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Texas Property Code 2015 Chapter 22 Subchapter C

Texas Property Tax Code

2015 Edition

Texas Comptroller of Public Accounts

The Texas Property Tax Code available on this website are current through the Regular Session of the 84th Legislature, June 2015. The Texas Constitution is current through the amendments approved by voters in November 2015.

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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 Acts 1989, 71st Leg., ch. 796, Sec. 15, eff. Sept. 1, 1989.

 

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