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RULE §9.3004Appraisal Records of All Property

(a) All appraisal district offices appraising property for purposes of ad valorem taxation shall develop and maintain appraisal records of all property which each office is required to appraise.

(b) The appraisal records of all property shall be two lists--one list for real property and one list for personal property--and shall contain the following items of information as applicable:

  (1) the name and address of the owner or, if the name or address is unknown, a statement that it is unknown;

  (2) the legal description of the real property of the owner (this provision shall not be interpreted to require field note descriptions);

  (3) the separately taxable estates or interests in real property, including taxable possessory interests in exempt real property;

  (4) the general description of taxable personal property and location thereof, if available;

  (5) if the property is a manufactured home, as defined in Occupations Code, §1201.003, the permanent identification number(s) or serial number(s) attached to the home, together with the make and model of the home, its approximate age, general physical condition, and any characteristics that distinguish the home from other manufactured homes;

  (6) the appraised value of land and, if the land is appraised as provided by Tax Code, Chapter 23, Subchapter C, D, or H, the market value of the land;

  (7) the appraised value of improvements to land;

  (8) the appraised value of a separately taxable estate or interest in land;

  (9) the appraised value of personal property;

  (10) the kind of any partial exemption the owner is entitled to receive, whether the exemption applies to appraised value, and in the case of an exemption authorized by Tax Code, §11.23, the amount of the exemption;

  (11) whether the property qualifies for an extension of the school tax ceiling as the residence homestead of an over-55 surviving spouse of a person who qualified the homestead for a tax ceiling before his or her death;

  (12) the tax year to which the appraisal applies;

  (13) an identification of each taxing unit in which the property is taxable;

  (14) whether the property qualifies for appraisal at its value as of September 1 of the year preceding the tax year;

  (15) the name and address of an agent for notices, if any;

  (16) whether the property is a special inventory, as defined by Tax Code, §23.12A;

  (17) whether the property is subject to a limitation of school taxes as provided by Tax Code, §11.26, and whether and when the limitation was transferred to the homestead as provided by Tax Code, §11.26(g);

  (18) whether the property is subject to a limitation on the appraised value of a residence homestead as provided by Tax Code, §23.23; and

  (19) whether the property is subject to the deferred collection of taxes on an appreciating homestead as provided by Tax Code, §33.065.

(c) The entry for each real property parcel that is appraised as part of a residential real property inventory shall indicate that the property is appraised as inventory and identify the inventory of which it is a part.

(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 must be prepared and made readily available to the public, as required by Tax Code, §1.10.

(e) An appraisal district may maintain its appraisal records in any form that substantially complies with the provisions of this section.

Source Note: The provisions of this §9.3004 adopted to be effective April 30, 1981, 6 TexReg 1441; amended to be effective October 30, 1981, 6 TexReg 3873; amended to be effective January 21, 1986, 11 TexReg 93; amended to be effective May 18, 1988, 13 TexReg 2165; amended to be effective August 22, 1988, 13 TexReg 3876; amended to be effective June 22, 1990, 15 TexReg 3350; transferred effective November 26, 1991, as published in the Texas Register September 18, 1992, 17 TexReg 6481; amended to be effective March 24, 1994, 19 TexReg 1831; amended to be effective July 30, 1998, 23 TexReg 7591; amended to be effective September 30, 2010, 35 TexReg 8770

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