CHAPTER 22. RENDITIONS AND OTHER REPORTS

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TAX CODE

TITLE 1. PROPERTY TAX CODE

SUBTITLE D. APPRAISAL AND ASSESSMENT

CHAPTER 22. RENDITIONS AND OTHER REPORTS

SUBCHAPTER A. INFORMATION FROM TAXPAYER

Sec. 22.01. RENDITION GENERALLY. (a) Except as provided by

Chapter 24, a person shall render for taxation all tangible

personal property used for the production of income that the

person owns or that the person manages and controls as a

fiduciary on January 1. A rendition statement shall contain:

(1) the name and address of the property owner;

(2) a description of the property by type or category;

(3) if the property is inventory, a description of each type of

inventory and a general estimate of the quantity of each type of

inventory;

(4) the physical location or taxable situs of the property; and

(5) the property owner's good faith estimate of the market value

of the property or, at the option of the property owner, the

historical cost when new and the year of acquisition of the

property.

(b) When required by the chief appraiser, a person shall render

for taxation any other taxable property that he owns or that he

manages and controls as a fiduciary on January 1.

or that he manages and controls as a fiduciary on January 1,

although he is not required to render it by Subsection (a) or (b)

of this section.

(d) A fiduciary who renders property shall indicate his

fiduciary capacity and shall state the name and address of the

owner.

(e) Notwithstanding Subsections (a) and (b), a person is not

required to render for taxation cotton that:

(1) the person manages and controls as a fiduciary;

(2) is stored in a warehouse for which an exemption for cotton

has been granted under Section 11.437; and

(3) the person intends to transport outside of the state within

the time permitted by Article VIII, Section 1-j, of the Texas

Constitution for cotton to qualify for an exemption under that

section.

(f) Notwithstanding Subsections (a) and (b), a rendition

statement of a person who owns tangible personal property used

for the production of income located in the appraisal district

that, in the owner's opinion, has an aggregate value of less than

$20,000 is required to contain only:

(1) the name and address of the property owner;

(2) a general description of the property by type or category;

and

(3) the physical location or taxable situs of the property.

(g) A person's good faith estimate of the market value of the

property under Subsection (a)(5) is solely for the purpose of

compliance with the requirement to render tangible personal

property and is inadmissible in any subsequent protest, hearing,

appeal, suit, or other proceeding under this title involving the

property, except for:

(1) a proceeding to determine whether the person complied with

this section;

(2) a proceeding under Section 22.29(b); or

(3) a protest under Section 41.41.

(h) If the property that is the subject of the rendition is

regulated by the Public Utility Commission of Texas, the Railroad

Commission of Texas, the federal Surface Transportation Board, or

the Federal Energy Regulatory Commission, the owner of the

property is considered to have complied with the requirements of

this section if the owner provides to the chief appraiser, on

written request of the chief appraiser, a copy of the annual

regulatory report covering the property and sufficient

information to enable the chief appraiser to allocate the value

of the property among the appropriate taxing units for which the

appraisal district appraises property.

(i) Subsection (a) does not apply to a property owner whose

property is subject to appraisal by a third party retained by the

appraisal district if the property owner provides information

substantially equivalent to that required by Subsection (a)

regarding the property directly to the third party appraiser.

(j) Subsection (a) does not apply to property that is exempt

from taxation.

(k) Notwithstanding Subsections (a) and (b), an individual who

has been granted or has applied for an exemption from taxation

under Section 11.254 for a motor vehicle the individual owns is

not required to render the motor vehicle for taxation.

(l) If the information contained in the most recent rendition

statement filed by a person in a prior tax year is accurate with

respect to the current tax year, the person may comply with the

requirements of Subsection (a) by filing a rendition statement on

a form prescribed or approved by the comptroller under Section

22.24(c) on which the person has checked the appropriate box to

affirm that the information continues to be complete and

accurate.

Acts 1979, 66th Leg., p. 2249, ch. 841, Sec. 1, eff. Jan. 1,

1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 134, ch. 13,

Sec. 48, eff. Jan. 1, 1982; Acts 1993, 73rd Leg., ch. 779, Sec.

4, eff. Jan. 1, 1994; Acts 2003, 78th Leg., ch. 1173, Sec. 3,

eff. Jan. 1, 2004; Acts 2003, 78th Leg., ch. 1276, Sec.

15.001(b), eff. Sept. 1, 2003.

Amended by:

Acts 2005, 79th Leg., Ch.

941, Sec. 1, eff. January 1, 2006.

Acts 2007, 80th Leg., R.S., Ch.

602, Sec. 1, eff. January 1, 2008.

Acts 2007, 80th Leg., R.S., Ch.

842, Sec. 2.

Acts 2009, 81st Leg., R.S., Ch.

87, Sec. 27.002(33), eff. September 1, 2009.

Acts 2009, 81st Leg., R.S., Ch.

706, Sec. 3, eff. January 1, 2010.

Sec. 22.02. RENDITION OF PROPERTY LOSING EXEMPTION DURING TAX

YEAR OR FOR WHICH EXEMPTION APPLICATION IS DENIED. (a) If an

exemption applicable to a property on January 1 terminates during

the tax year, the person who owns or acquires the property on the

date applicability of the exemption terminates shall render the

property for taxation within 30 days after the date of

termination.

(b) If the chief appraiser denies an application for an

exemption for property described by Section 22.01(a), the person

who owns the property on the date the application is denied shall

render the property for taxation in the manner provided by

Section 22.01 within 30 days after the date of denial.

Acts 1979, 66th Leg., p. 2249, ch. 841, Sec. 1, eff. Jan. 1,

1982. Amended by Acts 2003, 78th Leg., ch. 1173, Sec. 4, eff.

Jan. 1, 2004.

Sec. 22.03. REPORT OF DECREASED VALUE. (a) A person who

believes the appraised value of his property decreased during the

preceding tax year for any reason other than normal depreciation

may file an information report describing the property involved

and stating the nature and cause of the decrease.

(b) Except as provided by Subsection (d) of this section, before

determining the appraised value of property that is the subject

of a completed and timely filed report as provided by Subsection

(a) of this section, the chief appraiser must view the property

to verify any reported change in appraised value and its cause

and nature. The person who views the property shall note on the

back of the property owner's report his name, the date he viewed

the property, and his determination of any decrease in appraised

value and its cause and nature.

property owner of the determination made as provided by

Subsection (b) of this section.

(d) Before determining the appraised value of oil and gas

property that is the subject of a completed and timely filed

report as provided by Subsection (a) of this section, the chief

appraiser must review the appraisal of the property to verify any

reported change in appraised value and its cause and nature. The

person who reviews the appraisal of the property shall note on

the back of the property owner's report his name, the date he

reviewed the appraisal of the property, and his determination of

any decrease in appraised value and its cause and nature.

Acts 1979, 66th Leg., p. 2249, ch. 841, Sec. 1, eff. Jan. 1,

1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 134, ch. 13,

Sec. 49, eff. Jan. 1, 1982; Acts 1985, 69th Leg., ch. 315, Sec.

1, 2, eff. Jan. 1, 1986.

Sec. 22.04. REPORT BY BAILEE, LESSEE, OR OTHER POSSESSOR. (a)

When required by the chief appraiser, a person shall file a

report listing the name and address of each owner of property

that is in his possession or under his management on January 1 by

bailment, lease, consignment, or other arrangement.

(b) When required by the chief appraiser, a person who leases or

otherwise provides space to another for storage of personal

property shall file an information report stating the name and

address of each person to whom he leased or otherwise provided

storage space on January 1.

exemption for cotton has been granted under Section 11.437.

(d) This section does not apply to a motor vehicle that on

January 1 is located at a place of business of a person who holds

a wholesale motor vehicle auction general distinguishing number

issued by the Texas Department of Motor Vehicles under Chapter

503, Transportation Code, for that place of business, and that:

(1) has not acquired taxable situs under Section 21.02(a)(1) in

a taxing unit that participates in the appraisal district because

the vehicle is described by Section 21.02(d);

(2) is offered for sale by a dealer who holds a dealer's general

distinguishing number issued by the Texas Department of Motor

Vehicles under Chapter 503, Transportation Code, and whose

inventory of motor vehicles is subject to taxation in the manner

provided by Sections 23.121 and 23.122; or

(3) is collateral possessed by a lienholder and offered for sale

in foreclosure of a security interest.

Acts 1979, 66th Leg., p. 2249, ch. 841, Sec. 1, eff. Jan. 1,

1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 134, ch. 13,

Sec. 50, eff. Jan. 1, 1982; Acts 1993, 73rd Leg., ch. 779, Sec.

5, eff. Jan. 1, 1994; Acts 2003, 78th Leg., ch. 1276, Sec.

15.001(c), eff. Sept. 1, 2003.

Amended by:

Acts 2005, 79th Leg., Ch.

412, Sec. 9, eff. September 1, 2005.

Acts 2009, 81st Leg., R.S., Ch.

933, Sec. 3K.02, eff. September 1, 2009.

Sec. 22.05. RENDITION BY RAILROAD. (a) In addition to other

reports required by Chapter 24 of this code, a railroad

corporation shall render the property the railroad corporation

owns or possesses as of January 1.

(b) The rendition shall:

(1) list all real property other than the property covered by

Subdivision (2) of this subsection;

(2) list the number of miles of railroad together with the

market value per mile, which value shall include right-of-way,

roadbed, superstructure, and all buildings and improvements used

in the operation of the railroad; and

(3) list all personal property as required by Section 22.01 of

this code.

Acts 1979, 66th Leg., p. 2249, ch. 841, Sec. 1, eff. Jan. 1,

1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 134, ch. 13,

Sec. 51, eff. Jan. 1, 1982.

Sec. 22.07. INSPECTION OF PROPERTY. (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.

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;

(2) state the effective date of the opinion of value; and

(3) explain the basis of the value rendered. If the property

owner is a business with 50 employees or less, the property owner

may base the estimate of value on the depreciation schedules used

for federal income tax purposes.

(d) The property owner shall deliver the statement to the chief

appraiser, either in writing or by electronic means, not later

than the 21st day after the date the chief appraiser's request is

received. The owner's statement is solely for informational

purposes and is not admissible in evidence in any subsequent

protest, suit, appeal, or other proceeding under this title

involving the property other than:

(1) a proceeding to determine whether the property owner has

complied with this section;

(2) a proceeding under Section 22.29(b); or

(3) a protest under Section 41.41.

(e) A statement provided under this section is confidential

information and may not be disclosed, except as provided by

Section 22.27.

(f) Failure to comply with this section in a timely manner is

considered to be a failure to timely render under Section 22.01

and penalties as described in Section 22.28 shall be applied by

the chief appraiser.

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.

SUBCHAPTER B. REQUIREMENTS AND PROCEDURES

Sec. 22.21. PUBLICIZING REQUIREMENTS. Each year the comptroller

and each chief appraiser shall publicize in a manner reasonably

designed to notify all property owners the requirements of the

law relating to filing rendition statements and property reports

and of the availability of forms.

Acts 1979, 66th Leg., p. 2250, ch. 841, Sec. 1, eff. Jan. 1,

1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 135, ch. 13,

Sec. 53, eff. Jan. 1, 1982; Acts 1991, 72nd Leg., 2nd C.S., ch.

6, Sec. 17, eff. Sept. 1, 1991.

Sec. 22.22. METHOD FOR REQUIRING RENDITION OR REPORT. The chief

appraiser may require a rendition statement or property report he

is authorized to require by this chapter by delivering written

notice that the statement or report is required to the person

responsible for filing it. He shall attach to the notice a copy

of the appropriate form.

Acts 1979, 66th Leg., p. 2250, ch. 841, Sec. 1, eff. Jan. 1,

1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 135, ch. 13,

Sec. 53, eff. Jan. 1, 1982.

Sec. 22.23. FILING DATE. (a) Rendition statements and property

reports must be delivered to the chief appraiser after January 1

and not later than April 15, except as provided by Section 22.02.

(b) On written request by the property owner, the chief

appraiser shall extend a deadline for filing a rendition

statement or property report to May 15. The chief appraiser may

further extend the deadline an additional 15 days upon good cause

shown in writing by the property owner.

Acts 1979, 66th Leg., p. 2250, ch. 841, Sec. 1, eff. Jan. 1,

1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 135, ch. 13,

Sec. 53, eff. Jan. 1, 1982; Acts 1985, 69th Leg., ch. 312, Sec.

1, eff. June 7, 1985; Acts 1987, 70th Leg., ch. 185, Sec. 1, eff.

Jan. 1, 1988; Acts 1993, 73rd Leg., ch. 924, Sec. 1, eff. Sept.

1, 1993; Acts 1997, 75th Leg., ch. 1039, Sec. 20, eff. Jan. 1,

1998; Acts 2003, 78th Leg., ch. 1173, Sec. 6.

Sec. 22.24. RENDITION AND REPORT FORMS. (a) A person required

to render property or to file a report as provided by this

chapter shall use a form that substantially complies with the

appropriate form prescribed or approved by the comptroller.

(b) A person filing a rendition or report shall include all

information required by Section 22.01.

different kinds of property but shall ensure that each form

requires a property owner to furnish the information necessary to

identify the property and to determine its ownership, taxability,

and situs. Each form must include a box that the property owner

may check to permit the property owner to affirm that the

information contained in the most recent rendition statement

filed by the property owner in a prior tax year is accurate with

respect to the current tax year in accordance with Section

22.01(l). A form may not require but may permit a property owner

to furnish information not specifically required by this chapter

to be reported. In addition, a form prescribed or approved under

this subsection must contain the following statement in bold

type: "If you make a false statement on this form, you could be

found guilty of a Class A misdemeanor or a state jail felony

under Section 37.10, Penal Code."

(d) Except as required by Section 22.01(a), a rendition or

report form shall permit but not require a property owner to

state the owner's good faith estimate of the market value of the

property.

(e) To be valid, a rendition or report must be sworn to before

an officer authorized by law to administer an oath. The

comptroller may not prescribe or approve a rendition or report

form unless the form provides for the person filing the form to

swear that the information provided in the rendition or report is

true and accurate to the best of the person's knowledge and

belief. This subsection does not apply to a rendition or report

filed by the property owner, an employee of the property owner,

or an employee of a property owner on behalf of an affiliated

entity of the property owner.

Acts 1979, 66th Leg., p. 2250, ch. 841, Sec. 1, eff. Jan. 1,

1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 135, ch. 13,

Sec. 54, eff. Jan. 1, 1982; Acts 1991, 72nd Leg., 2nd C.S., ch.

6, Sec. 18, eff. Sept. 1, 1991; Acts 1997, 75th Leg., ch. 316,

Sec. 1, eff. Sept. 1, 1997; Acts 1999, 76th Leg., ch. 463, Sec.

1, eff. Sept. 1, 1999; Acts 2003, 78th Leg., ch. 1173, Sec. 7,

eff. Jan. 1, 2004.

Amended by:

Acts 2007, 80th Leg., R.S., Ch.

602, Sec. 2, eff. September 1, 2007.

Sec. 22.25. PLACE AND MANNER OF FILING. A rendition statement

or property report required or authorized by this chapter must be

filed with the chief appraiser for the district in which the

property listed in the statement or report is taxable.

Acts 1979, 66th Leg., p. 2251, ch. 841, Sec. 1, eff. Jan. 1,

1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 135, ch. 13,

Sec. 55, eff. Jan. 1, 1982.

Sec. 22.26. SIGNATURE. (a) Each rendition statement or

property report required or authorized by this chapter must be

signed by an individual who is required to file the statement or

report.

(b) When a corporation is required to file a statement or

report, an officer of the corporation or an employee or agent who

has been designated in writing by the board of directors or by an

authorized officer to sign in behalf of the corporation must sign

the statement or report.

Acts 1979, 66th Leg., p. 2251, ch. 841, Sec. 1, eff. Jan. 1,

1982.

Sec. 22.27. CONFIDENTIAL INFORMATION. (a) Rendition

statements, real and personal property reports, attachments to

those statements and reports, and other information the owner of

property provides to the appraisal office in connection with the

appraisal of the property, including income and expense

information related to a property filed with an appraisal office

and information voluntarily disclosed to an appraisal office or

the comptroller about real or personal property sales prices

after a promise it will be held confidential, are confidential

and not open to public inspection. The statements and reports and

the information they contain about specific real or personal

property or a specific real or personal property owner and

information voluntarily disclosed to an appraisal office about

real or personal property sales prices after a promise it will be

held confidential may not be disclosed to anyone other than an

employee of the appraisal office who appraises property except as

authorized by Subsection (b) of this section.

(b) Information made confidential by this section may be

disclosed:

(1) in a judicial or administrative proceeding pursuant to a

lawful subpoena;

(2) to the person who filed the statement or report or the owner

of property subject to the statement, report, or information or

to a representative of either authorized in writing to receive

the information;

(3) to the comptroller and the comptroller's employees

authorized by the comptroller in writing to receive the

information or to an assessor or a chief appraiser if requested

in writing;

(4) in a judicial or administrative proceeding relating to

property taxation to which the person who filed the statement or

report or the owner of the property that is a subject of the

statement, report, or information is a party;

(5) for statistical purposes if in a form that does not identify

specific property or a specific property owner;

(6) if and to the extent the information is required to be

included in a public document or record that the appraisal office

is required to prepare or maintain;

(7) to a taxing unit or its legal representative that is engaged

in the collection of delinquent taxes on the property that is the

subject of the information;

(8) to an employee or agent of a taxing unit responsible for

auditing, monitoring, or reviewing the operations of an appraisal

district; or

(9) to an employee or agent of a school district that is engaged

in the preparation of a protest of the comptroller's property

value study in accordance with Section 403.303, Government Code.

to other information made confidential by this section or who

legally obtains the confidential information commits a Class B

misdemeanor if he knowingly:

(1) permits inspection of the statement or report by a person

not authorized to inspect it by Subsection (b) of this section;

(2) discloses the confidential information to a person not

authorized to receive the information by Subsection (b) of this

section.

(d) No person who directly or indirectly provides information to

the comptroller or appraisal office about real or personal

property sales prices, either as set forth in Subsection (a) of

this section under a promise of confidentiality, or otherwise,

shall be liable to any other person as the result of providing

such information.

Acts 1979, 66th Leg., p. 2251, ch. 841, Sec. 1, eff. Jan. 1,

1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 136, ch. 13,

Sec. 56, eff. Jan. 1, 1982; Acts 1985, 69th Leg., ch. 148, Sec.

1, eff. Sept. 1, 1985; Acts 1991, 72nd Leg., ch. 836, Sec. 1.1,

eff. Sept. 1, 1991; Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec.

19, 20, eff. Sept. 1, 1991; Acts 1997, 75th Leg., ch. 316, Sec.

2, eff. Sept. 1, 1997; Acts 2001, 77th Leg., ch. 1430, Sec. 5,

eff. Sept. 1, 2001.

Amended by:

Acts 2009, 81st Leg., R.S., Ch.

1153, Sec. 2, eff. June 19, 2009.

Sec. 22.28. PENALTY FOR DELINQUENT REPORT. (a) Except as

otherwise provided by Section 22.30, the chief appraiser shall

impose a penalty on a person who fails to timely file a rendition

statement or property report required by this chapter in an

amount equal to 10 percent of the total amount of taxes imposed

on the property for that year by taxing units participating in

the appraisal district.

(b) The chief appraiser shall certify to the assessor for each

taxing unit participating in the appraisal district that imposes

taxes on the property that the chief appraiser has imposed a

penalty under this section. The assessor shall add the amount of

the penalty to the original amount of tax imposed on the property

and shall include that amount in the tax bill for that year. The

penalty becomes part of the tax on the property and is secured by

the tax lien that attaches to the property under Section 32.01.

collector who collects a penalty imposed under Subsection (a)

shall remit to the appraisal district that employs the chief

appraiser who imposed the penalty an amount equal to five percent

of the penalty amount collected.

Added by Acts 2003, 78th Leg., ch. 1173, Sec. 8, eff. Jan. 1,

2004.

Amended by:

Acts 2005, 79th Leg., Ch.

1126, Sec. 4, eff. September 1, 2005.

Sec. 22.29. PENALTY FOR FRAUD OR INTENT TO EVADE TAX. (a) The

chief appraiser shall impose an additional penalty on the person

equal to 50 percent of the total amount of taxes imposed on the

property for the tax year of the statement or report by the

taxing units participating in the appraisal district if it is

finally determined by a court that:

(1) the person filed a false statement or report with the intent

to commit fraud or to evade the tax; or

(2) the person alters, destroys, or conceals any record,

document, or thing, or presents to the chief appraiser any

altered or fraudulent record, document, or thing, or otherwise

engages in fraudulent conduct, for the purpose of affecting the

course or outcome of an inspection, investigation, determination,

or other proceeding before the appraisal district.

(b) Enforcement of this section shall be by a proceeding

initiated by the district or county attorney of the county in

which the appraisal is established, on behalf of the appraisal

district.

the court shall consider:

(1) the person's compliance history with respect to paying taxes

and filing statements or reports;

(2) the type, nature, and taxability of the specific property

involved;

(3) the type, nature, size, and sophistication of the person's

business or other entity for which property is rendered;

(4) the completeness of the person's records;

(5) the person's reliance on advice provided by the appraisal

district that may have contributed to the violation;

(6) any change in appraisal district policy during the current

or preceding tax year that may affect how property is rendered;

and

(7) any other factor the court considers relevant.

(d) The chief appraiser may retain a portion of a penalty

collected under this section, not to exceed 20 percent of the

amount of the penalty, to cover the chief appraiser's costs of

collecting the penalty. The chief appraiser shall distribute the

remainder of the penalty to each taxing unit participating in the

appraisal district that imposes taxes on the property in

proportion to the taxing unit's share of the total amount of

taxes imposed on the property by all taxing units participating

in the district.

Added by Acts 2003, 78th Leg., ch. 1173, Sec. 8, eff. Jan. 1,

2004.

Sec. 22.30. WAIVER OF PENALTY. (a) The chief appraiser may

waive the penalty imposed by Section 22.28 or 22.29 if the chief

appraiser determines that the person exercised reasonable

diligence to comply with or has substantially complied with the

requirements of this chapter. A written request, accompanied by

supporting documentation, stating the grounds on which penalties

should be waived must be sent to the chief appraiser not later

than the 30th day after the date the person received notification

of the imposition of the penalty. The chief appraiser shall make

a determination of the penalty waiver request based on the

information submitted.

(b) The chief appraiser shall notify the person of the chief

appraiser's determination regarding the penalty waiver request

after considering:

(1) the person's compliance history with respect to paying taxes

and filing statements or reports;

(2) the type, nature, and taxability of the specific property

involved;

(3) the type, nature, size, and sophistication of the person's

business or other entity for which property is rendered;

(4) the completeness of the person's records;

(5) the person's reliance on advice provided by the appraisal

district that may have contributed to the person's failure to

comply and the imposition of the penalty;

(6) any change in appraisal district policy during the current

or preceding tax year that may affect how property is rendered;

and

(7) any other factors that may have caused the person to fail to

timely file a statement or report.

review board the failure or refusal of a chief appraiser to waive

a penalty under Subsection (a).

Added by Acts 2003, 78th Leg., ch. 1173, Sec. 8, eff. Jan. 1,

2004.

SUBCHAPTER C. OTHER REPORTS

Sec. 22.41. REPORT OF POLITICAL SUBDIVISION ACTIONS AFFECTING

REAL PROPERTY VALUES. (a) At the request of the chief appraiser

of an appraisal district in which a political subdivision of this

state has territory, the governing body of the political

subdivision shall deliver a written report to the chief appraiser

describing each of the following actions taken by the governing

body in the preceding period specified in the request:

(1) a zoning action;

(2) an action that directly restricts the use of real property

or a class of real property specified by the action or that

exempts real property or a class of real property specified by

the action from an existing restriction on the use of the

property; or

(3) an action that grants the owner or custodian of real

property specified by the action the right or authority to make a

change or improvement to the property.

(b) The report is not required to include an action that does

not apply to real property in the appraisal district whose chief

appraiser requested the report.

specify the period to be covered by the report. The governing

body is not required to include in the report an action included

in a previous report made to the chief appraiser of the same

appraisal district. The governing body must deliver the report to

the chief appraiser not later than the 30th day after the date of

the request, unless the chief appraiser specifies or agrees to a

later date.

(d) As soon as practicable after delivering a report to the

chief appraiser under Subsection (c), the governing body making

the report shall deliver a copy of the report to the governing

body of each taxing unit in which is located property affected by

an action included in the report.

Added by Acts 1989, 71st Leg., ch. 796, Sec. 15, eff. Sept. 1,

1989.

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