34 Tex. Admin. Code § 9.3008 - Delinquent Tax Roll of Any Taxing Unit

(a) All offices collecting for purposes of ad valorem taxation shall develop and maintain a delinquent tax roll of any taxing unit for whom that office performs this function.

(b) The delinquent tax roll of any taxing jurisdiction shall contain the following items of information on each parcel of property which has delinquent taxes:

(1) the year for which the taxes on the property are delinquent;

(2) the name and address of the current owner of the property;

(3) the legal description of the property as listed on the tax roll;

(4) the account number of the property; and

(5) the amount of the tax levied.

(c) Any information required by these sections may be maintained in electronic data processing records rather than in physical documents.

(d) No provisions of these sections are to be construed as prohibiting the consolidation of rolls.

(e) Offices failing to establish a delinquent tax roll of any taxing unit as required in this section may be judged to be in compliance upon a showing to the board that a delinquent tax roll of any taxing unit substantially equivalent to that required has been established.

Notes

34 Tex. Admin. Code § 9.3008

The provisions of this §9.3008 adopted to be effective July 22, 1976, 1 TexReg 1894; transferred effective November 26, 1991, as published in the Texas Register September 18, 1992, 17 TexReg 6481.