Texas Register

TITLE 34 PUBLIC FINANCE
PART 1COMPTROLLER OF PUBLIC ACCOUNTS
CHAPTER 9PROPERTY TAX ADMINISTRATION
SUBCHAPTER HTAX RECORD REQUIREMENTS
RULE §9.3006Notice of Estimated Taxes Required to be Delivered by County Appraisal Districts
ISSUE 07/31/2020
ACTION Proposed
Preamble Texas Admin Code Rule

(a)The chief appraiser shall include the following information in a notice of estimated taxes required under Tax Code, §26.04(e-2):

  (1)A statement directing the property owner to an Internet website from which the owner may access information related to the actions take or proposed to be taken by each taxing unit in which the property is located that may affect the taxes imposed on the owner's property. The statement must include a heading that is in bold, capital letters in type larger than that used in the other provisions of the notice;

  (2)A statement that the property owner may request from the county assessor-collector for the county in which the property is located, or if the county assessor-collector does not assess taxes for the county, the person who assess taxes for the county under Tax Code, §6.24(b), contact information for the assessor for each taxing unit which the property is located who must provide the information described in this subsection to the owner on request; and

  (3)The name, address, and telephone number of the county assessor-collector for the county in which the property is located or, if the county assessor-collector does not assess taxes for the county, the person who assesses taxes for the county under Tax Code, §6.24(b).

(b)The chief appraiser may use the comptroller prescribed model form applicable to this section or use a different form that sets out the information listed in subsection (a) of this section.

(c)The chief appraiser of each appraisal district may determine the format and delivery of notice under this section, as long as the format and delivery comply with Tax Code, §26.04(e-2) and (e-3).

The agency certifies that legal counsel has reviewed the proposal and found it to be within the state agency's legal authority to adopt.

Filed with the Office of the Secretary of State on July 14, 2020

TRD-202002894

Victoria North

General Counsel for Fiscal and Agency Affairs

Comptroller of Public Accounts

Earliest possible date of adoption: August 30, 2020

For further information, please call: (512) 475-2220



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