| (a) All appraisal offices shall prepare and make available
a form for use by a cooperative housing cooperation in requesting
separate taxation of stockholders' interests as provided in Texas
Property Tax Code, §23.19.
(b) The form shall contain spaces for the corporation
to provide the following information:
(1) the name and address of the cooperative housing
corporation;
(2) the property description and street address of
the property for which separate appraisal is requested;
(3) the name and address of the corporation's agent;
(4) a statement that the corporation must attach to
the form the following documents:
(A) a list of names, addresses, and proportionate share
of all stockholders in the corporation, and those stockholders that
reside at the designated property;
(B) a resolution from the corporation's board of directors
certifying that the stockholders have approved the request for separate
appraisal;
(C) a diagrammatic floor plan of the improvements on
the property; and
(D) a survey plot map of the land showing location
of the improvements on the land;
(5) the signature of the corporation's agent; and
(6) the date of the request.
(c) The form for separate appraisal shall contain a
statement indicating that by signing the form the applicant states
that he/she is qualified to sign for the corporation, and must include
the following statement in bold type: "If you make a false statement
on this form, you could be found guilty of a Class A misdemeanor or
a state jail felony under Penal Code, §37.10."
(d) The form shall contain statements to indicate:
(1) that the corporation need not request separate
appraisal annually;
(2) that the applicant must file the initial request
for separate appraisal in writing before March 1; and
(3) that the chief appraiser may require the corporation
to submit or verify a list of stockholders, their interests, and residency
at least annually.
(e) Where the appraisal office requests additional
information, the appraisal office shall note the type(s) of information
requested on the form. Otherwise, the form shall be prepared as a
separate form from any other form.
(f) The appraisal office shall note on the form the
amount of fee, if any, that the office will charge for separately
appraising the interests in a cooperative housing corporation.
|
| Source Note: The provisions of this §9.3052 adopted to be effective December 3, 1987, 12 TexReg 4368; transferred effective November 26, 1991, as published in the Texas Register September 18, 1992, 17 TexReg 6481; amended to be effective July 15, 2012, 37 TexReg 5135 |
