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 §9.3031	Rendition Forms

(a) All appraisal offices and all tax offices appraising property for purposes of ad valorem taxation shall prepare and make available at no charge, printed or electronic forms for the rendering of property.

(b) A person rendering property shall use the model form adopted by the Comptroller of Public Accounts or a form containing information which is in substantial compliance with the model form if approved by the comptroller.

(c) Nothing in this section shall be construed to prohibit the combination of the information contained on two or more model forms into a single form in order to use a single form to achieve substantial compliance with two or more model forms.

(d) The comptroller's model forms applicable to this section may be revised at the discretion of the comptroller. Current forms can be obtained from the Comptroller of Public Accounts' Property Tax Assistance Division. The model rendition forms are:

(1) General Real Property Rendition of Taxable Property (Form 50-141);

(2) General Personal Property Rendition of Taxable Property-Non Incoming Producing (Form 50-142);

(3) Report of Leased Space for Storage of Personal Property (Form 50-148);

(4) Industrial Real Property Rendition of Taxable Property (Form 50-149);

(5) Oil and Gas Lease Rendition of Taxable Property (Form 50-150);

(6) Mine and Quarry Real Property Rendition of Taxable Property (Form 50-151);

(7) Telephone Company Rendition of Taxable Property (Form 50-152);

(8) REA-Financed Telephone Company Rendition of Taxable Property (Form 50-153);

(9) Electric Company and Electric Cooperative Rendition of Taxable Property (Form 50-154);

(10) Gas Distribution Utility Rendition of Taxable Property (Form 50-155);

(11) Railroad Rendition of Taxable Property (Form 50-156);

(12) Pipeline and Right-of-Way Rendition of Taxable Property (Form 50-157);

(13) Business Personal Property Rendition of Taxable Property (Form 50-144);

(14) Watercraft Rendition of Taxable Property (Form 50-158);

(15) Aircraft Rendition of Taxable Property (Form 50-159); and

(16) Residential Real Property Inventory (Form 50-143).

Source Note: The provisions of this §9.3031 adopted to be effective October 30, 1981, 6 TexReg 3878; amended to be effective January 6, 1984, 8 TexReg 5414; amended to be effective March 1, 1985, 10 TexReg 588; amended to be effective August 22, 1988, 13 TexReg 3876; transferred effective November 26, 1991, as published in the Texas Register September 18, 1992, 17 TexReg 6481; amended to be effective February 2, 1998, 23 TexReg 799; amended to be effective January 10, 2000, 25 TexReg 211; amended to be effective December 24, 2003, 28 TexReg 11338; amended to be effective March 10, 2008, 33 TexReg 2033; amended to be effective March 1, 2011, 36 TexReg 1338; amended to beeffective February 16, 2012, 37 TexReg 710