Texas Tax Code Title 1, Chapter 1 - General Provisions
- Texas Section 1.01 - Short Title
This title may be cited as the Property Tax Code. Acts 1979, 66th Leg., p. 2218, ch. 841, Sec. 1, eff. Jan. 1, 1982.
- Texas Section 1.02 - Applicability Of Title
This title applies to a taxing unit that is created by or pursuant to any general, special, or local law enacted before or after the...
- Texas Section 1.03 - Construction Of Title
The Code Construction Act (Chapter 311, Government Code) applies to the construction of each provision of this title except as otherwise expressly provided by this...
- Texas Section 1.04 - Definitions
In this title: (1) "Property" means any matter or thing capable of private ownership. (2) "Real property" means: (A) land; (B) an improvement; (C) a...
- Texas Section 1.05 - City Fiscal Year
The governing body of a home-rule city may establish by ordinance a fiscal year different from that fixed in its charter if a different fiscal...
- Texas Section 1.06 - Effect Of Weekend Or Holiday
If the last day for the performance of an act is a Saturday, Sunday, or legal state or national holiday, the act is timely if...
- Texas Section 1.07 - Delivery Of Notice
(a) An official or agency required by this title to deliver a notice to a property owner may deliver the notice by regular first-class mail,...
- Texas Section 1.08 - Timeliness Of Action By Mail Or Common Or Contract Carrier
When a property owner is required by this title to make a payment or to file or deliver a report, application, statement, or other document...
- Texas Section 1.085 - Communication In Electronic Format
(a) Notwithstanding any other provision in this title and except as provided by this section, any notice, rendition, application form, or completed application that is...
- Texas Section 1.09 - Availability Of Forms
When a property owner is required by this title to use a form, the office or agency with which the form is filed shall make...
- Texas Section 1.10 - Rolls In Electronic Data-processing Records
The appraisal roll for an appraisal district and the appraisal roll or the tax roll for the unit may be retained in electronic data-processing equipment....
- Texas Section 1.11 - Communications To Fiduciary
(a) On the written request of a property owner, an appraisal office or an assessor or collector shall deliver all notices, tax bills, and other...
- Texas Section 1.111 - Representation Of Property Owner
(a) A property owner may designate a lessee or other person to act as the agent of the owner for any purpose under this title...
- Texas Section 1.12 - Median Level Of Appraisal
(a) For purposes of this title, the median level of appraisal is the median appraisal ratio of a reasonable and representative sample of properties in...
- Texas Section 1.15 - Appraisers For Taxing Units Prohibited
A taxing unit may not employ any person for the purpose of appraising property for taxation purposes except to the extent necessary to perform a...
Last modified: September 28, 2016