Texas Register

TITLE 34 PUBLIC FINANCE
PART 1COMPTROLLER OF PUBLIC ACCOUNTS
CHAPTER 9PROPERTY TAX ADMINISTRATION
SUBCHAPTER IVALIDATION PROCEDURES
RULE §9.4037Use of Electronic Communications for Transmittal of Property Tax Information
ISSUE 04/21/2006
ACTION Proposed
Preamble Texas Admin Code Rule

(a)Definitions. The following words and terms, when used in this section, shall have the following meanings, unless the context clearly indicates otherwise.

  (1)Account ID--the predominant identification number used on the hardcopy.

  (2)CAD--County Appraisal District

  (3)NOT--Notice

  (4)PRP--Property

  (5)OWN--Owner

  (6)ENT--Entity

  (7)minOccurs--Minimum occurrences

  (8)maxOccurs--Maximum occurrences

(b)Transmittal of information. Information in notices of appraised value required by Tax Code, §1.085(g) to be delivered electronically must be transmitted according to the file layout provided by this section. The transmittal must be made by electronic mail, file transfer protocol (ftp) or any other method agreed upon by the property owner and the chief appraiser; however, if the size of the information file or other factors require the use of a 1/4 inch cartridge (1.2 Gb max), 1/2 inch cartridge 18 tract (3480), 8-mm cartridge (5 Gb max), 4-mm cartridge (5 Gb max), CD-ROM, DVD-ROM, or 2 1/2 inch disc, the property owner and the chief appraiser must agree to the use of one of these media, and delivery may be made by hand or by mail, according to the agreement of the property owner and the chief appraiser.

(c)Format and Content. The information included in statutorily required electronic transmissions between property owners and appraisal districts, taxing units, or other tax officials, must have the following specifications:

  (1)Extensible Mark-up Language (XML)

  (2)File layout. Items listed must be included in statutorily required electronic transmissions between property owners and appraisal districts, taxing units, or other tax officials. Optional items, or other items agreed upon by the property owner and the appraisal district may be included in the electronic notice.

Figure: 34 TAC §9.4037(c)(2) (No change.)

(d)Notice of Appraised Value--Tax Code §25.19.

  (1)Electronic XML Document Schema

Attached Graphic

  (2)Notice letter. The notice required by Tax Code, §25.19(h), may be transmitted electronically with the file layout provided by this section.

This agency hereby certifies that the proposal has been reviewed by legal counsel and found to be within the agency's legal authority to adopt.

Filed with the Office of the Secretary of State on April 10, 2006

TRD-200602064

Martin Cherry

Chief Deputy General Counsel

Comptroller of Public Accounts

Earliest possible date of adoption: May 21, 2006

For further information, please call: (512) 475-0387



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