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Appraisal Districts

Summaries

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-0175
Ken Paxton

Tax appraisal district lacks authority to alter boundary lines or detach and annex property from school district|Procedures for detaching and annexing territory, or establishing or altering school district boundary lines

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-0187
Greg Abbott

Continuous employment in the general nepotism statute, Government Code chapter 573, does not apply to a relationship prohibited by Tax Code section 6.05(f), which precludes a chief appraiser from employing the close relative of an appraisal district direc|Appraisal district nepotism prohibition, the continuous employment in the general nepotism statute, Government Code chapter 573, does not apply to a relationship prohibited by Tax Code section 6.05(f), which precludes a chief appraiser from employing the |Nepotism provision prohibiting a chief appraiser from employing the close relative of an appraisal district director, the continuous employment in the general nepotism statute, Government Code chapter 573, does not apply

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-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-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-0556
Greg Abbott

Appraisal district's in-house counsel who also advises the appraisal review board for that district, whether legal discussions between that person and the appraisal review board is prohibited ex parte communication|Appraisal district's in-house counsel, whether the same person can also alvise the appraisal review board for that district|In-house counsel who also advises the appraisal review board for that district, whether legal discussions between that person and the appraisal review board is a prohibited ex parte communication|In-house counsel, whether the same attorney may also advise the appriasal review board for that district|Ex parte communications

GA-0590
Greg Abbott

District's authority or mechanism to fund pending out-of-county litigation, statutory changes to section 6.02 of the Tax Code which provides that appraisal district boundaries are the same as county boundaries do not abrogate

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-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-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-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-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

DM-0047
Dan Morales

County appraisal district with jurisdiction within boundaries of Guadalupe-Blanco River Authority, service on board of would not be incompatible with service on river authority board|Service on board of county appraisal district that appraises property within boundaries of river authority would not be incompatible with service on the board of river authority|County appraisal district, office of director of is not office of emolument for purposes of constitutional dual office holding provisions|Guadalupe-Blanco River Authority, service on the board of would not be incompatible with service on board of county appraisal district that appraises property within boundaries of river authority

DM-0462
Dan Morales

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

DM-0488
Dan Morales

Attorney fees, common law authorizes governmental body to reimburse officer's or employee's in certain circumstances|Chief appraiser's attorney fees, board of directors of appraisal district may reimburse if authorized to do so by statute or under the common law|Chief appraiser prosecuted for alleged failure to notify landowners of change of use, appraisal district may reimburse attorney fees under common law if board makes certain determinations|Attorney fees of chief appraiser prosecuted for alleged failure to notify landowners of change of use, district may reimburse under common law if board makes certain determinations

JC-0192
John Cornyn

Grandfather clause, section 6.412 of Tax Code does not contain, and is therefore applicable to all members of appraisal review board serving on effective date of statutory amendment|Legal counsel to appraisal district, individual who serves as is ineligible for appointment to appraisal review board|Appraisal review board, individual who serves as legal counsel to appraisal district is not eligible for appointment to

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