Texas Administrative Code

Texas Administrative Code

TITLE 34	PUBLIC FINANCE
PART 1	COMPTROLLER OF PUBLIC ACCOUNTS
CHAPTER 9	PROPERTY TAX ADMINISTRATION
SUBCHAPTER H	TAX RECORD REQUIREMENTS
RULE §9.3005	Tax Roll for Any Taxing Unit

(a) All offices assessing or collecting or both for purposes of ad valorem taxation shall develop and maintain a tax roll of any taxing jurisdiction for whom that office performs these functions.

(b) The tax roll of any taxing jurisdiction shall contain the following items of information on each parcel of property:

(1) the name and address of the owner of the property;

(2) the legal description of the property;

(3) the account number of the property;

(4) the value of the property which is certified by the Appraisal Review Board;

(5) the kind and amount of any partial exemptions applied against the value of the property, if any; and

(6) the amount of the tax levied on the property.

(c) 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 tax roll for a taxing unit must be prepared and made readily available to the public, as required by Texas Property Tax Code, §1.10.

(d) No provisions of these sections are to be construed as prohibiting the consolidation of rolls.

(e) Offices failing to establish a tax roll of any taxing jurisdiction as required in this section may be judged to be in compliance upon a showing to the board that a tax roll of any taxing unit substantially equivalent to that required in this section has been established.

Source Note: The provisions of this §9.3005 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.