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Texas Tax Code - Section 11.422. Qualifications Of A School

Legal Research Home > Texas Laws > Tax Code > Texas Tax Code - Section 11.422. Qualifications Of A School

§ 11.422. QUALIFICATIONS OF A SCHOOL.  (a) If the chief 
appraiser denies a timely filed application for an exemption under 
Section 11.21 for a school that otherwise qualified for the 
exemption on January 1 of the year but that did not satisfy the 
requirements of Subsection (d)(5) of that section on that date, the 
school is eligible for the exemption for the tax year if the school:
		(1)  satisfies the requirements of Section 11.21(d)(5) 
before the later of: 
			(A)  July 1 of the year for which the exemption 
applies;  or               
			(B)  the 60th day after the date the chief 
appraiser notifies the school of its failure to comply with those 
requirements;  and
		(2)  within the time provided by Subdivision (1), files 
with the chief appraiser a new completed application for the 
exemption together with an affidavit stating that the school has 
complied with the requirements of Section 11.21(d)(5).
	(b)  If the chief appraiser cancels an exemption for a school 
under Section 11.21 that was erroneously allowed in a tax year 
because the appraiser determines that the school did not satisfy 
the requirements of Section 11.21(d)(5) on January 1 of that year, 
the school is eligible for the exemption for that tax year if the 
school:
		(1)  was otherwise qualified for the exemption;                               
		(2)  satisfies the requirements of Section 11.21(d)(5) 
on or before the 30th day after the date the chief appraiser 
notifies the school of the cancellation;  and
		(3)  in the time provided in Subdivision (2) files with 
the chief appraiser a new completed application stating that the 
school has complied with the requirements of Section 11.21(d)(5).

Added by Acts 1991, 72nd Leg., ch. 836, § 6.2, eff. Sept. 1, 
1991.  Amended by Acts 1997, 75th Leg., ch. 1039, § 17, eff. Jan. 
1, 1998;  Acts 1997, 75th Leg., ch. 1411, § 5, eff. June 20, 1997.

Last modified: August 11, 2007