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RULE §9.3003Uniform Tax Records System

(a) All tax offices appraising property for purposes of ad valorem taxation shall develop and maintain a uniform tax records system.

(b) The uniform tax records system shall be composed of the following items of information:

  (1) appraisal cards;

  (2) maps;

  (3) rendition forms;

  (4) report of decreased value forms;

  (5) appraisal records of all property;

  (6) tax roll of any taxing jurisdiction for whom the office assesses or collects;

  (7) delinquent tax roll of any taxing jurisdiction for whom the office assesses and collects taxes;

  (8) alphabetical index;

  (9) partial exemption lists;

  (10) absolute exemption lists for property for which an exemption application is required; and

  (11) open-space land valuation; agricultural use valuation; timber use valuation; recreational, park, and scenic land valuation; and public access airport property lists.

(c) Each item required in the uniform tax records system shall be developed and maintained as required by subsequent rules of the board.

(d) Any item required by these sections may be maintained in electronic data processing records rather than in physical documents. However, a physical document for the appraisal roll for the appraisal district or for a taxing unit and the tax rolls for a taxing unit must be prepared and made readily available to the public, as required by Texas Property Tax Code, §1.10.

(e) Appraisal district offices failing to establish a uniform tax records system as required in this section may be judged to be in compliance upon a showing to the board that a uniform tax records system substantially equivalent to that required in this section has been established.

Source Note: The provisions of this §9.3003 adopted to be effective April 30, 1981, 6 TexReg 1441; amended to be effective October 30, 1981, 6 TexReg 3873; transferred effective November 26, 1991, as published in the Texas Register September 18, 1992, 17 TexReg 6481.

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