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RULE §9.3054Request to Postpone Tax Bill

(a) Each collecting office shall prepare and make available to the public forms for requesting the tax office to postpone issuing a tax bill until the amount of unpaid tax reaches $15. The form shall require the taxpayer to provide the following:

  (1) the property owner's name, current mailing address, and telephone number;

  (2) a description of the property, the property account number, or a copy of tax or appraisal office correspondence that identifies the property; and

  (3) the title or capacity of the person who signs the form.

(b) The collector shall include on the form:

  (1) instructions that state that if the property owner files the form, no penalty or interest will accrue on taxes until the total amount of tax owed to all units for which the collector collects taxes reaches $15 or more; and

  (2) the name, street address, mailing address if different, and telephone number of the collector's office.

(c) The collector may use the comptroller-prescribed, model form applicable to this section or use a different form that requires the information and sets out the instructions required by this section in the same language and sequence as the model form.

(d) In special circumstances the collector may use a form that provides additional information, deletes information required by this section, or sets out the required information in different language or sequence than that required by this section if the form has been previously approved by the comptroller.

(e) The comptroller's model form 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.

Source Note: The provisions of this §9.3054 adopted to be effective January 29, 1990, 15 TexReg 265; transferred effective November 26, 1991, as published in the Texas Register September 18, 1992, 17 TexReg 6481; amended to be effective October 5, 2010, 35 TexReg 8976

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