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 23H | Table of Contents | Chapter 24B Title 1. Property Tax Code
Subtitle D. Appraisal and Assessment
Chapter 24. Central Appraisal
Subchapter A. Transportation Business Intangibles
(Repealed in 1994)
Sec. 24.01. Appraisal by Comptroller. Repealed in 1994.
Amended by 1987 Tex. Laws, p. 1530, ch. 232, Sec. 1; amended by 1991 Tex. Laws (2nd C.S.), p. 32, ch. 6, Sec. 32; repealed by 1993 Tex. Laws, p. 1859, ch. 464, Sec. 1.
Cross References:
Intangible personal property generally, see Secs. 11.02 & 21.06.
Intangibles of certain transportation businesses, see Sec. 21.07.
Rendition of railroad's real and personal property, see Sec. 22.05.
Notes:
Oil pipeline companies are subject to taxes on intangible value of oil pipeline operations, but not on oil product or liquefied petroleum gas operations; statute permits award of reasonable attorney fees where taxpayer successfully claims excessive or unequal appraisal, but not where taxpayer claims property is not taxable. Coastal States Crude Gathering Company v. State Property Tax Board, 747 S.W.2d 61 (Tex. App.-Austin 1988, no writ).
Under the intangible assets tax statutes, January l of each year is the date as of which the status and values of intangible assets are to be determined. Texas Consolidated Transportation Co. v. State, 210 S.W.2d 891 (Tex. App.-Austin 1948, writ ref'd).
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Sec. 24.02. Property Information Report. Repealed in 1994.
Amended by 1981 Tex. Laws (1st C.S.), p. 154, ch. 13, Sec. 85; amended by 1991 Tex. Laws (2nd C.S.), p. 32, ch. 6, Sec. 33; repealed by 1993 Tex. Laws, p. 1859, ch. 464, Sec. 1.
Cross References:
Railroad rolling stock information reports, see Sec. 24.32.
Sec. 24.03. Additional Information. Repealed in 1994.
Amended by 1991 Tex. Laws (2nd C.S.), p. 33, ch. 6, Sec. 35; repealed by 1993 Tex. Laws, p. 1859, ch. 464, Sec. 1.
Cross References:
Delivery of notice, see Sec. 1.07.
Sec. 24.04. Penalty for Failure or Refusal to Deliver Required Information. Repealed in 1994.
Amended by 1991 Tex. Laws (2nd C.S.), p. 33, ch. 6, Sec. 34; repealed by 1993 Tex. Laws, p. 1859, ch. 464, Sec. 1.
Sec. 24.05. Assistance From State Agencies. Repealed in 1994.
Amended by 1991 Tex. Laws (2nd C.S.), p. 33, ch. 6, Sec. 35; repealed by 1993 Tex. Laws, p. 1859, ch. 464, Sec. 1.
Sec. 24.06. Method of Appraisal. Repealed in 1994.
Amended by 1991 Tex. Laws (2nd C.S.), p. 33, ch. 6, Sec. 35; repealed by 1993 Tex. Laws, p. 1859, ch. 464, Sec. 1.
Sec. 24.07. Intrastate Apportionment. Repealed in 1994.
Amended by 1991 Tex. Laws (2nd C.S.), p. 33, ch. 6, Sec. 35; repealed by 1993 Tex. Laws, p. 1859, ch. 464, Sec. 1.
Sec. 24.08. Protest Hearing. Repealed in 1994.
Amended by 1991 Tex. Laws (2nd C.S.), p. 33, ch. 6, Sec. 35; repealed by 1993 Tex. Laws, p. 1859, ch. 464, Sec. 1.
Cross References:
Right of appeal by property owner, see Sec. 42.01.
Board as opposing party in an appeal, see Sec. 42.05.
Exclusivity of remedies, see Sec. 42.09.
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Sec. 24.09. Notice. Repealed in 1994.
Amended by 1981 Tex. Laws (1st C.S.), p. 154, ch. 13, Sec. 86; amended by 1991 Tex. Laws (2nd C.S.), p. 33, ch. 6, Sec. 35; repealed by 1993 Tex. Laws, p. 1859, ch. 464, Sec. 1.
Sec. 24.10. Rules. Repealed in 1994.
Amended by 1991 Tex. Laws (2nd C.S.), p. 34, ch. 6, Sec. 35; repealed by 1993 Tex. Laws, p. 1859, ch. 464, Sec. 1.
Sec. 24.11. Certification of Apportioned Value. Repealed in 1994.
Amended by 1983 Tex. Laws, p. 4825, ch. 851, Sec. 16; amended by 1991 Tex. Laws (2nd C.S.), p. 34, ch. 6, Sec. 35; repealed by 1993 Tex. Laws, p. 1859, ch. 464, Sec. 1.
Sec. 24.12. Omitted Property. Repealed in 1994.
Amended by 1991 Tex. Laws (2nd C.S.), p. 34, ch. 6, Sec. 35; repealed by 1993 Tex. Laws, p. 1859, ch. 464, Sec. 1.
Sec. 24.13. Imposition of Tax. Repealed in 1994.
Amended by 1981 Tex. Laws (1st C.S.), p. 154, ch. 13, Sec. 87; amended by 1983 Tex. Laws, p. 4825, ch. 851, Sec. 16; repealed by 1993 Tex. Laws, p. 1859, ch. 464, Sec. 1.
Sec. 24.14. Exemption From Gross Receipts Tax. Repealed in 1994.
Repealed by 1993 Tex. Laws, p. 1859, ch. 464, Sec. 1.
[Sections 24.15 to 24.30 reserved for expansion]
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Chapter 23H | Table of Contents | Chapter 24B
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