Texas Tax Code

§ 22.07 — INSPECTION OF PROPERTY

TX § 22.07Title 1. PROPERTY TAX CODE · Part D. APPRAISAL AND ASSESSMENT · Ch. 22. RENDITIONS AND OTHER REPORTS · Art. A. INFORMATION FROM TAXPAYER

Statute text

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(a)The chief appraiser or his authorized representative may enter the premises of a business, trade, or profession and inspect the property to determine the existence and market value of tangible personal property used for the production of income and having a taxable situs in the district.

(b)An inspection under this section must be during normal business hours or at a time mutually agreeable to the chief appraiser or his representative and the person in control of the premises.

(c)The chief appraiser may request, either in writing or by electronic means, that the property owner provide a statement containing supporting information indicating how the value rendered under Section 22.01(a)(5) was determined. The statement must:

(1)summarize information sufficient to identify the property, including:

(A)the physical and economic characteristics relevant to the opinion of value, if appropriate; and

(B)the source of the information used;

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Legislative history

Added by Acts 1981, 67th Leg., 1st C.S., p. 135, ch. 13, Sec. 52, eff. Jan. 1, 1982. Amended by Acts 2003, 78th Leg., ch. 1173, Sec. 5, eff. Jan. 1, 2004.