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Texas Property Tax Code Chapter 22c - O'Connor and Associates

Texas Property Tax Code

Texas Property Tax Code
2006 Edition
Texas Comptroller of Public Accounts


The Texas Property Tax Code (TPTC) contains statues regulating the assessment, taxation, exemptions, appeal options, hearing procedures for Texas property tax appeals, judicial appeals for Texas property taxes, timely payment of Texas property taxes, and penalties for late payment of property taxes. The TPTC covers all counties in Texas and does not vary from county to county. Each county has an appraisal district which estimates the market value (assessed value) for real and personal property in the county.

Articles on appealing your property taxes and obtaining exemptions are available in this site. This and the preceding paragraph were prepared by O’Connor & Associates and the Texas Property Tax Code is determined by the legislature and compiled by the Texas Comptroller.


Note: Please follow the links at the beginning or end of this chapter to return to either the previous chapter or to proceed to the next chapter or to the Table or Contents.

Chapter 22B | Table of Contents | Chapter 23A

Title 1. Property Tax Code
Subtitle D. Appraisal and Assessment

Chapter 22. Renditions and Other Reports

Subchapter C. Other Reports

Sec. 22.41. Report of Political Subdivision Actions Affecting Real Property Values.

(a) At the request of the chief appraiser of an appraisal district in which a political subdivision of this state has territory, the governing body of the political subdivision shall deliver a written report to the chief appraiser describing each of the following actions taken by the governing body in the preceding period specified in the request:

(1) a zoning action;

(2) an action that directly restricts the use of real property or a class of real property specified by the action or that exempts real property or a class of real property specified by the action from an existing restriction on the use of the property; or

(3) an action that grants the owner or custodian of real property specified by the action the right or authority to make a change or improvement to the property.

(b) The report is not required to include an action that does not apply to real property in the appraisal district whose chief appraiser requested the report.

(c) The chief appraiser in the request for a report shall specify the period to be covered by the report. The governing body is not required to include in the report an action included in a previous report made to the chief appraiser of the same appraisal district. The governing body must deliver the report to the chief appraiser not later than the 30th day after the date of the request, unless the chief appraiser specifies or agrees to a later date.

(d) As soon as practicable after delivering a report to the chief appraiser under Subsection (c), the governing body making the report shall deliver a copy of the report to the governing body of each taxing unit in which is located property affected by an action included in the report.

Added by 1989 Tex. Laws, p. 3596, ch. 796, Sec. 15.

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Chapter 22B | Table of Contents | Chapter 23A




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