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Taxes And Taxation - Political Subdivisions

Summaries

KP-0001
Ken Paxton

Certified estimate of property tax values-subsections 44.004(j), Education Code and 26.05(g), Tax Code do not authorize an independent school district to use the certified estimates to adopt a tax rate after adopting the budget

KP-0028
Ken Paxton

Type C general-law municipality's authority to levy ad valorem taxes|The Tarrant County Hospital District is authorized by subsection 285.091(a) of the Health and Safety Code to structure the managerial and oversight authority of a physician group as it deems necessary to carry out the functions of or provide services to the District.

KP-0072
Ken Paxton

Local option homestead exemption from the amount that was adopted for the 2014 tax year through the 2019 tax year; Tax Code subsection 11.13(n-1) prohibits a school district, municipality, or county from repealing or reducing the

KP-0081
Ken Paxton

Ad valorem property tax deferral on mixed-use property

KP-0084
Ken Paxton

There is no relevant statutory provision authorizing the Emergency Services District #7, the East Montgomery County Improvement District, or the Economic Development Zone #4 to retroactively exclude from the May 2015 election territory, with a tax rate that when combined with the increased tax rate from the election, exceeds the two percent statutory cap on sales and use tax rates.|Emergency Services Districts are authorized to conduct a future election to, upon approval of its voters, abolish its sales and use tax or change the rate of a sales and use tax.|Texas Comptroller is without authority to selectively collect the sales tax approved in an election held under section 775.0751, Health and Safety Code, in only the territory in which the combined sales tax does not exceed the cap.

KP-0125
Ken Paxton

An individual may not simultaneously serve as Forest Hill city council member and Forest Hill library district trustee when the city and the library district have taxation authority in overlapping territories|Forest Hill library district trustee may not simultaneously serve as Forest Hill city council member when the city and the library district have taxation authority in overlapping territories|Individual may not simultaneously serve as Forest Hill city council member and Forest Hill library district trustee when the city and library district have overlapping taxation authority|Because the City of Forest Hill and the Forest Hill Library District have overlapping taxation authority, an individual may not simultaneously serve as city council member and library district trustee|Forest Hill Library District and City of Forest Hill have overlapping taxation authority; thus, an individual may not simultaneously serve as city council member and library district trustee|In qualifying for the second office of library district trustee, the individual effectively resigned from the office of city council

KP-0131
Ken Paxton

Municipal hotel occupancy tax revenue - If expenditure is for one of the specified uses listed in Tax Code section 351.101, municipality may expend municipal hotel occupancy tax revenue in the direct promotion of tourism and the convention and hotel industry|Directly

KP-0144
Ken Paxton

Local option homestead exemption repeals or reductions that Tax Code subsection 11.13(n-1) prohibits. The computation of state funding for school districts receiving additional state aid for tax reduction must not include|Computation of state funding for school districts receiving additional state aid for tax reduction must not include local option homestead exemption repeals or reductions that Tax Code subsection 11.13(n-1) prohibits.|Education Commissioner must not include in the computation of state funding for school districts receiving additional state aid for tax reduction the local option homestead exemption repeals or reductions that Tax Code subsection 11.13(n-1) prohibits.

KP-0147
Ken Paxton

Subsection 11.13(l)(2)(B), Tax Code - A court would likely construe to refer to an owner's temporary residence in an establishment set up to assist persons with overcoming illness or injury, or with needs related to physical or mental weakness or growing old, through a wide range of activities, regardless of whether the owner receives such services

KP-0154
Ken Paxton

Tax Code section 26.08(a), an independent school district may not increase a maintenance and operations tax rate above the maximum maintenance and operations tax rate component calculated for purposes of the rollback rate except by voter approval

KP-0192
Ken Paxton

Property reappraisal procedures following a disaster|Tax year

KP-0210
Ken Paxton

Contractual assessment imposed by local government under Local Government Code chapter 399 is special assessment and treated as real estate taxes on the property

KP-0215
Ken Paxton

Homestead tax exemption establishing floor greater than amount set in Texas Constitution article VIII, § 1-b(e) - authority of home-rule municipality to adopt|Homestead tax exemption establishing floor greater than amount set in Texas Constitution article VIII § 1-b(e) - authority of home-rule city to adopt|Homestead tax exemption - $5,000 floor set in Texas Constitution article VIII § 1-b(e) may not be increased by home-rule municipality|Property tax exemption - chief appraiser determines individual's right to exemption and has duty to determine an exemption is inapplicable to extent it violates the law

KP-0228
Ken Paxton

Overlapping boundaries of taxing entities in Jim Hogg County - person may not simultaneously serve on both entities|Jim Hogg County Judge may not simultaneously serve as Jim Hogg County Independent School District trustee|Person may not serve as Jim Hogg County Judge while simultaneously serving as Jim Hogg County Independent School District trustee|Jim Hogg County Independent School District trustee may not simultaneously serve as Jim Hogg County Judge

KP-0230
Ken Paxton

Commissioners Court's use of Tax Code chapter 324 revenue to fund county health services

GA-0009
Greg Abbott

Maintenance and operations tax, application of wealth reduction provisions to property tax revenues attributable to tax rate in excess of $1.50 per $100 valuation|School district maintenance and operations tax, application of wealth reduction provisions to property tax revenues attributable to tax rate in excess of $1.50 per $100 valuation|Public free schools, efficient system of

GA-0026
Greg Abbott

Foreclosed properties in the Veterans' Housing Assistance Program, if tax-exempt|Tax exemption of foreclosed properties in the Veterans' Housing Assistance Program

GA-0030
Greg Abbott

Appraisal district budget, allocation of expenses between appraisal and collection functions|Tax appraisal district, provision of assistance and oversight to|Tax appraisal district's costs for tax assessment or collection under contract are paid pursuant to Interlocal Cooperation Act

GA-0071
Greg Abbott

Release of obligations, if a business collects and remits municipal sales taxes as required by law, the city's rebate of those taxes to the business does not violate article III, section 55|Sales tax rebate, if a business collects and remits municipal sales taxes as required by law, the city's rebate of those taxes to the business does not violate article III, section 55 of the Texas Constitution|Sales tax rebate, if a business collects and remits municipal sales taxes are required by law, the city's rebate of those taxes to the business does not violate article III, section 55 or the Texas Constitution

GA-0091
Greg Abbott

Improvements, distinguishing from repairs for purposes of limit on value of senior's residence homestead for school-district taxation|Improvements, for purposes of cap on residence homestead's appraised value repairs made after natural disaster are and are not "ordinary maintenance"|Ordinary maintenance|Repair|Improvement|Improvements and repairs to residence homestead after natural disaster, valuing for purposes of statute limiting tax a school district may collect from senior and of statute capping appraised value|Residence homestead of senior, valuation may be increased to reflect value of improvements made following a natural disaster that damaged home; distinguishing between repairs and improvements

GA-0124
Greg Abbott

Hotel occupancy tax revenue, whether a particular proposed expenditure of is a permissible use is for the municipality's governing body to determine in the first instance|Municipal hotel occupancy tax revenue, whether a particular proposed expenditure of is permissible is for the municipality's governing body to determine in the first instance

GA-0134
Greg Abbott

Property tax abatement agreement, county may not amend retroactively after liabilities for a given tax year are due and owing

GA-0137
Greg Abbott

Municipal sales tax purposes, amended Tax Code prevents certain outlets, offices, facilities, or locations from qualifying as a "place of business of the retailer" for|Municipal sales tax rebate contracts, amended Tax Code does not invalidate existing contracts nor prohibit municipalities and businesses from executing new contracts

GA-0140
Greg Abbott

Tax warrant, division of duties with tax assessor-collector in executing and seizing and selling property under|Tax warrant, division of duties between peace officer and tax assessor-collector in executing and seizing and selling property under|Tax warrant, division of duties with peace officer in executing and seizing and selling property under

GA-0148
Greg Abbott

Revised definition of temporary absence for purposes of homestead exemption not applicable to 2003 tax year

GA-0194
Greg Abbott

Retroactive tax exemption|Travel trailers, retroactive exemption for|Refund tax collected on travel trailers under retroactive exemption in 2002 and 2003, no implied authority for political subdivision to|Travel trailers, no implied authority to refund taxes collected in 2002 or 2003

GA-0222
Greg Abbott

Property tax freeze for persons with disabilities or persons sixty-five years of age or older, adopted by a home-rule city under article VIII, section 1-b(h) of Texas Constitution may not be repealed by an election called pursuant to a petition of the cit|Property tax freeze for persons with disabilities or persons sixty-five years of age or older, article VIII, section 1-b(h) of the Texas Constitution does not permit a county, a city or town, or a junior college district implementing that provision to use|Property tax freeze, article VIII, section 1-b(h) of the Texas Constitution authorizes a governing body of a home-rule municipality, on its own motion and without a petition from the city's voters, to call an election to adopt a tax freeze for persons who|Property tax freeze for persons with disabilities or persons sixty-five years of age or older, adopted by a home-rule municipality under article VIII, section 1-b(h) of Texas Constitution may not be repealed by an election called pursuant to a petition of|Property tax freeze for persons with disabilities or persons sixty-five years of age or older, adopted by a home-rule municipality under article VIII, section 1-b(h), may not be repealed by an election called pursuant to a petition of the city's voters|Property tax freeze for persons with disabilities or persons sixty-five years of age or older, article VIII, section 1-b(h) of the Constitution does not permit a county, a city or town, or a junior college district implementing that provision to use a yea|Property tax freeze, article VIII, section 1-b(h) of the Constitution authorizes a governing body of a home-rule municipality, on its own motion and without a petition from the city's voters, to call an election to adopt a tax freeze for persons who are d

GA-0225
Greg Abbott

Early payment discounts, school district may not offer to its taxpayers if the school district contracts with a county for tax collection services and the county does not offer early payment discounts for county taxes

GA-0242
Greg Abbott

Election to confirm district's creation may not also authorize levy of sales and use tax|Election to confirm district's creation must authorize levy of an ad valorem tax at any rate not to exceed the maximum rate allowed by Texas Constitution article III, section 48-e|Sales and use tax, district board, not commissioners court, may call election to authorize|Sales and use tax; levy by county for health services|Sales and use tax; levy by Emergency Services District

GA-0265
Greg Abbott

Sales and use tax authorized by section 4B, article 5190.6, Development Corporation Act of 1979, Gun Barrel City Economic Development Corporation may use to fund youth football field|Legislative finding that projects under section 4B(a)(2)(A), article 5190.6 of the Development Corporation Act of 1979 accomplish public purposes relating to economic development|Ballot proposition in sales and use tax election under section 4B, article 5190.6 of the Development Corporation Act of 1979 forms part of contract with voters|Section 4B, article 5190.6 of the Development Corporation Act of 1979 sales and use tax, Gun Barrel City Economic Development Corporation may use to fund youth football field|Sales and use tax under section 4B, article 5190.6 of the Development Corporation Act of 1979, Gun Barrel City Economic Development Corporation may use to fund youth football field

GA-0269
Greg Abbott

Elections implementing a tax freeze under article VII, section 1-b(h) of the Texas Constitution, home-rule charter provisions limiting frequency of special elections on voter-initiated ordinances may apply to|Elections implementing a tax freeze under article VIII, section 1-b(h), home-rule charter provisions limiting frequency of special elections on voter-initiated ordinances may apply to|Elections implementing a tax freeze under article VIII, section 1-b(h) of the Texas Constitution, home-rule charter provisions limiting frequency of special elections on voter-initiated ordinances may apply to

GA-0283
Greg Abbott

Overlapping appraisal districts must enter in the appraisal records the lowest value, appraised and market, for property in their shared jurisdictions|Property in overlapping appraisal districts, chief appraisers in the districts must enter the lowest appraised and market value for|Or

GA-0304
Greg Abbott

Tax abatement agreement, prior tax abatement agreement concerning specific property does not preclude a municipality from abating taxes on different personal property at the same location|New abatement agreement must fully comply with chapter 312 of the Tax Code

GA-0311
Greg Abbott

Appraisal protest hearings, an appraisal review board that has not received a written notice of protest for the property may not preschedule a hearing on the property’s appraisal

GA-0317
Greg Abbott

Taxation, statute requiring chief appraisers of overlapping appraisal districts to enter into their districts’ appraisal records the lowest appraised and market values from all the values determined by each appraisal district does not violate article VIII|Overlapping appraisal districts, statute requiring chief appraisers of overlapping appraisal districts to enter into their districts’ appraisal records the lowest appraised and market values from all the values determined by each appraisal district does n

GA-0343
Greg Abbott

Manufactured home, application for statement of ownership and location must list tax liens attached to, and such a statement that is based on false or fraudulent information regarding an existing tax lien may be refused, suspended, or revoked|Relocation permit for transporting a manufactured home, the Department may refuse to issue or may suspend or revoke a manufactured home's statement of ownership and location if the home was relocated without or with a relocation permit obtained without tru|Statement of ownership and location of a manufactured home, an application for must list tax liens attached to the home, and the Department may refuse to issue or may suspend or revoke such a statement based on false or fraudulent information regarding an|Statement of ownership and location of a manufactured home, the Department may refuse to issue or may suspend or revoke such a statement if the home was relocated without a relocation permit from the Department of Transportation or with a relocation permi

GA-0363
Greg Abbott

Property tax freeze for persons with disabilities or persons sixty-five years of age or older, the tax limitation in article VIII, section 1-b(h) of the Constitution is available to a city that has not previously enacted a residence homestead tax exemption|Property tax freeze for persons with disabilities or persons sixty-five years of age or older, the tax limitation in article VIII, section 1-b(h) of the Texas Constitution is available to a city that has not previously enacted a residence homestead tax exemption

GA-0373
Greg Abbott

Amendment of Tax Code section 31.05(a), prior to amendment an independent school district could not adopt an early payment discount when the district did not collect its own taxes and had contracted for the county appraisal district to collect school district taxes|Early payment discount, an independent school district may offer such a discount regardless of the entity that collects its taxes beginning with the 2005 tax year for some districts and the 2006 tax year for others

GA-0375
Greg Abbott

Appraisal district board, assessor-collector is ineligible to serve as a nonvoting member if he or she marries an appraisal district employee who is engaged in the business of appraising property for compensation for use in proceedings under the Property Tax Code|Appraisal district employee who is engaged in the business of appraising property for compensation for use in Property Tax Code proceedings is not barred from employment in the appraisal district upon his or her marriage to the local county tax assessor-collector, who is a nonvoting member of the appraisal district board|Business

GA-0408
Greg Abbott

Hotel occupancy tax; authority of a municipality with a population of fewer than 35,000 to impose in its extraterritorial jurisdiction when the combined rate of state, county, and municipal taxes would exceed 15 percent|Hotel occupancy tax, authority of municipality with population of fewer than 35,000 to impose such tax in its extraterritorial jurisdiction when the combined rate of state, county, and municipal taxes would exceed 15 percent

GA-0443
Greg Abbott

Manufactured homes, perfection of tax liens by filing notice with the Manufactured Housing Division of the Texas Department of Housing and Community Affairs

GA-0474
Greg Abbott

Homestead preservation reinvestment zone, termination date|Homestead preservation reinvestment zone, tax increment fund, use of|Community housing development organization, homestead preservation district tax exemption, application of|Homestead preservation district, tax exemption, application of|Housing finance corporation, homestead preservation district tax exemption, application of|Homestead preservation district tax increment reinvestment zone, family median income, determination of|Homestead preservation district land trusts

GA-0484
Greg Abbott

Taxation, personal property that is not required to be rendered for taxation is not thereby exempt from|Exemptions from taxation must be strictly construed and may not be raised by implication|Rendition requirement, a motor vehicle that need not be rendered under Tax Code section 22.01(k) is not thereby exempt from taxation

GA-0485
Greg Abbott

Equitable title in public entity, tax exemption of property owned by private-public partnership through

GA-0518
Greg Abbott

Delinquent taxes as debt for purpose of statute authorizing a county to adopt competitive bidding rules refusing to contract with or entering into a contract with a person indebted to the county \r\n|Delinquent taxes as debt for purposes of statute precluding disbursement of county funds to person indebted to the county\r\n|Debt

GA-0522
Greg Abbott

Development Corporation Act of 1979, legal and tax-exempt status of privately used commercial projects\r\n|Tax-exempt status of privately used commercial projects under Development Corporation Act of 1979 |Development Corporation Act of 1979, privately used commercial projects \r\n

GA-0528
Greg Abbott

Seawall built by city and funded by public funds may not be built on private land absent an easement or other appropriate interest in the land|City that builds seawall funded by assessments must maintain sufficient control over it to ensure that the public purpose is accomplished and to protect the public's interest in it|City may not build publicly-funded seawall on private land absent an easement or other appropriate interest in the land|Owner may exclude others from his real property|Assessment on property to pay for public improvements that specially benefit the property are levied under taking power but are distinct from general property tax|Assessment, special assessment|Easement

GA-0537
Greg Abbott

Fact question for the chief appraisal of the appraisal district to initially determine, Whether any property is entitled to a tax exemption is \r\n|Used for charitable purposes under the Texas Constitution and section 11.18, Tax Code, Under certain circumstances unoccupied property owned by charitable organization could be determined to be\r\n

GA-0539
Greg Abbott

Navigation district’s authority to adopt a property tax freeze for persons with disabilities or persons sixty-five years of age or older\r\n|Authority to adopt a property tax freeze for persons with disabilities or persons sixty-five years of age or older\r\n |Property tax freeze for persons with disabilities or persons sixty-five years of age or older, navigation district’s authority to adopt\r\n\r\n|Property tax freeze for persons with disabilities or persons sixty-five years of age or older, navigation district's authority to adopt

GA-0548
Greg Abbott

Penalty and interest on delinquent taxes may not be waived by taxing units absent statutory authority|Taxpayers are charged with knowledge of the law

GA-0559
Greg Abbott

Tax limitation authorized by article VIII, section 1-b(h) of the Texas Constitution for the residence homesteads of certain taxpayers in county is effective when adopted by the voters |Base year for taxpayers qualifying for tax limitation on residence homestead, commissioners court has no authority to establish where county adopted tax limitation by election|Alternative|Base year

GA-0589
Greg Abbott

Designation of agent form under section 1.111 of the Property Tax Code, property tax consultant authorized to act on behalf of owner can sign|Other person|Authorized

GA-0600
Greg Abbott

Tax abatement agreements, authority of commissioners court to grant when the subjects of the agreement are fixtures and improvements owned by a wind turbine company and are to be located on the property of a member of the commissioners court

GA-0626
Greg Abbott

Ad valorem tax, The Texas Supreme Court has not determined whether the Constitution impliedly prohibits the Legislature from allowing a political subdivision to impose ad valorem taxes absent express constitutional authorization|Ad valorem tax, The Texas Supreme Court has not determined whether the Texas Constitution impliedly prohibits the Legislature from allowing a political subdivision to impose ad valorem taxes absent express constitutional authorization|Ad valorem tax

GA-0627
Greg Abbott

Contract with an appraisal company that employs the chief appraiser’s son, whether the chief appraiser is disqualified on the basis of under Tax Code section 6.035(a) or whether such a contract is prohibited under Tax Code section 6.05(g)\r\n|Individual

GA-0631
Greg Abbott

Extended boundaries by operation of section \r\n6.02(b) of Tax Code, appraisal district retains authority to hear and determine pending corrective motions and taxpayer protests concerning property that relate to the 2007 or prior tax year in its |Code Construction Act’s general savings clause for appraisal districts with overlapping territory and tax years prior to 2008, operation of former section 6.025 of Tax Code is preserved by the|Corrective motions and taxpayer protests filed within the applicable deadlines concerning the appraisal of property for a tax year prior to 2008, appraisal district operating in its extended boundaries under former section 6.02(b) retains authority to hear and determine

GA-0653
Greg Abbott

Equal and uniform requirement, if its sales and use tax at different rates in different subregions falls equally on people and property within each subregion and the different tax treatment by subregion is reasonable, Regional Transportation Authority’s sales and use tax levy does not violate|Regional Transportation Authority’s levy of sales and use tax at different rates in different subregions does not violate constitutional equal and uniform requirement if the tax falls equally on people and property within each subregion and the different tax treatment by subregion is reasonable|Sales and use tax; levy by Regional Transportation Authority

GA-0665
Greg Abbott

Economic development, appraised property value limitation for maintenance & operation taxes, persons eligible to apply for|Economic development, value limitation for maintenance and operation taxes, persons eligible to apply for\r\n|Qualified property

GA-0676
Greg Abbott

Property tax exemption, maximum authorized amounts for disabled veterans|Disabled veterans, maximum amount of property tax exemption authorized

GA-0681
Greg Abbott

Office must be physically located within the county for which the district is established unless it is a branch office or the appraisal district has entered an interlocal contract with another appraisal district|Appraisal district office must be physically located within the county for which the district is established unless it is a branch office or the appraisal district has entered an interlocal contract with another appraisal district

GA-0682
Greg Abbott

Hotel occupancy tax, expenditure of revenue from tax on "key person insurance" policy as an authorized administrative costs|Administrative costs|Key person insurance

GA-0719
Greg Abbott

Acting as an unpaid advisor to school district board of directors and representing district for compensation in the collection of delinquent taxes, propriety of|Attorney acting as an unpaid advisor to school district board of directors and representing district for compensation in the collection of delinquent taxes, propriety of

GA-0724
Greg Abbott

Ad valorem taxes, contract between a municipal governing body and another taxing unit or an appraisal district board to collect, \r\n \r\n|Municipal governing body may contract under Intergovernmental Contract Act for collection of assessments imposed under Public Improvement District Assessment Act with another local government with authority to collect assessments|Assessment on property to finance public improvement is not an ad valorem tax|Contract to collect taxes under Tax Code section 6.24 applies to ad valorem taxes, not to assessments for public improvements|Assessment, ad valorem tax\r\n|Assessment, to finance public improvement\r\n|Special assessment|Ad valorem tax|Assessment for public improvements, contract under Intergovernmental Contract Act between municipality and another local government to collect assessment under Public Improvement District Assessment Act

GA-0734
Greg Abbott

Tax abatement, calculation of maximum time allowable for|Tax abatement, property in a municipal reinvestment zone, calculation of maximum time allowable for

GA-0740
Greg Abbott

Referendum and initiative, authority of residents of appraisal district to petition to conduct appraisals no more often than once every three years|Frequency of appraisals

GA-0752
Greg Abbott

Definition of "residence homestead" for purposes of payment of property taxes under section 11.13(j), Tax Code, differs from definition of "homestead" for purposes of exemption from forced sale pursuant to article XVI, section 51 of the Texas Constitution|Whether multiple parcels of land may constitute "residence homestead" is question of fact|Residence homestead

GA-0758
Greg Abbott

Statute creating water authority that allowed authority to adopt laws applicable to general-law cities, to extent practicable, did not trump section 49.107(g) of the Water Code, prohibiting the application of sections 26.04, 26.05, and 26.07 of Tax Code to the water authority's calculation and adoption of operations and maintenance tax

GA-0775
Greg Abbott

Rollback tax elections and procedures, authority to set tax rates under Tax Code section 26.08|School districts authority to set tax rates under Tax Code section 26.08 rollback provisions

GA-0787
Greg Abbott

Tax Code sections 33.06 and 32.065, a deferral to pay taxes on a residence homestead for a property owner age 65 or older also prohibits a property tax lender from exercising a remedy of foreclosure or judicial sale until the 181st day after the date the individual no longer owns and occupies the property as a residence homestead

GA-0790
Greg Abbott

Taxpayer account, the chief appraiser determines whether land and improvements are combined into a single taxpayer account|Rendition, a property owner who renders land and improvements separately is not entitled, as a matter of law, to have the land and improvements organized into separate taxpayer accounts

GA-0798
Greg Abbott

Hospital district that has not adopted a rate or levied a tax in the prior year, Tax Code does not provide a special method for a tax rate to be adopted by such a district

GA-0805
Greg Abbott

Storm damage, appraisal afterwards is determined by section 23.23(f)of the Tax Code if structure was \\"rendered uninhabitable or unusable\\"\r\n\r\nStorm damage, appraisal is dependent upon whether renovations may reasonably be said to constitute a \\"new improvement\\" under subsection (e) if structure was not rendered uninhabitable or unusable|Appraisal after storm damage is determined by section 23.23(f) of the Tax Code, if structure was \\"rendered uninhabitable or unusable\\"; dependent upon whether renovations may reasonably be said to constitute a \\"new improvement\\" under subsection (e) if structure was not rendered uninhabitable or unusable|Rendered uninhabitable or unusable

GA-0827
Greg Abbott

Chief appraiser, initial determination about eligibility of tax exemptions rests with|Tax exempt property, tax exempt status of leasehold interest in

GA-0851
Greg Abbott

Hotel occupancy tax revenues collected under chapter 351, Tax Code, must be expended only as authorized by chapter 351|General city purposes, Chapter 351, Tax Code, prohibits hotel occupancy tax revenues, including any surplus funds, from being expended for|General city purposes, chapter 351 of the Tax Code prohibits hotel occupancy tax revenues, including any surplus funds, from being expended for|Hotel occupancy tax revenues collected under chapter 351 of the Tax Code must be expended only as authorized by chapter 351

GA-0861
Greg Abbott

Ecological laboratory under Tax Code section 23.51, university ecological laboratory research plan and related annual report may not be sufficient by themselves to qualify land as an

GA-0868
Greg Abbott

The tax freezes and exemptions authorized by article VIII, section 1-b of the Texas Constitution are available for residence homesteads of persons who are under a disability for purposes of payment of disability insurance benefits under Federal Old-Age, Survivors, and Disability Insurance|Definition of \\"disability\\" under the Americans with Disabilities Act, whether a person falls within the definition is not relevant to the analysis of who qualifies for tax freezes or exemptions under article VIII, section 1-b of the Texas Constitution

GA-0881
Greg Abbott

Calculation of interest and penalties on the homestead of an elderly or disabled person whose taxes have been deferred is governed by section 33.06 of the Tax Code for the entire period during which the deferral is effective

GA-0883
Greg Abbott

Tax classifications based on land ownership in the original districts of a consolidated municipal utility district, a court could conclude that such classifications would not violate article VIII, section 1(a) of the Texas Constitution|Property annexed that was not part of the original district, a consolidated municipal utility district may levy a different debt service tax rate on|Debt service obligations on debt issued after district consolidation, under section 54.601of the Water Code the Legislature has authorized a consolidated municipal utility district to levy one tax rate on all property within the district to fund

GA-0890
Greg Abbott

Nonprofit community business organization, under section 11.231 of the Texas Tax Code an entity that satisfies the elements in subsections (a) and (d), as determined by the chief appraiser, is a|Property tax exemption under section 11.231 of the Texas Tax Code, an entity that satisfies the elements in subsections 11.231(a) and 11.231(d), as determined by the chief appraiser, is a \\"nonprofit community business organization\\" that qualifies for a|Nonprofit Community Business Organization\r\n\r\nPrimarily

GA-0911
Greg Abbott

Licensing and certification of real estate appraisers, chapter 1103 of the Texas Occupations Code regulates\r\n\r\nRules that are more stringent than the Uniform Standards of Professional Appraisal Practice, chapter 1103 of the Occupations Code subjects appraisers to the Uniform Standards of Professional Appraisal Practice and Board rules\r\n\r\nIf the Uniform Standards of Professional Appraisal Practice or Board rules regulate a particular task that appraisers might perform, chapter 1103 of the Occupations Code would require appraisers to comply with those regulations\r\n\r\nSubject to judicial review, the Board may determine whether the Uniform Standards of Professional Appraisal Practice or Board rules regulate particular tasks that appraisers might perform

GA-0918
Greg Abbott

Residence homestead exemption, under subsection 11.131(c) of the Tax Code a surviving spouse’s qualifications for the residence homestead property tax exemption are determined on January 1, 2012 and the fact that the disabled veteran died in 2011 prior to the effective date of subsection 11.131(c) does not deprive the surviving spouse of the|Surviving spouse of the residence homestead exemption whose qualifications for the residence homestead property tax exemption are determined on January 1, 2012, the fact that the disabled veteran died in 2011 prior to the effective date of subsection 11.131(c) does not deprive the

GA-0922
Greg Abbott

With regard to the language of ballot propositions about voter approval of bonds and the imposition of taxes, subsection 52.072(e) of the Election Code applies to elections governed by section 130.037 of the Education Code

GA-0924
Greg Abbott

Requirements of subsection 11.43(j)(4)of the Tax Code, only a driver’s license, personal identification certificate or vehicle registration receipt issued by this state may be used to meet|Individual who does not possess a driver’s license or a state-issued identification certificate, the Legislature has prohibited a chief appraiser from granting a homestead exemption to an|Driver’s license, state-issued identification certificate, or vehicle registration receipt that expired prior to the applicant’s qualification date for the exemption, a chief appraiser may not grant a residence homestead exemption based on a|Requirements of subsection 11.43(j)(4) of the Tax Code, only a driver’s license, personal identification certificate, or vehicle registration receipt issued by this state may be used to meet

GA-0943
Greg Abbott

Tax Code section 23.01(c), Legislature requires that chief appraiser, in appraising residence homestead, may not exclude from consideration the value of neighboring properties simply because they were subject to foreclosure sale under

GA-0954
Greg Abbott

Tax rate for a particular tax that is above the calculated rollback rate for that tax, county may adopt without triggering section 26.07 of the Tax Code as long as the sum of the county’s individually adopted tax rates does not exceed the combined rollback tax rate

GA-0965
Greg Abbott

Transfer of tax lien, under section 32.06, Tax Code, tax assessor-collector, acting alone, may carry out the statutorily required duties related to\r\n\r\nTransfer of tax lien, neither the tax assessor-collector nor the governing body of the taxing unit is empowered to deny, if the conditions of section 32.06, Tax Code, are otherwise met\r\n\r\nTransferred tax lien, under section 32.06, Tax Code, court could conclude that closing costs and lien recordation fees are secured by

GA-0968
Greg Abbott

Contract with voters; representations and statements preceding an election for creation of Advanced Transportation District as limiting municipality, county, district use of sales and use tax for streetcar project|Contract with voters; representations and statements preceding election for creation of Advanced Transportation District as limiting municipality, county, district use of sales and use tax for streetcar project

GA-0973
Greg Abbott

Accrual of penalty and interest on delinquent ad valorem taxes after county purchases real property

GA-1015
Greg Abbott

Tax Code section 11.161, Comptroller\\'s interpretation of, that a cattle feedlot is engaged in the \\"production of farm or ranch products\\" is reasonable and does not contravene any statute

GA-1040
Greg Abbott

Tax Code subsection 6.06(j) requires that \\"payments made or due to be made by the taxing units\\" should be included in the excess-funds calculation and returned or credited back to the taxing units.|Tax Code section 6.06 permits amendments to the proposed budget of an appraisal district after the public hearing process and before final approval of the budget, and the fact that a particular line item is not \\"prepared in the proposed budget\\" by the deadline is not by itself fatal to the budget process.|Proposed salary increase that operates prospectively from the time of its proper authorization is likely not unconstitutional|An appraisal district\\'s participating taxing units may utilize Tax Code section 6.10 to disapprove the amendment of a budget by an appraisal district board.|An expenditure to which an appraisal district is bound is an expenditure that is obligated to be spent under Tax Code subsection 6.06(j).|obligated to be spent

GA-1070
Greg Abbott

Tax Code section 26.07, if a municipality\\'s ad valorem rollback rate is zero, and it adopts a tax rate above zero, the qualified voters of the municipality by petition may require that an election be held to determine whether or not to reduce the ad valorem tax rate back to zero under|Article VIII, section 1-b(h)Texas Constitution, a municipality with an ad valorem tax rate of zero, upon receiving a properly filed petition from five percent of authorized voters, must hold an election to determine whether to freeze the total amount of ad valorem taxes imposed on property that is subject to a residence homestead exemption owned by a person that is disabled or is 65 years of age or older under

GA-1072
Greg Abbott

Tax Code section 34.05 refers to \\"the right, title, and interest acquired or held,\\" which plainly means all of the rights, title, and interests acquired or held by each taxing unit. The phrase \\"acquired or held\\" can be read to suggest that the rights, title, and interests originally acquired by a taxing unit at the tax foreclosure sale may be different from what is held by a taxing unit at the time the property is resold.|The plain language of Tax Code section 34.05 requires that all rights, title, and interests held by the taxing unit at the time the property is resold must be conveyed in the deed.|Tax Code section 34.05 contains no language authorizing a taxing unit, by itself or on behalf of other taxing units, to reserve any interest when reselling a property it acquired at a tax foreclosure sale.|Tax Code section 34.05 authorizes a taxing unit to resell property acquired at a tax foreclosure sale and provides a specific method for doing so that does not allow for the reservation of any property interests in the resale deed. Thus, a court would likely conclude that section 34.05 does not authorize a taxing unit to reserve mineral interests on property it acquired at a tax foreclosure sale if it holds such interests at the time the property is resold.|Tax Code chapter 34 governs the sale and acquisition of property subject to tax foreclosure. Under section 34.01, a property that fails to receive a sufficient bid at a tax foreclosure sale may be \\"bid off\\" to the taxing unit that initiated the sale.

GA-1073
Greg Abbott

Ad valorem taxes, charter provision requiring voter approval before imposing|Municipal ad valorem taxes, charter provision requiring voter approval before imposing

GA-1080
Greg Abbott

Municipal drainage utility charge, school districts subject to

GA-1092
Greg Abbott

Tax exemption for property equitably owned by charitable organization|Chief appraiser, initial determination about eligibility for tax exemption rests with

DM-0031
Dan Morales

Impair contract to pay bondholders with ad valorem tax revenues, municipality may not increase homestead exemption if increase would | Homestead exemption, municipality may not increase if increase would impair municipality's contract to pay bondholders with ad valorem tax revenues | Increase homestead exemption, municipality may not if increase would impair municipality's contract to pay bondholders with ad valorem tax revenues

DM-0078
Dan Morales

Mineral interests of Lower Colorado River Authority exempt from taxation if held exclusively for use and benefit of public|Lower Colorado River Authority, mineral interests of exempt from taxation if held for use and benefit of public

DM-0090
Dan Morales

County tax abatement agreement, authority of district to enter into tax abatement agreement for land pertaining to county agreement expired 90 days after date of execution of county agreement

DM-0094
Dan Morales

Tax abatement contract, county may not tax property as new property value upon expiration of|New property value|New property value, key to determining is whether county had power to tax the property the previous year|Notice and public hearing requirements for change in tax rate not activated unless proposed tax rate exceeds 103 percent of effective tax rate

DM-0137
Dan Morales

Sales tax rate reduction may not be applied to bonds issued prior to date of election|Rate reduction on sales tax levied by city for industrial development corporation may not be applied to bonds issued prior to date of election

DM-0155
Dan Morales

County education district is a school district for purposes of "truth-in-taxation" provisions|Truth-in-taxation provision applicable to county education districts

DM-0171
Dan Morales

County education district, whether board of trustees may adopt discounts for timely payment of taxes

DM-0187
Dan Morales

Forfeiture of real property to state-property exempt from taxation while title is in state

DM-0188
Dan Morales

Publicly-owned property, tax-exempt status of property leased to private party or another political subdivision|Taxation of property owned by city, school, or junior college district but leased to private party or another political subdivision|Taxation of publicly-owned property leased to private party or another political subdivision

DM-0195
Dan Morales

Procedure to recover excess tax proceeds, claimant need not file new lawsuit but must serve copy of petition on county or district attorney and all parties to existing action to foreclose lien|Petition

DM-0216
Dan Morales

Gasoline tax, gasoline purchased by school district and used by independent contractors solely for provision of transportation services to school district is exempt from

DM-0218
Dan Morales

Advisory board members are municipal officers for purposes of state law if they exercise a sovereign governmental function largely independent of the control of others|Additional sales and use tax, city may not use to finance homestead exemption|Sales and use tax, city may not adopt at a tax rate not expressly provided by statute|Sales and use taxes authorized under separate statutory provisions, city may adopt in same election but proposal to adopt may not be combined in single ballot proposition

DM-0220
Dan Morales

Change of use of agricultural land, tax assessor/collector's authority to determine to collect additional taxes and duty to notify landowner

DM-0235
Dan Morales

Delinquent tax penalty, applicability of to delinquent taxes subject to installment agreement

DM-0258
Dan Morales

Unclaimed overpayments on property taxes collected by county, funds belong to county once the three year period of reclamation has lapsed under section 31.11 of Tax Code

DM-0272
Dan Morales

Private residential housing, whether specific property provides depends upon the circumstances surrounding the resident involved and upon the present resident's intentions|Private residential housing|Ad valorem taxation, patient housing center affiliated with M.D. Anderson Cancer Center is not "private residential housing" and may therefore be exempt from

DM-0301
Dan Morales

Waste disposal site for materials dredged from Intercoastal Waterway, property used as may not be exempted from taxation|Tax exemption not available for property used as waste disposal site for materials dredged from Intercoastal Waterway

DM-0312
Dan Morales

Exemption from taxation, taxing unit may not adopt by public election|Homestead, taxing unit may not adopt by public election

DM-0355
Dan Morales

Taxation methods for calculating "net to land" in determining appraised value of open space land, constitutionality of|Comptroller's regulation regarding valuation methods for calculating "net to land" in determining appraised value of open space land, validity of|Valuation methods for calculating "net to land" in determining appraised value of open space land, constitutionality of|Open space land, constitutionality of valuation methods for calculating "net to land" in determining appraised value

DM-0374
Dan Morales

Permanent University Fund land leased for grazing, whether water improvement district may tax|Taxation of Permanent University Fund land leased for grazing|Permanent University Fund land, taxation by water improvement district|Tax|Special assessment

DM-0383
Dan Morales

Jail occupied by county under lease-purchase agreement with private entity, whether exempt from property tax|Jail facility, whether exempt from ad valorem taxation when county occupies under lease-purchase agreement

DM-0390
Dan Morales

Reinvestment zone, authority of city to terminate reinvestment zone and create successor for purposes of setting a new tax increment base|Reinvestment zone, whether city's loan to defunct reinvestment zone may be treated as "project cost" of successor|Reinvestment zone, authority of city to terminate reinvestment zone and create successor for purposes of setting new tax increment base|Reinvestment zone, authority of taxing unit to adjust tax increment base

DM-0429
Dan Morales

Amusement park operated on real property owned by state university, whether property is exempt from ad valorem tax|Real property owned by state university and operated as amusement park, whether subject to ad valorem tax

DM-0432
Dan Morales

Special law, tax exemption for specific, named private entity constitutes|Local law|Special law

DM-0436
Dan Morales

Airport, authority to own and operate for use of state aircraft|Airport property leased by state to private entity|Inverse condemnation, state's liability for property damage|Legislature, power of eminent domain must be conferred by|Reversionary right may not be attached to condemned property

DM-0438
Dan Morales

Equipment used to produce minerals on mineral leasehold estate, whether appraised as real property or personal property

DM-0448
Dan Morales

Agricultural land acquired by state, whether subject to rollback tax|Rollback tax, if agricultural land acquired by state subject to|Construction of agricultural use statutes entitled to consideration only to extent reasonable and consistent with statute|Agricultural land acquired for Superconducting Super Collider project, whether subject to rollback tax|Agency construction of statute agency authorized to enforce entitled to consideration only to extent reasonable and consistent with statute|Land acquired by state

DM-0453
Dan Morales

Local or special law, test of whether law is general or special|Venue project for Harris County and Houston not required to hold referendum election to impose hotel occupancy or car rental taxes|Due process, county may impose hotel occupancy and car rental taxes in absence of election where legislature has set fixed maximum rate and where taxation does not vary on the basis of benefit received|Referendum election on venue project, classification scheme obviating need for election in counties that have recently held does not unconstitutionally discriminate|Venue project, Harris County not required to hold election for|Hotel occupancy tax, Harris County and Houston need not hold referendum election on venue project to impose|Car rental tax, Harris County and Houston need not hold referendum election on venue project to impose|Referendum election for Harris County and Houston, imposition of hotel occupancy or car rental taxes does not require

DM-0455
Dan Morales

Sports venue district composed of a county and municipality, municipal election not required provided voters of county gave their approval|Imposition of taxes for sports and community venue district, neither state nor federal constitutions require an election prior to|Harris County-Houston Sports Authority, municipal election was not required for creation of sports venue project provided voters of county approved project

DM-0456
Dan Morales

Tax abatement agreement, authority of commissioners court to amend by deleting land from reinvestment zone|County tax abatement agreement, authority to amend by deleting land from reinvestment zone|Area|Zone

DM-0462
Dan Morales

Appraisal district review board, ineligibility of certain former government officers and employees for appointment to|Officer|Employee|Taxing unit

DM-0463
Dan Morales

Freeport exemption from ad valorem tax not limited to property under continuous ownership while in Texas|Freeport goods

DM-0470
Dan Morales

Contract under section 6.24(b) of the Tax Code between county and another entity for assessment and collection of taxes, not subject to approval by tax assessor-collector who assumes office during the term of contract|County that contracts under section 6.24(b) of the Tax Code to have its taxes collected by another entity, county tax assessor-collector thereof not required or permitted to register with the Board of Tax Professional Examiners|Tax assessor-collector of county that contracts under section 6.24(b) of the Tax Code to have its taxes collected by another entity not required or permitted to register with the Board of Tax Professional Examiners

DM-0490
Dan Morales

Pooled gas unit covering two taxing districts, taxation of royalty interests based on location of real property to which interests appertain rather than location of well

DM-0491
Dan Morales

Penalty to defray collection costs not applicable to taxes delinquent on or after July 1

JC-0002
John Cornyn

Foundation school program funds, adjustment of property tax values used to allocate if appeal of property tax liability results in five percent reduction of total taxable value of property in school district|Property tax values used by Commissioner of Education to allocate foundation school program funds, duty to adjust if appeal of property tax liability results in five percent reduction of total taxable value of property in school district|Abolition and transfer of authority to comptroller's office|Comptroller, responsibility for adjusting property tax values used to allocate foundation school program funds if appeal of tax liability results in five percent reduction of total taxable value of property in school district

JC-0009
John Cornyn

Limit on power does not prohibit legislature from enacting laws that provide additional limitations on power|Increase in total ad valorem taxes, when public notice and hearing required

JC-0058
John Cornyn

Conflicting amendments to statute enacted in same session, latest in date of enactment prevails|Foreclosure sale, distribution of excess proceeds after resale of property by taxing unit

JC-0092
John Cornyn

Grants for economic development, authority of county commissioners court to make|Economic development grants that are the economic equivalent of a tax abatement, authority of county to make

JC-0105
John Cornyn

Hotel occupancy tax revenues, city which collects in excess of $2 million in most recent calendar year not restricted by allocation formula dedicating 50 percent to advertising and promotion of tourism and conventions

JC-0106
John Cornyn

Abatement agreement, whether movement of structure from one location to another location on a piece of property, so as to remove the structure from a public beach, constitutes "specific improvement or repair" to the property for purposes of

JC-0133
John Cornyn

Abatement may not be granted to the owner of property that was previously the subject of a ten-year tax abatement agreement|Tax abatement may not be granted to the owner of property that was previously the subject of a ten-year tax abatement agreement

JC-0134
John Cornyn

Exemption for property of charitable organization inapplicable to building used by nonprofit, but owned by individual

JC-0150
John Cornyn

Travel trailers, taxation as personal property does not violate "equal and uniform" taxation provision of Texas Constitution|Improvements to real property by lessee which may be removed by lessee at end of lease term classified as personal property

JC-0155
John Cornyn

Tax Abatement Act does not make the owner of tax-abated property ineligible for election to city council; rather, it removes property owned by city council member from eligibility for new tax abatement agreement (Clarified by Tex. Att'y Gen. Op. No. JC-02|Tax abatement, property not eligible for if owned or leased by member of the governing body of the municipality that grants abatements (Clarified by Tex. Att'y Gen. Op. No. JC-0236 (2000))|Abatement, property not eligible for if owned or leased by a member of the governing body of the municipality that grants abatements (Clarified by Tex. Att'y Gen. Op. No. JC-0236 (2000))

JC-0160
John Cornyn

Ad hoc intergovernmental working group to coordinate foreclosures and sales of delinquent tax properties is not as a matter of law a "governmental body" under the Open Meetings Act

JC-0180
John Cornyn

Appraisal roll, petition to change in prior tax years based on failure to allocate value of business aircraft according to recently enacted statute|Business aircraft used outside the state, allocation of value that fairly reflects use in state and petition to change appraisal roll based on|Prospective application, in absence of express statement of legislative intent statutes are presumed to have|Taxable situs of business aircraft used outside the state|Business aircraft used outside of state, allocation of value required only if aircraft has acquired taxable situs in another state|Commerce Clause limitations on taxation of business aircraft used outside the state|Prospective application, statutes are presumed to have in absence of express statement of legislative intent

JC-0220
John Cornyn

Hospital district, closure of district hospital does not relieve hospital district of its liability to provide hospital and medical care|Lease, hospital authorized to lease hospital facilities to private entity for operation of clinic to provide medical care to the district's needy inhabitants|Maintenance and operation tax, hospital district may continue to levy and use proceeds to pay expenses for indigent hospital and medical care after closing hospital|Indigent hospital and medical care, closure of district hospital does not relieve hospital district of its liability to provide|Dissolution election, special law hospital district not authorized to hold|Closure, hospital district authorized to close hospital|Maintenance and operation expenses|Hospital district may levy and use proceeds of maintenance and operation tax to pay expenses for indigent hospital and medical care

JC-0236
John Cornyn

Exemption for property under tax-abatement agreement is lost when owner assumes office as member of city council (Clarifies Tex. Att'y Gen. Op. No. JC-0155 (1999))

JC-0247
John Cornyn

Maximum tax rate, hospital district governed by chapter 286 of the Health and Safety Code may not hold an election to consider raising|Hospital district governed by chapter 286 of the Health and Safety Code may not hold an election to consider raising the district's maximum tax rate|Express constitutional or statutory authority required to hold election

JC-0273
John Cornyn

Exemption of assessor-collector from registration requirements of Board, statutory scheme for precludes assessor-collector from engaging in property tax collection|Collection of property taxes by appraisal district or other taxing unit rather than assessor-collector, interlocal contract for must include collection of motor vehicle inventory tax|Interlocal contract for collection of property taxes by appraisal district or other taxing unit rather than assessor-collector must include collection of motor vehicle inventory tax|Motor vehicle inventory tax prepayments, receipt of by collector constitutes collection of taxes|Exemption of assessor-collector from registration requirements of Board of Tax Professional Examiners, statutory scheme for precludes assessor-collector from engaging in property tax collection

JC-0282
John Cornyn

Travel trailers, whether travel trailer located on land of another may be taxed as an improvement to real property|Personal property, consequences of governmental body's failure to hold a public hearing regarding proposal to tax personal property otherwise exempt from taxation

JC-0290
John Cornyn

Appraisal rolls, taxing unit may not enter into contingent fee contract with private corporation to locate property omitted from|Legal purpose, for-profit corporation may be organized for any|Property omitted from appraisal rolls, taxing unit may not enter into contingent fee contract with private corporation to locate|Tax ferret contract

JC-0291
John Cornyn

Visitors and tourists|County development districts lack authority to levy ad valorem taxes because authority to levy tax must be express|County development district projects are limited to those that will attract tourism to the county|County development districts lack authority to levy ad valorem taxes|County development district not authorized to undertake general economic development projects, projects limited to those that will attract tourism to the county|Taxation, power of special district to levy ad valorem tax must be express and will not be supported by reference to authority of other entities where legislature has expressly vested district with authority to levy sales and use tax

JC-0299
John Cornyn

Youth-development-association-use tax exemption, qualification of agricultural open-space land for does not constitute a change of use triggering rollback tax when property still used for agricultural purposes

JC-0300
John Cornyn

Tax abatement agreement with owner of tax-exempt leasehold interest in tax-exempt real property, county's authority to enter into

JC-0311
John Cornyn

Tax-exempt, whether building owned by hospital district and leased to physicians for their private practice is|Hospital district that owns building and leases to physicians for their private practice, whether tax-exempt

JC-0328
John Cornyn

Reinstate prospectively|Penalties and interest on delinquent tax, property owner owes only that portion that begins to accrue on the first day of the first month that begins at least twenty-one days after collector delivers five-year notice where several five-year notices were n

JC-0360
John Cornyn

Tax rate, a community college district may not voluntarily reduce adopted tax rate in same tax year absent express statutory authority

JC-0372
John Cornyn

Pollution-control property tax exemption, Commission's duty to limit exemption to that portion of property that controls pollution|Pollution-control property, scope of exemption from ad valorem taxation

JC-0373
John Cornyn

Validation of unconstitutional statute may be accomplished by adoption of constitutional provision that expressly or impliedly validates it or by reenactment of statute after constitution has been amended to authorize such legislation|Captured market value|Tax increment financing under Urban Renewal Law may be implemented by municipality only with the approval of the voters|Taxable value of property in school district as determined by Comptroller's study does not include "captured market value" of property in tax increment district established under Urban Renewal Law|Taxable value of property in school district as determined by comptroller does not include "captured market value" of property in tax increment district established under Urban Renewal Law|Urban Renewal Law's tax increment financing provisions were unconstitutional when adopted in 1977 but validated by reenactment in 1987

JC-0377
John Cornyn

Tax-foreclosure-sale property, taxing unit may not by "blanket" resolution authorize such property be resold as directed by its private tax-collection attorneys|Tax-foreclosure-sale property, taxing unit may not delegate its authority to direct resale of specific property at public sale by authorizing its private tax-collection attorneys to direct sheriff or constable as to when properties are sold

JC-0386
John Cornyn

Homestead protected from forced sale for payment of delinquent special assessment|Special assessments are not "taxes" within constitutional provisions|Special assessment, homestead protected from forced sale for payment of delinquent|Special assessment on real property is imposed under taxing power but is not an ad valorem tax|Assessment lien on real property, not enforceable against homestead

JC-0400
John Cornyn

Park project not specifically approved at tax election, use of section 4B sales and use tax proceeds collected under Development Corporation Act of 1979 for|Development Corporation Act of 1979, use of section 4B sales and use tax proceeds for park project not specifically approved at tax election

JC-0415
John Cornyn

Tax exemption under section 11.13 of Tax Code, whether rental of all or part of residence disqualifies residence for|Principal residence|Temporary|Rental of all or part of residence, whether this disqualifies residence for homestead tax exemption under section 11.13 of the Tax Code

JC-0419
John Cornyn

Owner of taxable property, restaurant owner is not a "household user" of water and sewer services, but may be "owner of taxable property" for purposes of section 43.0761 of Local Government Code requiring water district which did not provide services to p|Owner of taxable property|Household user

JC-0424
John Cornyn

Tax appraisals, property owner's right of access to information prepared by private appraisal firm and used by appraisal district to establish taxable value of owner's property|Deregulation of electric utility industry, legislative policy making confidential competitively sensitive information does not affect utility property owner's right of access to information used by appraisal district or private appraisal firm to appraise |Information prepared by private appraisal firm and used by appraisal district to establish taxable value of property, property owner's right of access to

JC-0436
John Cornyn

Working interest in an oil and gas lease appertaining to surface property that crosses a county line, each county must separately determine the market value to the interest only as it pertains to surface property located in the county according to accepte|Working interest in an oil and gas lease appertaining to surface property that crosses a county line, each county must separately determine the market value to the interest only as it pertains to surface property located in the county according to accepted

JC-0443
John Cornyn

Delinquent taxes, attorney under contract with county to collect delinquent taxes for compensation under section 33.07 of Tax Code may not donate part of compensation to taxing unit|Donations, statutory authority of county to accept|Attorney under contract with county to collect delinquent taxes for compensation under section 33.07 of Tax Code may not donate part of compensation to county|Delinquent taxes, attorney who contracts to collect under section 6.30 of Tax Code may not donate part of compensation under section 33.07 of Tax Code to taxing unit

JC-0488
John Cornyn

Election proposition, if authorizes use of Development Corporation Act of 1979, section 4B, sales and use tax proceeds for access road to undeveloped commercially zoned property|Development Corporation Act of 1979, section 4B sales and use tax, if election proposition authorizes use of proceeds for access road to undeveloped commercially zoned property|Access road to undeveloped commercially zoned property, use of sales and use tax collected under section 4B of Development Corporation Act of 1979 for

JC-0494
John Cornyn

Development Corporation Act of 1979, section 4B sales and use tax election proposition approved in Gun Barrel City limits tax proceeds to projects that promote business development|Election proposition limits use of Development Corporation Act of 1979, section 4B sales and use tax collected in Gun Barrel City to business development projects|Project that does not promote business development, use of sales and use tax collected under section 4B of Development Corporation Act of 1979 for

JC-0571
John Cornyn

Tax exemption, tests for determining exempt status of building owned by municipal hospital authority but leased in part to private long-term health care company|Municipal hospital authority-owned building leased in part to private long-term health care company, tests for determining tax exemption

JC-0576
John Cornyn

Community housing development organization, eligibility for exemption from ad valorem taxation of real property under section 11.182

JC-0580
John Cornyn

Assessor-collector who serves as nonvoting member of appraisal district board is counted in determining presence of quorum, and may also serve as board officer, and may make and second motions if the board gives him that authority|Assessor-collector who serves as nonvoting member of appraisal district board is counted in determining presence of quorum

JM-1192
Jim Mattox

Delinquency date may be established even when no tax bill has been sent because name or address of delinquent taxpayer is unknown

JM-1205
Jim Mattox

Refunds of property taxes due to court order change in taxable value, calculation of interest owed by taxing unit

JM-1261
Jim Mattox

Tax sales and redemption of real property, Tort Claims Act does not waive liability for claims arising from acts or omissions in|Tort Claims Act does not waive liability for claims arising for acts or omissions in tax sales and redemption of real property

KP-0261
Ken Paxton

With respect to specified programs authorized by section 381.004 of the Local Government Code for stimulating business and commercial activity in a county, the limitations on tax abatement agreements stated in subsection 381.004(g) do not apply to loans and grants made pursuant to subsection 381.004(h).

Loan and grants authorized by subsection 381.004(h) must comply with sections 52(a) and 52-a of article III of the Texas Constitution. Section 7 of article XI of the Texas Constitution may also impact how such loans and grants are structured, depending on the circumstances.

Subject to these constitutional limitations, subsection 381.004(h) leaves the duration and amount of economic development loans and grants to the commissioners court's budgetary discretion in the first instance.