34 Tex. Admin. Code § 9.3006

Current through Reg. 49, No. 24; June 14, 2024
Section 9.3006 - Notice of Estimated Taxes Required to Be Delivered by County Appraisal Districts
(a) The chief appraiser shall include the following information in a notice of estimated taxes required under Tax Code, § 26.04(e-2):
(1) A statement directing the property owner to an Internet website from which the owner may access information related to the actions take or proposed to be taken by each taxing unit in which the property is located that may affect the taxes imposed on the owner's property. The statement must include a heading that is in bold, capital letters in type larger than that used in the other provisions of the notice;
(2) A statement that the property owner may request from the county assessor-collector for the county in which the property is located, or if the county assessor-collector does not assess taxes for the county, the person who assess taxes for the county under Tax Code, § 6.24(b), contact information for the assessor for each taxing unit which the property is located who must provide the information described in this subsection to the owner on request; and
(3) The name, address, and telephone number of the county assessor-collector for the county in which the property is located or, if the county assessor-collector does not assess taxes for the county, the person who assesses taxes for the county under Tax Code, § 6.24(b).
(b) The chief appraiser may use the comptroller prescribed model form applicable to this section or use a different form that sets out the information listed in subsection (a) of this section.
(c) The chief appraiser of each appraisal district may determine the format and delivery of notice under this section, as long as the format and delivery comply with Tax Code, § 26.04(e-2) and (e-3).

34 Tex. Admin. Code § 9.3006

Adopted by Texas Register, Volume 45, Number 38, September 18, 2020, TexReg 6596, eff. 9/21/2020