(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)Rendition of Residential Real Property Inventory
(Form 50-143) [Report of Leased Space for Storage of Personal
Property (Form 50-148)];
(4)Business Personal Property Rendition of Taxable
Property (Form 50-144) [Industrial Real Property Rendition
of Taxable Property (Form 50-149)];
(5)Report of Leased Space for Storage of Personal
Property (Form 50-148) [Oil and Gas Lease Rendition of
Taxable Property (Form 50-150)];
(6)Real Property Rendition of Taxable Property
(Form 50-149) [Mine and Quarry Real Property Rendition
of Taxable Property (Form 50-151)];
(7)Oil and Gas Property Rendition of Taxable
Property (Form 50-150 [Telephone Company Rendition of Taxable
Property (Form 50-152)];
(8)Mine and Quarry Rendition of Taxable Property
(Form 50-151) [REA-Financed Telephone Company Rendition
of Taxable Property (Form 50-153)];
(9)Utility Rendition of Taxable Property (Form
50-152) [Electric Company and Electric Cooperative Rendition
of Taxable Property (Form 50-154)];
(10)Railroad Rendition of Taxable Property (Form
50-156) [Gas Distribution Utility Rendition of Taxable
Property (Form 50-155)];
(11)Pipeline and Right-of-Way Rendition of Taxable
Property (Form 50-157) [Railroad Rendition of Taxable Property
(Form 50-156)];
(12)Watercraft Rendition of Taxable Property
(Form 50-158) [Pipeline and Right-of-Way Rendition of Taxable
Property (Form 50-157)]; and
(13)Aircraft Rendition of Taxable Property (50-159).
[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).]
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 October 1, 2024
TRD-202404700 Victoria North
General
Counsel
Comptroller of Public Accounts
Earliest possible date of adoption: November 17, 2024
For further information, please call: (512) 475-2220
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