Texas Tax Code
§ 23.75 — APPLICATION
TX § 23.75Title 1. PROPERTY TAX CODE · Part D. APPRAISAL AND ASSESSMENT · Ch. 23. APPRAISAL METHODS AND PROCEDURES · Art. E. APPRAISAL OF TIMBER LAND
Statute text
View on source(a)A person claiming that his land is eligible for appraisal as provided by this subchapter must file a valid application with the chief appraiser.
(b)To be valid, the application must:
(1)be on a form provided by the appraisal office and prescribed by the comptroller; and
(2)contain the information necessary to determine the validity of the claim.
(c)The comptroller shall include on the form a notice of the penalties prescribed by Section 37.10, Penal Code, for making or filing an application containing a false statement. The comptroller, in prescribing the contents of the application form, shall require that the form permit a claimant who has previously been allowed appraisal under this subchapter to indicate that previously reported information has not changed and to supply only the eligibility information not previously reported.
(d)The form must be filed before May 1. However, for good cause the chief appraiser may extend the filing deadline for not more than 60 days.
…
Legislative history
Acts 1979, 66th Leg., p. 2262, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 146, ch. 13, Sec. 74, eff. Jan. 1, 1982; Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 27, eff. Sept. 1, 1991; Acts 1995, 74th Leg., ch. 579, Sec. 6, eff. Jan. 1, 1996.