34 Tex. Admin. Code § 9.1001 - Current and Delinquent Tax Receipts and Temporary Tax Receipts
(a) All offices collecting ad valorem taxes
shall prepare and issue current and delinquent tax receipts, as well as
temporary tax receipts, as applicable, and, as requested, for the payment of
current and delinquent taxes.
(b)
Current tax receipts shall include the following items of information:
(1) the name and address of the collecting
office and the name of the taxing unit(s) for which that office collects on
that property;
(2) the name and
address of the property owner and/or agent;
(3) the description of the property as shown
on the tax roll;
(4) the tax roll
account number of the property and, if different, the appraisal roll account
number of the property;
(5) the
year for which the taxes are paid;
(6) the taxable value of the
property;
(7) the tax rate imposed
by each taxing unit taxing the property;
(8) the amount of taxes paid, including a
breakdown of taxes collected for each taxing unit;
(9) the date the taxes are paid;
(10) in cases of split payment, indication
that the amount paid is a split payment; and
(11) a statement that if a request by a
property owner or agent is made before the current year taxes have been
calculated, no such calculation is available for inclusion on the
receipt.
(c) Delinquent
tax receipts shall include the following items of information:
(1) each item of information specified in
subsection (b)(1) - (9) of this section, except that the information specified
in subsection (b)(6) and (7) of this section shall be shown for each year for
which the taxes are paid; and
(2)
the amount of penalty and interest collected.
(d) At the option of the collecting office,
more than one year of delinquent taxes paid may appear on one delinquent tax
receipt.
(e) Temporary tax receipts
shall be issued at the request of the taxpayer for the full or partial amount
of taxes paid when appraisal review protests or judicial appeals are pending
and must state that the receipts are temporary pending the determination of the
protests or appeals. Temporary tax receipts shall be issued at the request of
the taxpayer if a collector accepts partial payments of taxes as provided by
law and must state that the payments are partial without providing the amount
of taxes still due. Temporary tax receipts shall be issued to the taxpayer
without the necessity of a taxpayer request when conditional tax payments are
made pursuant to Tax Code, §
31.071.
(f) Current, temporary, and delinquent tax
receipts substantially equivalent to that required in this section are deemed
to be in compliance if challenged by a taxpayer or a governmental
entity.
Notes
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