|(a) All offices collecting ad valorem taxes shall prepare and issue current and delinquent tax receipts, as well as temporary tax receipts, as applicable, and, as requested, for the payment of current and delinquent taxes. (b) Current tax receipts shall include the following items of information: (1) the name and address of the collecting office and the name of the taxing unit(s) for which that office collects on that property; (2) the name and address of the property owner and/or agent; (3) the description of the property as shown on the tax roll; (4) the tax roll account number of the property and, if different, the appraisal roll account number of the property; (5) the year for which the taxes are paid; (6) the taxable value of the property; (7) the tax rate imposed by each taxing unit taxing the property; (8) the amount of taxes paid, including a breakdown of taxes collected for each taxing unit; (9) the date the taxes are paid; (10) in cases of split payment, indication that the amount paid is a split payment; and (11) a statement that if a request by a property owner or agent is made before the current year taxes have been calculated, no such calculation is available for inclusion on the receipt. (c) Delinquent tax receipts shall include the following items of information: (1) each item of information specified in subsection (b)(1) - (9) of this section, except that the information specified in subsection (b)(6) and (7) of this section shall be shown for each year for which the taxes are paid; and (2) the amount of penalty and interest collected. (d) At the option of the collecting office, more than one year of delinquent taxes paid may appear on one delinquent tax receipt. (e) Temporary tax receipts shall be issued at the request of the taxpayer for the full or partial amount of taxes paid when appraisal review protests or judicial appeals are pending and must state that the receipts are temporary pending the determination of the protests or appeals. Temporary tax receipts shall be issued at the request of the taxpayer if a collector accepts partial payments of taxes as provided by law and must state that the payments are partial without providing the amount of taxes still due. Temporary tax receipts shall be issued to the taxpayer without the necessity of a taxpayer request when conditional tax payments are made pursuant to Tax Code, §31.071. (f) Current, temporary, and delinquent tax receipts substantially equivalent to that required in this section are deemed to be in compliance if challenged by a taxpayer or a governmental entity.