Texas Tax Code Title 1, Chapter 22 - Renditions And Other Reports

SUBCHAPTER A INFORMATION FROM TAXPAYER

• Texas Section 22.01 - Rendition Generally
  (a) Except as provided by Chapter 24, a person shall render for taxation all tangible personal property used for the production of income that the...
• Texas Section 22.02 - Rendition Of Property Losing Exemption During Tax Year Or For Which Exemption Application Is Denied
  (a) If an exemption applicable to a property on January 1 terminates during the tax year, the person who owns or acquires the property on...
• Texas Section 22.03 - Report Of Decreased Value
  (a) A person who believes the appraised value of his property decreased during the preceding tax year for any reason other than normal depreciation may...
• Texas Section 22.04 - Report By Bailee, Lessee, Or Other Possessor
  (a) When required by the chief appraiser, a person shall file a report listing the name and address of each owner of property that is...
• Texas Section 22.05 - Rendition By Railroad
  (a) In addition to other reports required by Chapter 24 of this code, a railroad corporation shall render the property the railroad corporation owns or...

SUBCHAPTER B REQUIREMENTS AND PROCEDURES

• Texas Section 22.07 - Inspection Of Property
  (a) The chief appraiser or his authorized representative may enter the premises of a business, trade, or profession and inspect the property to determine the...
• Texas Section 22.21 - Publicizing Requirements
  Each year the comptroller and each chief appraiser shall publicize in a manner reasonably designed to notify all property owners the requirements of the law...
• Texas Section 22.22 - Method For Requiring Rendition Or Report
  The chief appraiser may require a rendition statement or property report he is authorized to require by this chapter by delivering written notice that the...
• Texas Section 22.23 - Filing Date
  (a) Rendition statements and property reports must be delivered to the chief appraiser after January 1 and not later than April 15, except as provided...
• Texas Section 22.24 - Rendition And Report Forms
  (a) A person required to render property or to file a report as provided by this chapter shall use a form that substantially complies with...
• Texas Section 22.25 - Place And Manner Of Filing
  A rendition statement or property report required or authorized by this chapter must be filed with the chief appraiser for the district in which the...
• Texas Section 22.26 - Signature
  (a) Each rendition statement or property report required or authorized by this chapter must be signed by an individual who is required to file the...
• Texas Section 22.27 - Confidential Information
  (a) Rendition statements, real and personal property reports, attachments to those statements and reports, and other information the owner of property provides to the appraisal...
• Texas Section 22.28 - Penalty For Delinquent Report; Penalty Collection Procedures
  (a) Except as otherwise provided by Section 22.30, the chief appraiser shall impose a penalty on a person who fails to timely file a rendition...
• Texas Section 22.29 - Penalty For Fraud Or Intent To Evade Tax
  (a) The chief appraiser shall impose an additional penalty on the person equal to 50 percent of the total amount of taxes imposed on the...

SUBCHAPTER C OTHER REPORTS

• Texas Section 22.30 - Waiver Of Penalty
  (a) The chief appraiser may waive the penalty imposed by Section 22.28 if the chief appraiser determines that the person exercised reasonable diligence to comply...
• Texas Section 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...

Last modified: September 28, 2016