Texas Tax Code
Sections 301–600
- § 23.9801DEFINITIONS
- § 23.9802QUALIFICATION FOR APPRAISAL AS RESTRICTED-USE TIMBER LAND
- § 23.9803APPRAISAL OF QUALIFIED RESTRICTED-USE TIMBER LAND
- § 23.9804APPLICATION
- § 23.9805ACTION ON APPLICATION
- § 23.9806APPLICATION DENIAL BASED ON ZONE LOCATION
- § 23.9807CHANGE OF USE OF LAND
- § 23.9808OIL AND GAS OPERATIONS ON LAND
- § 24.31APPRAISAL AT HEADQUARTERS
- § 24.32ROLLING STOCK INFORMATION REPORTS
- § 24.33REPORT OF LEASED ROLLING STOCK FORWARDED
- § 24.34INTERSTATE ALLOCATION
- § 24.35NOTICE, REVIEW, AND PROTEST
- § 24.36CERTIFICATION TO COMPTROLLER
- § 24.365CORRECTION OF CERTIFIED AMOUNT
- § 24.37INTRASTATE APPORTIONMENT
- § 24.38CERTIFICATION OF APPORTIONED VALUE
- § 24.39IMPOSITION OF TAX
- § 24.40OMITTED PROPERTY
- § 25.01PREPARATION OF APPRAISAL RECORDS
- § 25.011SPECIAL APPRAISAL RECORDS
- § 25.02FORM AND CONTENT
- § 25.025CONFIDENTIALITY OF CERTAIN HOME ADDRESS INFORMATION
- § 25.026CONFIDENTIALITY OF CERTAIN SHELTER CENTER AND SEXUAL ASSAULT PROGRAM ADDRESS INFORMATION
- § 25.027RESTRICTION ON POSTING INFORMATION ON INTERNET WEBSITE
- § 25.03DESCRIPTION
- § 25.04SEPARATE ESTATES OR INTERESTS
- § 25.05LIFE ESTATES
- § 25.06PROPERTY ENCUMBERED BY POSSESSORY OR SECURITY INTEREST
- § 25.07LEASEHOLD AND OTHER POSSESSORY INTERESTS IN EXEMPT PROPERTY
- § 25.08IMPROVEMENTS
- § 25.09CONDOMINIUMS AND PLANNED UNIT DEVELOPMENTS
- § 25.10STANDING TIMBER
- § 25.11UNDIVIDED INTERESTS
- § 25.12MINERAL INTEREST
- § 25.13EXEMPT PROPERTY SUBJECT TO CONTRACT OF SALE
- § 25.135QUALIFYING TRUSTS
- § 25.16PROPERTY LOSING EXEMPTION DURING TAX YEAR
- § 25.17PROPERTY OVERLAPPING TAXING UNIT OR APPRAISAL DISTRICT BOUNDARIES
- § 25.18PERIODIC REAPPRAISALS
- § 25.19NOTICE OF APPRAISED VALUE
- § 25.192NOTICE OF RESIDENCE HOMESTEAD EXEMPTION ELIGIBILITY
- § 25.193NOTICE OF CERTAIN CANCELED OR REDUCED EXEMPTIONS
- § 25.195INSPECTION BY PROPERTY OWNER
- § 25.20ACCESS BY TAXING UNITS
- § 25.21OMITTED PROPERTY
- § 25.22SUBMISSION FOR REVIEW AND PROTEST
- § 25.23SUPPLEMENTAL APPRAISAL RECORDS
- § 25.24APPRAISAL ROLL
- § 25.25CORRECTION OF APPRAISAL ROLL
- § 25.26FORFEITURE OF REMEDY FOR NONPAYMENT OF TAXES
- § 26.01SUBMISSION OF ROLLS TO TAXING UNITS
- § 26.012DEFINITIONS
- § 26.013UNUSED INCREMENT RATE
- § 26.02ASSESSMENT RATIOS PROHIBITED
- § 26.03TREATMENT OF CAPTURED APPRAISED VALUE AND TAX INCREMENT
- § 26.04SUBMISSION OF ROLL TO GOVERNING BODY; NO-NEW-REVENUE AND VOTER-APPROVAL TAX RATES
- § 26.041TAX RATE OF UNIT IMPOSING ADDITIONAL SALES AND USE TAX
- § 26.042CALCULATION AND ADOPTION OF CERTAIN TAX RATES IN DISASTER AREA
- § 26.043VOTER-APPROVAL AND NO-NEW-REVENUE TAX RATES IN CITY IMPOSING MASS TRANSIT SALES AND USE TAX
- § 26.044NO-NEW-REVENUE TAX RATE TO PAY FOR STATE CRIMINAL JUSTICE MANDATE
- § 26.0441TAX RATE ADJUSTMENT FOR INDIGENT HEALTH CARE
- § 26.0442TAX RATE ADJUSTMENT FOR COUNTY INDIGENT DEFENSE COMPENSATION EXPENDITURES
- § 26.0443TAX RATE ADJUSTMENT FOR ELIGIBLE COUNTY HOSPITAL EXPENDITURES
- § 26.0444TAX RATE ADJUSTMENT FOR DEFUNDING MUNICIPALITY
- § 26.045VOTER-APPROVAL TAX RATE RELIEF FOR POLLUTION CONTROL REQUIREMENTS
- § 26.05TAX RATE
- § 26.0501LIMITATION ON TAX RATE OF DEFUNDING MUNICIPALITY
- § 26.051EVIDENCE OF UNRECORDED TAX RATE ADOPTION
- § 26.052SIMPLIFIED TAX RATE NOTICE FOR TAXING UNITS WITH LOW TAX LEVIES
- § 26.06NOTICE, HEARING, AND VOTE ON TAX INCREASE
- § 26.061NOTICE OF MEETING TO VOTE ON PROPOSED TAX RATE THAT DOES NOT EXCEED LOWER OF NO-NEW-REVENUE OR VOTER-APPROVAL TAX RATE
- § 26.062ADDITIONAL INFORMATION TO BE INCLUDED IN TAX RATE NOTICE
- § 26.063ALTERNATE PROVISIONS FOR TAX RATE NOTICE WHEN DE MINIMIS RATE EXCEEDS VOTER-APPROVAL TAX RATE
- § 26.065SUPPLEMENTAL NOTICE OF HEARING ON TAX RATE INCREASE
- § 26.07AUTOMATIC ELECTION TO APPROVE TAX RATE OF TAXING UNIT OTHER THAN SCHOOL DISTRICT
- § 26.075PETITION ELECTION TO REDUCE TAX RATE OF TAXING UNIT OTHER THAN SCHOOL DISTRICT
- § 26.08AUTOMATIC ELECTION TO APPROVE TAX RATE OF SCHOOL DISTRICT
- § 26.081PETITION SIGNATURES
- § 26.085ELECTION TO LIMIT DEDICATION OF SCHOOL FUNDS TO JUNIOR COLLEGE
- § 26.09CALCULATION OF TAX
- § 26.10PRORATING TAXES--LOSS OF EXEMPTION
- § 26.11PRORATING TAXES--ACQUISITION BY GOVERNMENT
- § 26.111PRORATING TAXES--ACQUISITION BY CHARITABLE ORGANIZATION
- § 26.1115CALCULATION OF TAXES ON RESIDENCE HOMESTEAD GENERALLY
- § 26.112CALCULATION OF TAXES ON RESIDENCE HOMESTEAD OF CERTAIN PERSONS
- § 26.1125CALCULATION OF TAXES ON RESIDENCE HOMESTEAD OF 100 PERCENT OR TOTALLY DISABLED VETERAN
- § 26.1127CALCULATION OF TAXES ON DONATED RESIDENCE HOMESTEAD OF DISABLED VETERAN OR SURVIVING SPOUSE OF DISABLED VETERAN
- § 26.113PRORATING TAXES--ACQUISITION BY NONPROFIT ORGANIZATION
- § 26.12UNITS CREATED DURING TAX YEAR
- § 26.13TAXING UNIT CONSOLIDATION DURING TAX YEAR
- § 26.135TAX DATES FOR CERTAIN SCHOOL DISTRICTS
- § 26.14ANNEXATION OF PROPERTY DURING TAX YEAR
- § 26.15CORRECTION OF TAX ROLL
- § 26.16POSTING OF TAX-RELATED INFORMATION ON COUNTY'S INTERNET WEBSITE
- § 26.17DATABASE OF PROPERTY-TAX-RELATED INFORMATION
- § 26.175PROPERTY TAX DATABASE LOCATOR WEBSITE
- § 26.18POSTING OF TAX RATE AND BUDGET INFORMATION BY TAXING UNIT ON WEBSITE
- § 31.01TAX BILLS
- § 31.02DELINQUENCY DATE
- § 31.03SPLIT PAYMENT OF TAXES
- § 31.031INSTALLMENT PAYMENTS OF CERTAIN HOMESTEAD TAXES
- § 31.032INSTALLMENT PAYMENTS OF TAXES ON PROPERTY IN DISASTER AREA OR EMERGENCY AREA THAT HAS BEEN DAMAGED AS A RESULT OF DISASTER OR EMERGENCY
- § 31.033INSTALLMENT PAYMENTS OF TAXES ON PROPERTY IN DISASTER AREA OR EMERGENCY AREA THAT HAS NOT BEEN DAMAGED AS A RESULT OF DISASTER OR EMERGENCY
- § 31.035PERFORMANCE OF SERVICE IN LIEU OF PAYMENT OF TAXES ON HOMESTEAD OF ELDERLY PERSON
- § 31.036PERFORMANCE OF TEACHING SERVICES IN LIEU OF PAYMENT OF SCHOOL TAXES ON HOMESTEAD
- § 31.037PERFORMANCE OF TEACHING SERVICES BY EMPLOYEE IN LIEU OF PAYMENT OF SCHOOL TAXES ON PROPERTY OF BUSINESS ENTITY
- § 31.04POSTPONEMENT OF DELINQUENCY DATE
- § 31.05DISCOUNTS
- § 31.06MEDIUM OF PAYMENT
- § 31.061PAYMENT OF TAXES ASSESSED AGAINST REAL PROPERTY BY CONVEYANCE TO TAXING UNIT OF PROPERTY
- § 31.07CERTAIN PAYMENTS ACCEPTED
- § 31.071CONDITIONAL PAYMENTS
- § 31.072ESCROW ACCOUNTS
- § 31.073RESTRICTED OR CONDITIONAL PAYMENTS PROHIBITED
- § 31.075TAX RECEIPT
- § 31.08TAX CERTIFICATE
- § 31.081PROPERTY TAX WITHHOLDING ON PURCHASE OF BUSINESS OR INVENTORY
- § 31.10REPORTS AND REMITTANCES OF OTHER TAXES
- § 31.11REFUNDS OF OVERPAYMENTS OR ERRONEOUS PAYMENTS
- § 31.111REFUNDS OF DUPLICATE PAYMENTS
- § 31.112REFUNDS OF PAYMENTS MADE TO MULTIPLE LIKE TAXING UNITS
- § 31.115PAYMENT OF TAX UNDER PROTEST
- § 31.12PAYMENT OF CERTAIN TAX REFUNDS; INTEREST
- § 32.01TAX LIEN
- § 32.014TAX LIEN ON MANUFACTURED HOME
- § 32.015TAX LIEN ON MANUFACTURED HOME
- § 32.02RESTRICTIONS ON A MINERAL INTEREST TAX LIEN
- § 32.03RESTRICTIONS ON PERSONAL PROPERTY TAX LIEN
- § 32.04PRIORITIES AMONG TAX LIENS
- § 32.05PRIORITY OF TAX LIENS OVER OTHER PROPERTY INTERESTS
- § 32.06PROPERTY TAX LOANS; TRANSFER OF TAX LIEN
- § 32.065CONTRACT FOR FORECLOSURE OF TAX LIEN
- § 32.07PERSONAL LIABILITY FOR TAX
- § 33.01PENALTIES AND INTEREST
- § 33.011WAIVER OF PENALTIES AND INTEREST
- § 33.02INSTALLMENT PAYMENT OF DELINQUENT TAXES
- § 33.03DELINQUENT TAX ROLL
- § 33.04NOTICE OF DELINQUENCY
- § 33.045NOTICE OF PROVISIONS AUTHORIZING DEFERRAL OR ABATEMENT
- § 33.05LIMITATION ON COLLECTION OF TAXES
- § 33.06DEFERRED COLLECTION OF TAXES ON RESIDENCE HOMESTEAD OF ELDERLY OR DISABLED PERSON OR DISABLED VETERAN
- § 33.065DEFERRED COLLECTION OF TAXES ON APPRECIATING RESIDENCE HOMESTEAD
- § 33.07ADDITIONAL PENALTY FOR COLLECTION COSTS FOR TAXES DUE BEFORE JUNE 1
- § 33.08ADDITIONAL PENALTY FOR COLLECTION COSTS FOR TAXES DUE ON OR AFTER JUNE 1
- § 33.10RESTRICTED OR CONDITIONAL PAYMENTS OF DELINQUENT TAXES, PENALTIES, AND INTEREST PROHIBITED
- § 33.11EARLY ADDITIONAL PENALTY FOR COLLECTION COSTS FOR TAXES IMPOSED ON PERSONAL PROPERTY
- § 33.21PROPERTY SUBJECT TO SEIZURE
- § 33.22INSTITUTION OF SEIZURE
- § 33.23TAX WARRANT
- § 33.24BOND FOR PAYMENT OF TAXES
- § 33.25TAX SALE: NOTICE; METHOD; DISPOSITION OF PROCEEDS
- § 33.41SUIT TO COLLECT DELINQUENT TAX
- § 33.42TAXES INCLUDED IN FORECLOSURE SUIT
- § 33.43PETITION
- § 33.44JOINDER OF OTHER TAXING UNITS
- § 33.445JOINDER OF TAX LIEN TRANSFEREE
- § 33.45PLEADING AND ANSWERING TO CLAIMS FILED
- § 33.46PARTITION OF REAL PROPERTY
- § 33.47TAX RECORDS AS EVIDENCE
- § 33.475ATTORNEY AD LITEM REPORT; APPROVAL OF FEES
- § 33.48RECOVERY OF COSTS AND EXPENSES
- § 33.49LIABILITY OF TAXING UNIT FOR COSTS
- § 33.50ADJUDGED VALUE
- § 33.51WRIT OF POSSESSION
- § 33.52TAXES INCLUDED IN JUDGMENT
- § 33.53ORDER OF SALE; PAYMENT BEFORE SALE
- § 33.54LIMITATION ON ACTIONS RELATING TO PROPERTY SOLD FOR TAXES
- § 33.55EFFECT OF JUDGMENT ON ACCRUAL OF PENALTIES AND INTEREST
- § 33.56VACATION OF JUDGMENT
- § 33.57ALTERNATIVE NOTICE OF TAX FORECLOSURE ON CERTAIN PARCELS OF REAL PROPERTY
- § 33.71MASTERS FOR TAX SUITS
- § 33.72REPORT TRANSMITTED TO COURT; NOTICE
- § 33.73COURT ACTION ON MASTER'S REPORT; MASTER'S COMPENSATION
- § 33.74APPEAL OF RECOMMENDATION OF FINAL JUDGMENT TO THE REFERRING COURT OR ON REQUEST OF THE REFERRING COURT
- § 33.75DECREE OR ORDER OF COURT
- § 33.76JURY TRIAL DEMANDED
- § 33.77EFFECT OF MASTER'S REPORT PENDING APPEAL
- § 33.78MASTERS MAY NOT BE APPOINTED UNDER TEXAS RULES OF CIVIL PROCEDURE
- § 33.79IMMUNITY
- § 33.80COURT REPORTER
- § 33.91PROPERTY SUBJECT TO SEIZURE BY MUNICIPALITY
- § 33.911PROPERTY SUBJECT TO SEIZURE BY COUNTY
- § 33.912NOTICE
- § 33.92INSTITUTION OF SEIZURE
- § 33.93TAX WARRANT
- § 33.94NOTICE OF TAX SALE
- § 33.95PURCHASER
- § 34.01SALE OF PROPERTY
- § 34.0101SALE OF CERTAIN PROPERTY TO OWNER OF ABUTTING PROPERTY
- § 34.011BIDDER REGISTRATION
- § 34.015PERSONS ELIGIBLE TO PURCHASE REAL PROPERTY
- § 34.02DISTRIBUTION OF PROCEEDS
- § 34.021DISTRIBUTION OF EXCESS PROCEEDS IN OTHER TAX FORECLOSURE PROCEEDINGS
- § 34.03DISPOSITION OF EXCESS PROCEEDS
- § 34.04CLAIMS FOR EXCESS PROCEEDS
- § 34.05RESALE BY TAXING UNIT
- § 34.051RESALE BY TAXING UNIT FOR THE PURPOSE OF URBAN REDEVELOPMENT
- § 34.06DISTRIBUTION OF PROCEEDS OF RESALE
- § 34.07SUBROGATION OF PURCHASER AT VOID SALE
- § 34.08CHALLENGE TO VALIDITY OF TAX SALE
- § 34.21RIGHT OF REDEMPTION
- § 34.22EVIDENCE OF TITLE TO REDEEM REAL PROPERTY
- § 34.23DISTRIBUTION OF REDEMPTION PROCEEDS
- § 41.01DUTIES OF APPRAISAL REVIEW BOARD
- § 41A.01RIGHT OF APPEAL BY PROPERTY OWNER
- § 41A.011RIGHT TO APPEAL BY PERSON LEASING PROPERTY
- § 41A.015LIMITED BINDING ARBITRATION TO COMPEL COMPLIANCE WITH PROCEDURAL REQUIREMENTS RELATED TO PROTESTS
- § 41.02ACTION BY BOARD
- § 41A.02NOTICE OF RIGHT TO ARBITRATION
- § 41.03CHALLENGE BY TAXING UNIT
- § 41A.03REQUEST FOR ARBITRATION
- § 41.04CHALLENGE PETITION
- § 41A.04CONTENTS OF REQUEST FORM
- § 41.05HEARING ON CHALLENGE
- § 41A.05PROCESSING OF REGISTRATION REQUEST
- § 41.06NOTICE OF CHALLENGE HEARING
- § 41A.06REGISTRY AND QUALIFICATION OF ARBITRATORS
- § 41A.061CONTINUED QUALIFICATION OF ARBITRATOR; RENEWAL OF AGREEMENT
- § 41.07DETERMINATION OF CHALLENGE
- § 41A.07APPOINTMENT OF ARBITRATOR
- § 41.08CORRECTION OF RECORDS ON ORDER OF BOARD
- § 41A.08NOTICE AND HEARING; REPRESENTATION OF PARTIES
- § 41.09CLERICAL ERRORS
- § 41A.09AWARD; PAYMENT OF ARBITRATOR'S FEE
- § 41.10CORRECTION OF RECORDS ON RECOMMENDATION OF CHIEF APPRAISER
- § 41A.10PAYMENT OF TAXES PENDING APPEAL
- § 41.11NOTICE TO PROPERTY OWNER OF CHANGE IN RECORDS
- § 41A.11POSTAPPEAL ADMINISTRATIVE PROCEDURES
- § 41.12APPROVAL OF APPRAISAL RECORDS BY BOARD
- § 41A.12USE OF PROPERTIES AS SAMPLES
- § 41.13PROTEST HEARING DATABASE
- § 41A.13RULES
- § 41.41RIGHT OF PROTEST
- § 41.411PROTEST OF FAILURE TO GIVE NOTICE
- § 41.4115FORFEITURE OF REMEDY FOR NONPAYMENT OF TAXES
- § 41.412PERSON ACQUIRING PROPERTY AFTER JANUARY 1
- § 41.413PROTEST BY PERSON LEASING PROPERTY
- § 41.415ELECTRONIC FILING OF NOTICE OF PROTEST
- § 41.42PROTEST OF SITUS
- § 41.43PROTEST OF DETERMINATION OF VALUE OR INEQUALITY OF APPRAISAL
- § 41.44NOTICE OF PROTEST
- § 41.445INFORMAL CONFERENCE BEFORE HEARING ON PROTEST
- § 41.45HEARING ON PROTEST
- § 41.455POOLED OR UNITIZED MINERAL INTERESTS
- § 41.46NOTICE OF PROTEST HEARING
- § 41.461NOTICE OF CERTAIN MATTERS BEFORE HEARING; DELIVERY OF REQUESTED INFORMATION
- § 41.47DETERMINATION OF PROTEST
- § 41.48NOTICE OF CERTAIN APPEALS; SUBMISSIONS BY PROPERTY OWNER
- § 41.61ISSUANCE OF SUBPOENA
- § 41.62SERVICE AND ENFORCEMENT OF SUBPOENA
- § 41.63COMPENSATION FOR SUBPOENAED WITNESS
- § 41.64INSPECTION OF TAX RECORDS
- § 41.65REQUEST FOR STATE ASSISTANCE
- § 41.66HEARING PROCEDURES
- § 41.67EVIDENCE
- § 41.68RECORD OF PROCEEDING
- § 41.69CONFLICT OF INTEREST
- § 41.70PUBLIC NOTICE OF PROTEST AND APPEAL PROCEDURES
- § 41.71EVENING AND WEEKEND HEARINGS
- § 42.01RIGHT OF APPEAL BY PROPERTY OWNER
- § 42.015APPEAL BY PERSON LEASING PROPERTY
- § 42.016INTERVENTION IN APPEAL BY CERTAIN PERSONS
- § 42.02RIGHT OF APPEAL BY CHIEF APPRAISER
- § 42.03RIGHT OF APPEAL BY COUNTY
- § 42.031RIGHT OF APPEAL BY TAXING UNIT
- § 42.04INTERVENTION BY STATE OR POLITICAL SUBDIVISION OWNING PROPERTY SUBJECT TO TAXABLE LEASEHOLD
- § 42.05COMPTROLLER AS PARTY
- § 42.06NOTICE OF APPEAL
- § 42.07COSTS OF APPEAL
- § 42.08FORFEITURE OF REMEDY FOR NONPAYMENT OF TAXES
- § 42.081DEFERRAL OF DELINQUENT TAX SUIT DURING APPEAL
- § 42.09REMEDIES EXCLUSIVE
- § 42.21PETITION FOR REVIEW
- § 42.22VENUE
- § 42.221CONSOLIDATED APPEALS FOR MULTICOUNTY PROPERTY
- § 42.225PROPERTY OWNER'S RIGHT TO APPEAL THROUGH ARBITRATION
- § 42.226MEDIATION
- § 42.227PRETRIAL SETTLEMENT DISCUSSIONS
- § 42.23SCOPE OF REVIEW
- § 42.231JURISDICTION OF DISTRICT COURT; REMAND OF CERTAIN APPEALS
- § 42.24ACTION BY COURT
- § 42.25REMEDY FOR EXCESSIVE APPRAISAL
- § 42.26REMEDY FOR UNEQUAL APPRAISAL
- § 42.28APPEAL OF DISTRICT COURT JUDGMENT
- § 42.29ATTORNEY'S FEES
- § 42.30ATTORNEY NOTICE OF CERTAIN ENGAGEMENTS
- § 42.41CORRECTION OF ROLLS
- § 42.42CORRECTED AND SUPPLEMENTAL TAX BILLS
- § 42.43REFUND
- § 43.01AUTHORITY TO BRING SUIT
- § 43.02VENUE
- § 43.03ACTION BY COURT
- § 43.04SUIT TO COMPEL COMPLIANCE WITH DEADLINES
- § 101.001PURPOSE OF TITLE
- § 101.002CONSTRUCTION OF CODE
- § 101.0021APPLICABILITY OF PENAL CODE
- § 101.003DEFINITIONS
- § 101.004COMMON LAW
- § 101.005GRAMMATICAL ERRORS: PUNCTUATION