34 Tex. Admin. Code § 9.3042 - Request Forms for Separate or Joint Taxation
(a) Separate taxation of standing timber.
(1) All appraisal offices and tax offices
appraising property for purposes of ad valorem taxation shall prepare and make
available forms for use by taxpayers to request separate taxation of standing
timber from the land on which the timber is located, as provided in Tax Code,
§
25.10(c).
The request filed with the appraisal office shall apply to all taxing units in
which the specified property is located for which the office
appraises.
(2) The request form for
separate taxation of timber shall make provision for the following items of
information:
(A) a statement indicating that
the request must be filed annually between January 1 and before May
1;
(B) the year for which the
request is made;
(C) the name and
address of the property owner filing the request or his agent, if applicable,
and an indication whether the person owns an interest in the timber or the
land;
(D) the name(s) and
address(es) of all owners and whether their ownership is in the land or the
timber involved;
(E) the
description of the land which contains the standing timber and its
location;
(F) a statement of what
documents will be required to prove separate ownership of the standing timber
and the land;
(G) the signature of
the property owner or agent; and
(H) the date of the request.
(3) The request for separate
taxation form shall include the following affirmations.
(A) "I hereby affirm that the standing timber
is separately owned from the land on which it is located, each being owned by
the persons identified in this request."
(B) "I hereby request that the standing
timber located on the land described in this request be listed on the appraisal
records of the appraisal office separately from the land on which the timber is
located."
(C) "I certify that the
information given on this form is true and correct."
(b) Separate taxation of undivided
interests.
(1) All appraisal offices and tax
offices appraising property for purposes of ad valorem taxation shall prepare
and make available forms for use by taxpayers to request separate taxation of
an undivided interest as provided in Tax Code, §
25.11(b).
The request filed with the appraisal office shall apply to all taxing units in
which the specified property is located for which the office
appraises.
(2) The request form for
separate taxation of an undivided interest shall make provisions for the
following items of information:
(A) a
statement indicating that the request must be filed between January 1 and
before May 1;
(B) the name and
address of the property owner requesting the separate listing and his agent, if
applicable;
(C) the name(s) and
address(es) of all other owners of the property involved;
(D) a description of the property
involved;
(E) the property owner's
proportionate interest in the property;
(F) a statement of what documents will be
required to prove ownership in the property and the proportion the owner's
interest bears to the whole;
(G)
the signature of the property owner or agent; and
(H) the date of the request.
(3) The request for separate
taxation form shall include the following affirmations.
(A) "I hereby affirm that I own an undivided
interest in the herein described property in the proportion stated in this
request."
(B) "I hereby request
that my undivided interest in the specified property be listed on the appraisal
records of the appraisal office separately from any remaining undivided
interest."
(C) "I certify that the
information given on this form is true and correct."
(c) Joint taxation of mineral
interests.
(1) All appraisal offices and tax
offices appraising property for purposes of ad valorem taxation shall prepare
and make available forms for use by taxpayers to request joint taxation of
separate interests in minerals, other than interests having a taxable value of
less than $500, as provided in Tax Code, §
25.12(b).
The request filed with the appraisal office shall apply to all taxing units in
which the specified property is located for which that office
appraises.
(2) The request form for
joint taxation of separate interests in minerals shall make provisions for the
following items of information:
(A) a
statement indicating that the request must be filed between January 1 and
before May 1;
(B) the name and
address of the designated operator requesting the separate listing and his
agent, if applicable;
(C) an
identification of the property involved;
(D) the type and amount of interest expressed
in decimal form to be listed jointly in the name of the designated
operator;
(E) if a portion of the
nonroyalty mineral interest(s) is not intended to be listed jointly in the name
of the designated operator, the name and address of the owner(s) of such
interest(s) shall be listed;
(F)
the signature of the designated operator or his agent;
(G) the date of the request; and
(H) a statement that a request for joint
taxation may not be filed if the taxable value of the interest is less than
$500.
(3) The request
for joint taxation of mineral interests form shall include the affirmations
found in subparagraphs (A) and (B) of this paragraph.
(A) "I hereby request that the separate
mineral interests in the property described in this form be listed jointly in
the manner specified herein."
(B)
"I certify the information given on this form is true and correct to the best
of my knowledge and belief."
(d) Compliance by appraisal offices. Offices
appraising property for purposes of ad valorem taxation that fail to prepare
and make available request forms for separate taxation of timber, separate
taxation of undivided interests, and joint taxation of mineral interests as
required in subsections (a) - (c) of this section may be judged to be in
compliance upon a showing to the comptroller that such forms substantially
equivalent to those required in subsections (a) - (c) of this section have been
prepared and made available.
(e)
The comptroller may provide model forms applicable to this section. Such forms
may be revised at the discretion of the comptroller. Current forms can be
obtained from the Comptroller of Public Accounts' Property Tax Assistance
Division.
Notes
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