Texas Register, Volume 8, Number 81, Pages 4521-4626, November 4, 1983 Page: 4,547
4521-4626 p. ; 28 cm.View a full description of this periodical.
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seize any property of the delinquent and sell the proper-
ty, or a sufficient part of it, at public auction to pay the
taxes, penalties, and interest due.
[(e) Estoppel In cases of fraud or misrepresenta-
lion, the taxpayer is estopped front asserting the statute
or limitations, and the comptroller ma, assess and col-
lect taxes, penalties, and interest at any ilme.)
(f) (No change.)
This agency hereby certifies that the proposal has
been reviewed by legal counsel and found to be within
the agency's authority to adopt
Issued in Austin, Texas, on October 31. 1983.
TRD-838831 Bob Bullock
Comptroller of Public Accounts
Earliest possible date of adoption"
December 5, 1983
For further information, please call (512) 475-3825.w
Part VII. State Property Tax Board
Chapter 1 55. Tax Record
Requirements
34 TAC 155.6
The State Property Tax Board proposes amendments
to 155.6, concerning exemption applications for resi-
dence homesteads. The proposal amends subsection
(d), paragraphs (l)l and 12) The amendments specify
that all applications for an exemption contain a state-
ment regarding the penalty for false swearing.
Eugenia Navarro, attorney, Office of General Counsel,
has determined that for the first five-year period the
rule will be in effect there will be no fiscal implications
for state or local government as a result of enforcing
or administering the rule
Ms. Navarro also has determined that for each year
of the first five years the rule as proposed is in effect
the public benefit anticipated dS a result of enforcing
the rule as proposed will be the maintenance of an ef-
ficient and uniform exemption application require-
ments system throughout the State of Texas There
is no anticipated economic cost to individuals who are
required to comply with the rule as proposed.Comments on the proposal may be submitted to in
writing H. Jack Woods, General Counsel, State Prop-
erty Tax Board, P.O. Box 15900, Austin, Texas
78761.
The amendments are proposed under the Texas Prop-
erty Tax Code, 5 03(a), which provides the board
with the authority to establish minimum standards for
the administration and operation of an appraisal dis-
trict, the Texas Property Tax Code, 5 07(a), which
provides that the board shall prescribe the contents
of all forms necessary for the administration of the
property tax system, the Texas Property Tax Code,
1 1.43(a), which declares that to apply for an exemp-
tion, a person must file an exemption application form
with the chief appraiser, and the Texas Property Tax
Code, 11.43(f), which requires that the board shall
ensure that the form requires an applicant to furnish
the information necessary to determine the validity of
the exemption claim The board shall include on the
forms a notice of the penalties for making or filing an
application containing a false statement
155.6. L.\empoton App/u cllons for Reidence Home-
steads.
(a)-(c) (No change.)
(d) With each exemption application, the follow-
ing shall be included:
(I) All such applications shall include, above the
signature and date spaces and below the space for the
property description, the lollo ting afllrmation:
1, . , do sarear or aillnume that I \as lthe
o\ lncr of the ,iho L' dcs rhcd proper , it w ,rs ilo residen-
tral homestead on I,inuar. I, and I hale
not claimnrd a resident homlensical,d on I lrl\ oliher prop-
en. lot this sear
(2) All applications for residence homestead ex-
emplions shall contain the following slalement:
II lurhe understand d ihalI Ains person ii o ali kmcs ,i lalse
enir upon the lorcgonii record shall he suulhlelI i olie
or more of the lonlo\ i. peralties I im tiI loni eni o
Inot mori e itan \,tars noir less n an m i sas ,i.dl 'or
aI e at nlt ntIte thin, S5. o or both itsul line antid iin-
prison elnt. 2 Oinl irenent in l liit a teIi m of one C ar
or a Iinc not iIo esLced S2.0,)( or both such I ine and im-
prisonment as set forth iin ~ietlon 37 10, Penal ( ode
(e)-I1) (No change )
This agency hereby certifies that the proposal has
been reviewed by legal counsel and found to be within
the agency's authority to adopt.
Issued in Austin, Texas. on October 26, 1983
TRD-838751 Kenneth E Graeber
Executive Director
State Property Tax Board'
Earliest possible date of adoption:
December 5. 1983
For further information, please call (512) 837-8622,
34 TAC 155.7
The State Property Tax Board proposes amendments
to 1 55 7, concerning exemption application require-
ments for disabled veterans and their survivors. The\ tMIti r 1, 1i)8 8 TexReg 4547
Proposed
Rules- I I - - L- -- -
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Texas. Secretary of State. Texas Register, Volume 8, Number 81, Pages 4521-4626, November 4, 1983, periodical, November 4, 1983; Austin, Texas. (https://texashistory.unt.edu/ark:/67531/metapth244537/m1/27/: accessed July 18, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu.; crediting UNT Libraries Government Documents Department.