34 Tex. Admin. Code § 9.3040 - Tax Certificates
(a) All offices
collecting ad valorem taxes shall prepare and issue tax certificates, upon the
request of any person, as provided by Tax Code, §
31.08.
(b) The tax certificate 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 the specified property;
(2) the name and address of the property
owner;
(3) the description of the
property for which the tax certificate is issued;
(4) the account number of the property for
which the tax certificate is issued;
(5) the year for which delinquent taxes,
penalties, and interest are due;
(6) if the specified property has received or
is receiving special valuation based on its use, a statement that additional
rollback taxes may become due as provided by Tax Code, Chapter 23;
(7) the amount of delinquent taxes,
penalties, interest, and any known costs and expenses as provided by Tax Code,
§
33.48, due for each taxing
unit;
(8) the date of the tax
certificate; and
(9) the signature
of the authorized officer of the collecting office.
(c) The tax certificate shall include an
affirmation by the authorized officer of the collecting office that a careful
check of the tax records of the office has been made on the specified property
and the tax certificate indicates the amount of delinquent taxes. The tax
certificate shall also include a statement that property omitted from the
appraisal roll as described under Tax Code, §
25.21 is not included in the
certificate and that a purchaser is absolved of liability for the taxes based
on omitted property.
(d) A tax
certificate form must substantially comply with the requirements of this
section.
Notes
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