIII, § 21

Oil pipeline companies

Consolidated appeals, § 42.221

Omitted property

Addition to appraisal records, § 25.21
Addition to tax roll, § 26.09
Erroneously omitted and payment, § 31.04
Railroad rolling stock, § 24.40
Supplemental appraisal records, § 25.23
Transportation business intangible property, § 24.12

Outboard motor dealer's inventory

Inventory appraisal, §§ 23.12 and 23.124
Prepayment of taxes to escrow, § 23.125
Reporting forms, Rule § 9.4035
Confidential forms, § 23.126

Overlapping properties

Appraisal districts, this index

Ownership

Affirmative defense, § 42.09
Correction after record approval, § 25.25
Joint taxation of mineral interests, § 25.12 and Rule § 9.3042
Partial ownership in home, § 11.41
Personal liability, § 32.07
Protest, § 41.44
Separate interest, § 25.04
Separate taxation of standing timber, § 25.10 and Rule § 9.3042
Separate taxation of undivided interest, § 25.11 and Rule § 9.3042

Payment

Tax payment, this index

Penalty

Additional penalty for delinquent tax collections, §§ 33.07, 33.08
Amount, § 33.01
Cancellation, notice of delinquency, § 33.04
Delinquency date, §§ 31.02 - 31.04
Homestead exemptions erroneous, § 33.01
Installment payment, § 33.02
Presumption of payment, § 33.05
Tax bills, statement, § 31.01 and Rule § 9.3038
Tax certificate, § 31.08
Tax lien, § 32.01
Waiver, § 33.011

Performance audit

Comptroller, this index

Permanent university fund

Possessory interests in permanent university fund land, § 25.07
Taxation by county, § 11.11 and Const. art. VII, § 16A

Personal property

Business personal property purchase, § 31.081
Defined, §§ 1.04 and 11.14
Delinquent tax collections, this index
Exemption Defined, § 11.14 and Const. art. VIII, § 1(d) and (j)
Exemptions, this index
Family supplies, § 11.15
Personal property not used for income, § 11.14
Proposal to tax non-business personal property, § 11.14 and Rule § 9.3057 Income producing under $500, § 11.145
Inspection by chief appraiser, § 22.07
Interstate allocation, §§ 21.03, 21.031 and Rule § 9.4033
Inventory, appraisal of, § 23.12
Jurisdiction to tax, § 11.01
Leased to state or political subdivision, § 11.11
Limitation on tax collection, § 33.05
Listing in appraisal records, § 25.02 and Rule § 9.3004
Omitted property, § 25.21
Rendition, § 22.01 and Rule § 9.3031
Seizure Bond for payment, § 33.24
Notice of tax sale, § 33.25
Property subject to seizure, § 33.21
Tax warrant, § 33.23 Situs, § 21.02
Taxation, Const. art. VIII, § 1
Tax lien, enforcement, § 32.03
Vessels Interstate allocation, §§ 21.03, 21.031 and Rule § 9.4033
Situs, § 21.021

Petition

Election to adopt residence homestead exemption, Const. art. VIII, § 1-b
Election to consolidate assessment or collections, § 6.26
Rollback election to limit dedication of funds for junior college, § 26.085
Rollback election to reduce tax rate, § 26.07
Rollback election signatures, § 26.081

Planned unit developments

Listing and taxation, § 25.09

Pollution control property

Exemptions, this index

Possessory interests

Defined, § 1.04
Exempt property, § 25.07
Listing in appraisal records, § 25.06 and Rule § 9.3004

Private enterprise demonstration association

Exemptions, this index

Property

Defined, § 1.04
Description, § 25.03
Identification system, Rule § 9.3014
Jurisdiction to tax, § 11.01
Ownership, § 25.04
Taxation, Const. art. VIII, § 1
Two or more appraisal districts appraise, § 6.025

Property Tax Code

Applicability of Property Tax Code, § 1.02
Code Construction Act, § 1.03

Property value study

Comptroller, this index

Proration of taxes

Acquisition by government, § 26.11
Community housing development, § 26.111
Condominiums and planned unit developments, § 25.09
Exemption, loss during tax year, § 25.16
Loss of exemption, § 26.10
Natural disasters, § 23.02
Partition of real property, § 33.46
Senior citizen homestead exemption, §§ 26.10 and 26.112
Total or absolute exemptions, §§ 26.112 and 26113

Protests

Appraisal review board, this index
Clerical error correction, § 25.25
Inaccuracy error correction, § 25.25
Information on notice of appraised value, § 25.19
Judicial review, this index
One-third over appraisal error correction, § 25.25
Overlapping property in more than one appraisal district, § 6.025
Protest of railroad rolling stock appraisal, § 24.35
Protest of Comptroller market value study findings, Chap. 403 Gov't Code and Rule §§ 9.109 and 9.5071

Public access airport property

Application, § 23.94 and Rule § 9.402
Appraisal, § 23.93 and Rule § 9.4010
Deed restriction, § 23.91
Defined, § 23.91
Denial of special appraisal, §§ 1.07 and 23.95
Penalty for violating deed restriction, § 23.97
Rollback tax, § 23.96

Public officials

Conflict of interest, Chap. 171, Local Gov't. Code
Open Meetings Act, Chap. 551, Gov't. Code
Open Records Act, Chap. 552, Gov't. Code

Railroads

Apportionment, Const. art. VIII, § 6
Appraisal of intangible property, § 24.01
County taxation, Const. art. VIII, § 6
Municipal taxation, Const. art. VIII, § 5
Rendition, § 22.05
Rolling stock Allocation of value, § 21.04
Appraisal, § 24.31 and Const. art. VIII, § 8
Comptroller of Public Accounts Certification of apportioned value, § 24.38
Certification of market value to board, § 24.36 Intrastate apportionment, § 24.37 and Const. art. VIII, § 8
Interstate allocation, § 24.34 and Rule § 9.4005
Omitted property, § 24.40
Property information report, § 24.32
Protests of appraisal, § 24.35
Supplemental records, § 24.365 Taxation by county, § 24.39

Real property

Defined, §§ 1.04 and 11.14
Delinquent tax collections, this index
Jurisdiction to tax, § 11.01 and Const. art. VIII, § 1
Limitation on tax collection, § 33.05
Listing in appraisal records, § 25.02
Omitted property, § 25.21
Partition in delinquent tax suit, § 33.46
Residential real property appraised as inventory, § 23.12 and Rule § 9.4013
Situs, § 21.01

Reappraisal

Limited homestead appraised value, § 23.23
Periodic reappraisal of property, § 25.18

Receipts

Tax receipts, this index

Recreational, park and scenic land

Application, § 23.84 and Rule § 9.402
Appraisal, § 23.83 and Rule § 9.4009
Deed restriction, § 23.81
Defined, § 23.81
Denial of special appraisal, §§ 1.07 and 23.85
Penalty for violating deed restriction, § 23.87
Rollback tax, § 23.86

Redemption

Delinquent tax collections, this index

Redevelopment

Property Redevelopment and Tax Abatement Act, Chap. 312, Tax Code and Const. art. VIII, § 1-g
Tax abatement, § 11.28
Tax increment financing, Chap. 311, Tax Code and Const. art. VIII, § 1-g

Refunds

Consolidated collection office, § 31.11
Correction of tax roll, § 26.15
Duplicate payments, § 31.111
Erroneous or overpayment, § 31.11
Following judicial review, § 42.43
Interest on refunds following judicial review, § 42.43
Interest on refunds generally, § 31.12
Interest on religious organization refunds, § 42.43
Reduction of tax rate, § 26.07
Tax refund form, Rule § 9.3039

Religious organizations

Exemptions, this index.
Refunds, § 42.43

Remedies

Judicial review, this index

Rendition

Business property, §§ 22.01 and 22.07
Confidential information, § 22.27
Filing deadline, § 22.23
Forms, § 22.24 and Rule § 9.3031
Notarized in some cases, § 22.24
Penalties, §§ 22.28, 22.29 and 22.30
Railroad property, § 22.05
Railroad rolling stock, § 24.32
Rendition of personal property, § 22.01
Rendition required by chief appraiser, §§ 22.04 and 22.22
Report of decreased value, § 22.03 and Rule § 9.3015

Residence homestead

Agricultural (1-d) land, § 23.46
Agricultural (1-d-1) land, § 23.55
Cooperative housing interest, § 23.19 and Rule § 9.3052
Defined, § 11.13
Exemption Authority, § 11.13 and Const. art. VIII, § 1-b
Application form, § 11.43 and Rule § 9.405
Late application for exemption, § 11.431
Partial ownership of property, § 11.41 Exemptions, this index
Limited value, § 23.23 and Const. art. VIII, § 1(i)
Mail survey of residence homesteads, § 11.47
One homestead in the same year, § 11.13
Prorating, §§ 26.10 and 26.112
Ratio of appraisal, § 1.12
Rollback elections Elections, this index Rollback taxes Agricultural land, this index Surviving spouse, § 11.13
Tax ceiling for elderly or disabled homeowners, §§ 11.26, 11.261 and Const. art. VIII, § 1-b
Tax deferral for elderly or disabled homeowners, § 33.06 and Const. art. VIII, § 1-b
Temporary absence, § 11.13(l)
Types offered and amounts, § 11.13

Restricted-use timber land

Timber Land, this index

Retirement community

Exemptions, this index

Rollback rate

Effective tax rate, this index

Sales approach to value

Appraisal, this index

Sales information

Annual appraisal district report to Comptroller, § 5.07
Uniform reporting and recordkeeping, § 5.07

Schools and school districts

Ad valorem taxation authorized, Const. art. VII, § 3-b
County education districts (CEDs) delinquent taxes, § 33.09
Economic development act, ch. 313
Election to limit dedication of funds for junior college, § 26.085
Election to ratify school tax rate exceeding rollback rate, § 26.08
Fiscal year change, § 26.01
Limitation on school taxes of the elderly, § 11.26 and Const. art. VIII, § 1-b
Private school exemption, § 11.21 and Const. art. VIII, § 2
Residence homestead exemption, § 11.13 and Const. art. VIII, § 1-b
Rollback tax rate, § 26.08
School district defined, § 11.13
Services in lieu of paying taxes, §§ 31.035, 31.036, 31.037
Tax rate adoption and budget hearing, § 44.004, Education Code
Taxable value, determination by Comptroller, ch. 403, Gov't Code

Seizure of personal property

Delinquent tax collections, this index

Shelters

Exemptions, this index

Situs

Insurance company intangible property, § 21.08 and art. 4.01, Insurance Code
Intangible property, § 21.06
Personal property, § 21.02
Railroad rolling stock, § 21.04
Real property, § 21.01
Taxation of property, Const. art. VIII, § 11

Solar energy device

Exemptions, this index

Split payment

Adoption by governing body, § 31.03
Delinquency date, §§ 31.02 and 31.03
Delinquent penalty, § 33.01
Explanation on tax bill, § 31.01

Standing timber

As real property, § 1.04
Timberland, this index

State

Exemption of state-owned land, § 11.11
Leased personal property, § 11.11
Notice of appraised value of leased property, § 11.11
Statewide appraisal prohibited, Const. art. VIII, § 23

State ad valorem tax

Abolition, Const. art. VIII, § 1-e
Authorization, Const. art. VII, § 3
Prohibition of levy for general revenue, Const. art. VIII, § 1-a
Permanent school fund, Const. art. VII, § 5

Subpoena

Appraisal district, Appraisal review board, this index

Surviving spouse

Exemptions, this index

Symphony orchestras

Exemptions, this index

Tax agents

Agents, this index

Tax abatement

Abatement, this index

Tax amount

Appeals, tax payment pending judicial review, § 42.08
Calculation, § 26.09
Conditional payment, § 31.071
Corrections, § 26.15
Discounts, § 31.05
Proration Acquisition by government, § 26.11
Loss of exemption, § 26.10 Tax bills, this index

Tax bills

Address and phone number of collector, § 31.01
Address corrections, § 31.01
Condominiums, § 25.09
Consolidated tax bills, § 31.01
Content, § 31.01 and Rule § 9.3038
Corrections, §§ 26.15 and 42.42
Date of payment, § 31.06
Delinquency date Following judicial review, § 42.42
Generally, § 31.02
Postponement of delinquency date, § 31.04 Delivery by assessor, § 31.01
Delivery to fiduciary, § 1.11
Exemption, loss during tax year, §§ 25.15 and 26.10
Medium of payment, § 31.06
Payment by check or money order, § 31.06
Penalty for violating deed restriction, §§ 23.87 and 23.97
Postponement, § 31.01 and Rule § 9.3054
Receipts for payment, § 31.075 and Rule §§ 9.1001 and 9.3043
Rollback tax on agricultural land, §§ 23.46, 23.55 and Rule § 9.3038
Rollback tax on deed-restricted land, §§ 23.86 and 23.96
Sales tax savings, § 31.01
Separate tax bills for each taxing unit, § 31.01
Supplemental, §§ 26.15 and 42.42
Tax collections, this index

Tax certificate

Contents, § 31.08 and Rule § 9.3040

Tax collections

Date of tax payment, § 1.08 and 31.06
Deferral of payment, §§ 33.06 and 33.065
Delinquent tax collections, this index
Duplicate payments, § 31.111
Installment payments Disabled homeowners, § 31.031
Disaster area, § 31.032
Members of armed forces in Persian Gulf, § 31.02
Over-65 homeowners, § 31.031 Limitations on collections, § 33.05
Medium of tax payment, § 31.06
Miliary personnel, § 31.02
Partial payment option, § 31.07
Penalties and interest, waiver, § 33.011
Refunds, § 31.11 and Rule § 9.3039
Report of collections, § 31.10
Separate payment, § 31.07
Services in lieu of paying taxes, §§ 31.035, 31.036, 31.037

Tax deferral

Tax collections, this index

Tax increment financing

Authorization, Const. art. VIII, § 1-g
Tax Increment Financing Act, ch. 311, Tax Code
Tax rate adjustments, § 26.03

Tax limitation

Election to limit dedication of funds for junior college, § 26.085
Election to ratify adopt school tax rate above rollback rate, § 26.08
Election to reduce tax rate, § 26.07
Hearing and vote on tax increase, §§ 26.05 and 26.06
Notice of appraised value, § 25.19 and Const. art. VIII, § 21
Notice of tax increase, § 26.06 and Const. art. VIII, § 21
Rollback tax rate, §§ 26.04 and 26.08

Tax masters

Generally, §§ 33.71 - 33.80

Tax payment

Appeals, payment of taxes pending judicial review, § 42.08
Conditional payment, § 31.071
Credit card, § 31.06
Date of payment, §§ 1.08 and 31.06
Deferral of payment, § 33.06
Electronic transfer, § 31.06
Escrow account, § 31.072
Installment payment of current taxes, § 31.031 and 31.032
Installment payment of delinquent taxes, § 33.02
Involuntary, § 31.115
Medium, § 31.06
Military personnel, § 31.02
Partial payment option, § 31.07
Personal liability, § 32.07
Release of payment, prohibition, Const. art. VIII, § 10
Restriction or conditional payment void, § 33.10
Separate payment, § 31.07
Services performed, § 31.035
Tax collections, this index
Teaching services, §§ 31.036, 31.037

Tax rate

Adoption by governing body of taxing unit, § 26.05
Appraisal notices, § 25.19
Calculation of tax, § 26.09
Consolidation of taxing units, § 26.13
Effective tax rate, § 26.04
Internet publication, § 26.065
Low rate with low tax levies, § 26.052
Notice of hearing on tax increase, § 26.06 and Rule § 9.17
Notice of appraised value, § 25.19
Ordinance or resolution, § 26.05
Rollback election to limit dedication of funds for junior college, § 26.085
Rollback election to ratify adopted school tax rate above rollback rate, § 26.08
Rollback election to reduce tax rate, § 26.07
Rollback tax rate, § 26.04
Schools and school districts, this index

Tax receipts

Tax receipts, § 31.075 and Rule § 9.1001
Temporary tax receipts for conditional payments, § 31.071 and Rule § 9.3043
Transfer of tax lien, § 32.06

Tax refunds

Tax collection, this index

Tax roll

Contents, Rule § 9.3005
Corrections, § 26.15
Creation, § 26.09
Electronic records, § 1.10
Evidence in a delinquent tax suit, § 33.47
Tax bills, § 31.01

Tax sales

Delinquent tax collections, this index

Taxable value

Defined, § 1.04

Taxing unit

Abatement of taxes for redevelopment, § 11.28 and Chap. 312, Tax Code
Annexation of property, § 26.14
Appointment of appraisal district board, §§ 6.03 and 6.031
Appraisal district, membership, § 6.02
Appraisal roll, § 26.01
Appraisers, employment prohibited, § 1.13
Assessor and collector, §§ 6.21 and 6.22
Attorneys representing taxing units, § 6.30
Bonded debt, authority, Const. art. III. § 52
Boundaries Appraisal district, § 6.02
Boundary changes, § 6.07
Property overlapping boundaries, § 25.17 Budget for appraisal district Adoption, § 6.06
Amending an adopted budget, § 6.06
Disapproval of budget, § 6.06
Reappraisals, § 25.18 Calculation of effective tax rate, § 26.04
Certificate, payment of fees, § 31.08
Challenges, Appraisal district, Appraisal review board, this index
Cities, towns and villages, this index
Consolidation of assessment and collection by election, § 6.26
Consolidation of taxing unit Effective tax rate, § 26.04
Imposition of tax, § 26.13 Costs Appraising property, §§ 6.02 and 6.06
Assessing and collecting, § 6.27 Counties, this index
Creation during tax year, § 26.12
Debt, prohibition on release, Const. art. III, § 55
Defined, § 1.04
Delinquent tax collections, this index
Disaster reappraisal, § 23.02
Discounts for early tax payment, § 31.05
Employees, service on appraisal district board, § 6.03
Employees, no service on appraisal review board, §§ 6.41 and 6.412
Estimate of appraised value, § 25.20
Exemptions Automobiles leased for personal use, city tax, § 11.252
Charitable organizations for primarily charity, § 11.184
Historic sites, § 11.24
Homestead exemptions, § 11.13
Notifying appraisal office of optional exemptions, § 6.08
Optional residence homestead exemptions, § 11.13 and Const. art. VIII, § 1-b
Personal property not used to produce income, § 11.14
Travel trailers, § 11.142 Financing, changing method or allocation, § 6.061
Hearing on tax increase, § 26.06 and Rule § 9.17
Judicial review, this index
Lending credit, prohibition, Const. art. III, § 52
Natural disaster Reappraisal of property, § 23.02
Proration of taxes, § 23.02 Nomination of appraisal district board, § 6.03
Number of appraisal district directors, § 6.031
One-third over appraisal error correction hearing, § 25.25
Open meetings notice, Chap. 551, Gov't. Code
Open records act, Chap. 552, Gov't. Code
Partial payment option, § 31.07
Payments of appraisal district costs Allocation to taxing units, § 6.06
Quarterly payments, § 6.06 Penalties and interest, waiver, § 33.011
Penalty for delinquent tax collections, §§ 33.07, 33.08
Performance bonds, § 6.29
Petition for election to limit dedication of funds for junior college, § 26.085
Petition for election to ratify adopted school tax rate above rollback rate, § 26.08
Petition for election to reduce tax rate, § 26.07
Reappraisals, § 25.18
Recall of appraisal district director, § 6.032
Receipts for payments, §§ 31.071, 31.075, 33.47 and Rule §§ 9.3038 and 9.3043
Refund of tax payment, § 31.11
Report of tax collections, § 31.10
Schools and school districts, this index
Separate tax bills, § 31.01
Services in lieu of paying taxes, §§ 31.035, 31.036, 31.037
Split payment option, § 31.03
Staggered terms for appraisal district directors, § 6.032
Suit against appraisal district, § 43.01
Taxable situs, §§ 21.01 and 21.02
Tax lien, § 32.01
Tax rate, adoption, § 26.05
Tax roll, creation, § 26.09
Vacancy on appraisal district board, §§ 6.03 and 6.032
Veto of appraisal district board actions, § 6.10
Voting entitlement for appraisal district board, § 6.03
Worker's compensation insurance, Const. art. III, § 60

Taxpayer liaison officer

Generally, § 6.052

Teaching services

Tax payment, this index

Texas Legislative Council

Requests from Texas Legislative Council, § 6.14

Theaters and theater schools

Exemptions, this index

Timber equipment and products

Exemptions, this index

Timberland

Agricultural appraisal retained for 15 years, § 23.59
Application Deadline, § 23.75
Form, Rule § 9.402
Penalty for late application, § 23.751 Appraisal, § 23.73, Rule § 9.4011 and Const. art. VIII, § 1-d-1
Capitalization rate, § 23.74
Defined, § 23.71
Denial of special appraisal, §§ 1.07 and 23.79
Eligibility, § 23.77
Minimum taxable value, § 23.78
Protests of change of use determination, § 41.41
Qualification, § 23.72
Restricted-use, § 23.9801
Rollback tax for change in use, § 23.76
Standing timber, § 25.10

Truth in Taxation procedures

Adopting a tax rate, ch 26
Taxing units, this index

Undivided interests

Partial ownership of home, § 11.41
Partition of real property, § 33.46
Separate taxation, § 25.11 and Rule § 9.3042

United States

Exemption of property by federal law, § 11.12
Federal tax lien, priority, § 32.04
Interstate commerce, this index

Vessels

Special purpose vessel allocation, § 21.031 and Rule § 9.4033
Situs, § 21.021

Veterans

Exemptions, this index

Water conservation

Exemptions, this index

Water supply corporations

Exemptions, this index

Watercraft

Vessels, this index

Wildlife conservation

Exemptions, this index

Wind-powered energy device

Exemptions, this index

Youth organizations

Athletic development, exemption, § 11.18
Exemptions, this index
Youth spiritual, mental and physical development, exemption, § 11.19 and Rule § 9.415

Zoological parks

Exemptions, this index