CHAPTER 22. RENDITIONS AND OTHER REPORTS
TAX CODE
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. (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
has been granted or has applied for an exemption from taxation
under Section 11.254 for a motor vehicle the individual owns is
not required to render the motor vehicle for taxation.
(l) If the information contained in the most recent rendition
statement filed by a person in a prior tax year is accurate with
respect to the current tax year, the person may comply with the
requirements of Subsection (a) by filing a rendition statement on
a form prescribed or approved by the comptroller under Section
22.24(c) on which the person has checked the appropriate box to
affirm that the information continues to be complete and
accurate.
Acts 1979, 66th Leg., p. 2249, ch. 841, Sec. 1, eff. Jan. 1,
1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 134, ch. 13,
Sec. 48, eff. Jan. 1, 1982; Acts 1993, 73rd Leg., ch. 779, Sec.
4, eff. Jan. 1, 1994; Acts 2003, 78th Leg., ch. 1173, Sec. 3,
eff. Jan. 1, 2004; Acts 2003, 78th Leg., ch. 1276, Sec.
15.001(b), eff. Sept. 1, 2003.
Amended by:
Acts 2005, 79th Leg., Ch.
941, Sec. 1, eff. January 1, 2006.
Acts 2007, 80th Leg., R.S., Ch.
602, Sec. 1, eff. January 1, 2008.
Acts 2007, 80th Leg., R.S., Ch.
842, Sec. 2.
Acts 2009, 81st Leg., R.S., Ch.
87, Sec. 27.002(33), eff. September 1, 2009.
Acts 2009, 81st Leg., R.S., Ch.
706, Sec. 3, eff. January 1, 2010.
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, Sec. 1, eff. Jan. 1,
1982. Amended by Acts 2003, 78th Leg., ch. 1173, Sec. 4, eff.
Jan. 1, 2004.
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.
Acts 1979, 66th Leg., p. 2249, ch. 841, Sec. 1, eff. Jan. 1,
1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 134, ch. 13,
Sec. 49, eff. Jan. 1, 1982; Acts 1985, 69th Leg., ch. 315, Sec.
1, 2, eff. Jan. 1, 1986.
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 Motor Vehicles 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 Motor
Vehicles 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, Sec. 1, eff. Jan. 1,
1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 134, ch. 13,
Sec. 50, eff. Jan. 1, 1982; Acts 1993, 73rd Leg., ch. 779, Sec.
5, eff. Jan. 1, 1994; Acts 2003, 78th Leg., ch. 1276, Sec.
15.001(c), eff. Sept. 1, 2003.
Amended by:
Acts 2005, 79th Leg., Ch.
412, Sec. 9, eff. September 1, 2005.
Acts 2009, 81st Leg., R.S., Ch.
933, Sec. 3K.02, eff. September 1, 2009.
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.
Acts 1979, 66th Leg., p. 2249, ch. 841, Sec. 1, eff. Jan. 1,
1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 134, ch. 13,
Sec. 51, eff. Jan. 1, 1982.
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, Sec. 52,
eff. Jan. 1, 1982. Amended by Acts 2003, 78th Leg., ch. 1173,
Sec. 5, eff. Jan. 1, 2004.
SUBCHAPTER B. REQUIREMENTS AND PROCEDURES
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.
Acts 1979, 66th Leg., p. 2250, ch. 841, Sec. 1, eff. Jan. 1,
1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 135, ch. 13,
Sec. 53, eff. Jan. 1, 1982; Acts 1991, 72nd Leg., 2nd C.S., ch.
6, Sec. 17, eff. Sept. 1, 1991.
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.
Acts 1979, 66th Leg., p. 2250, ch. 841, Sec. 1, eff. Jan. 1,
1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 135, ch. 13,
Sec. 53, eff. Jan. 1, 1982.
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.
Acts 1979, 66th Leg., p. 2250, ch. 841, Sec. 1, eff. Jan. 1,
1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 135, ch. 13,
Sec. 53, eff. Jan. 1, 1982; Acts 1985, 69th Leg., ch. 312, Sec.
1, eff. June 7, 1985; Acts 1987, 70th Leg., ch. 185, Sec. 1, eff.
Jan. 1, 1988; Acts 1993, 73rd Leg., ch. 924, Sec. 1, eff. Sept.
1, 1993; Acts 1997, 75th Leg., ch. 1039, Sec. 20, eff. Jan. 1,
1998; Acts 2003, 78th Leg., ch. 1173, Sec. 6.
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. Each form must include a box that the property owner
may check to permit the property owner to affirm that the
information contained in the most recent rendition statement
filed by the property owner in a prior tax year is accurate with
respect to the current tax year in accordance with Section
22.01(l). 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.
Acts 1979, 66th Leg., p. 2250, ch. 841, Sec. 1, eff. Jan. 1,
1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 135, ch. 13,
Sec. 54, eff. Jan. 1, 1982; Acts 1991, 72nd Leg., 2nd C.S., ch.
6, Sec. 18, eff. Sept. 1, 1991; Acts 1997, 75th Leg., ch. 316,
Sec. 1, eff. Sept. 1, 1997; Acts 1999, 76th Leg., ch. 463, Sec.
1, eff. Sept. 1, 1999; Acts 2003, 78th Leg., ch. 1173, Sec. 7,
eff. Jan. 1, 2004.
Amended by:
Acts 2007, 80th Leg., R.S., Ch.
602, Sec. 2, eff. September 1, 2007.
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.
Acts 1979, 66th Leg., p. 2251, ch. 841, Sec. 1, eff. Jan. 1,
1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 135, ch. 13,
Sec. 55, eff. Jan. 1, 1982.
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.
Acts 1979, 66th Leg., p. 2251, ch. 841, Sec. 1, eff. Jan. 1,
1982.
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 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;
(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;
(8) to an employee or agent of a taxing unit responsible for
auditing, monitoring, or reviewing the operations of an appraisal
district; or
(9) to an employee or agent of a school district that is engaged
in the preparation of a protest of the comptroller's property
value study in accordance with Section 403.303, Government Code.
(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.
Acts 1979, 66th Leg., p. 2251, ch. 841, Sec. 1, eff. Jan. 1,
1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 136, ch. 13,
Sec. 56, eff. Jan. 1, 1982; Acts 1985, 69th Leg., ch. 148, Sec.
1, eff. Sept. 1, 1985; Acts 1991, 72nd Leg., ch. 836, Sec. 1.1,
eff. Sept. 1, 1991; Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec.
19, 20, eff. Sept. 1, 1991; Acts 1997, 75th Leg., ch. 316, Sec.
2, eff. Sept. 1, 1997; Acts 2001, 77th Leg., ch. 1430, Sec. 5,
eff. Sept. 1, 2001.
Amended by:
Acts 2009, 81st Leg., R.S., Ch.
1153, Sec. 2, eff. June 19, 2009.
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 shall certify to the assessor for each
taxing unit participating in the appraisal district that imposes
taxes on the property that the chief appraiser has imposed a
penalty under this section. The assessor shall add the amount of
the penalty to the original amount of tax imposed on the property
and shall include that amount in the tax bill for that year. The
penalty becomes part of the tax on the property and is secured by
the tax lien that attaches to the property under Section 32.01.
(c) To help defray the costs of administering this chapter, a
collector who collects a penalty imposed under Subsection (a)
shall remit to the appraisal district that employs the chief
appraiser who imposed the penalty an amount equal to five percent
of the penalty amount collected.
Added by Acts 2003, 78th Leg., ch. 1173, Sec. 8, eff. Jan. 1,
2004.
Amended by:
Acts 2005, 79th Leg., Ch.
1126, Sec. 4, eff. September 1, 2005.
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 Acts 2003, 78th Leg., ch. 1173, Sec. 8, eff. Jan. 1,
2004.
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 Acts 2003, 78th Leg., ch. 1173, Sec. 8, eff. Jan. 1,
2004.
SUBCHAPTER C. OTHER REPORTS
Sec. 22.41. REPORT OF POLITICAL SUBDIVISION ACTIONS AFFECTING
REAL PROPERTY VALUES. (a) At the request of the chief appraiser
of an appraisal district in which a political subdivision of this
state has territory, the governing body of the political
subdivision shall deliver a written report to the chief appraiser
describing each of the following actions taken by the governing
body in the preceding period specified in the request:
(1) a zoning action;
(2) an action that directly restricts the use of real property
or a class of real property specified by the action or that
exempts real property or a class of real property specified by
the action from an existing restriction on the use of the
property; or
(3) an action that grants the owner or custodian of real
property specified by the action the right or authority to make a
change or improvement to the property.
(b) The report is not required to include an action that does
not apply to real property in the appraisal district whose chief
appraiser requested the report.
(c) The chief appraiser in the request for a report shall
specify the period to be covered by the report. The governing
body is not required to include in the report an action included
in a previous report made to the chief appraiser of the same
appraisal district. The governing body must deliver the report to
the chief appraiser not later than the 30th day after the date of
the request, unless the chief appraiser specifies or agrees to a
later date.
(d) As soon as practicable after delivering a report to the
chief appraiser under Subsection (c), the governing body making
the report shall deliver a copy of the report to the governing
body of each taxing unit in which is located property affected by
an action included in the report.
Added by Acts 1989, 71st Leg., ch. 796, Sec. 15, eff. Sept. 1,
1989.