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 §9.3011	Absolute Exemption Lists

(a) Except as provided by subsection (f) of this section, each appraisal office appraising property for purposes of ad valorem taxation shall develop and maintain absolute exemption lists of property for which an exemption application is required.

(b) The absolute exemption lists, categorized by the type of absolute exemption granted, shall contain the following items of information:

(1) the name and address of the owner as of January 1 of the tax year; and

(2) the account number of the property, if any.

(c) Any information required by these sections may be maintained in electronic data processing records rather than in physical documents.

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

(e) An appraisal district office failing to establish absolute exemption lists as required in this section may be judged to be in compliance on a showing to the Comptroller of Public Accounts that absolute exemption lists substantially equivalent to that required by this section have been established.

(f) Each appraisal district office shall not be required to develop and maintain absolute exemption lists of:

(1) income-producing tangible personal property used to produce income and having a value of less than $500; and

(2) mineral interests having a value of less than $500.

Source Note: The provisions of this §9.3011 adopted to be effective July 22, 1976, 1 TexReg 1894; transferred effective November 26, 1991, as published in the Texas Register September 18, 1992, 17 TexReg 6481; amended to be effective March 18, 1996, 21 TexReg 1889.