Texas Register, Volume 11, Number 2, Pages 81-106, January 7, 1986 Page: 98
81-106 p. ; 28 cm.View a full description of this periodical.
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prescribe the contents of exemption ap-
plications to ensure that the form re-
quires an applicant to furnish the Infor-
mation necessary to determine the validi-
ty of the exemption claim.
1155.20. Exemption Applications for
Privately-Owned Schools.
(a) All appraisal offices shall prepare
applications for privately owned school ex-
emptions and make them available to the
public.
(b) Each application fore shall pro-
vide spaces for the applicant to indicate the
following information:
(1) the name and address of the
school and the name of the person who
completes the application form;
(2) the capacity in which the per-
son who completes the form serves the
school;
(3) the name and mailing address
of the school operator;
(4) whether the school is operated
by an individual, an association, or a
corporation;
(5) if corporate, whether the cor-
poration is a nonprofit corporation;
(6) the real and personal property
upon which the exemption is claimed;
(7) whether the property is exclu-
sively owned by the school operator;
(8) for each parcel of real proper-
ty, the legal description of the property, the
primary use of the property, whether the
property is reasonably necessary for opera-
tion of the school, any other uses of the
property, and all parties other than the ap-
plicant which have used the property in the
year preceding the application;
(9) for each item of personal prop-
erty, the nature and location of the item;
(10) whether the school maintains
a regular faculty and curriculum;
(11) whether the school has a reg-
ularly organized body of students;
(12) whether classes normally meet
at the buildings to be exempted;
(13) all financial transactions for
the preceding year which involved sale of
an interest in the school for gain, transfers
of property between the school and persons
having an interest in the school, and loans
between the school and persons having an
interest in the school; and whether the
school operates in a way that does not result
in accrual of distributable profits or realiza-
tion of private gain other than reasonable
salaries or compensation for services ren-
dered.
(c) The appraisal office shall indicate
on the application form that the applicant
must attach a copy of the charter, bylaws,
or other documents adopted by the school
to govern its affairs.
(d) With respect to the documents de-
scribed in subsection (c) of this section, the
application shall contain spaces for the ap-
plication to indicate:
(1) whether the documents pledge
the school's assets for use in performing itseducational functions and the page and
paragraph number of such language;
(2) whether the documents require
that upon dissolution of the school that the
school's assets be transferred to a similar
organization which is qualified for exemp-
tion under Internal Revenue Code, 501
(cX3), as amended, or to the State of Texas.
(e) All applications shall require the
applicant to sign and date the application,
and indicate in what capacity he represents
the organization.
(f) All applications shall include the
following statement, above the signature
and date spaces and below the spaces for
information required by subsections (b)-(d)
of this section:
By signing this application, you designate
the property described in the attached
schedules A & B as the property against
which the exemption for private schools
may be claimed in this appraisal district.
You certify that this information is true
and correct to the best of your knowledge
and belief.
(g) All applications shall include the
following statement in boldface type be-
neath the space for the signature and date:
Under Section 37.10, Texas Penal Code,
if you make a false statement on this ap-
plication, you could receive a jail term of
up to 1 year and a fine of up to $2,000,
or a prison term of two to 10 years and
a fine of up to $5,000.
(h) If the chief appraiser routinely re-
quires supporting documentation for any
school exemption, the appraisal office shall
note the types of documentation required
on the application.
(i) All applications shall contain in-
structions, which state that the property
owner need not apply for the exemption an-
nually; that the applicant has a duty to
notify the chief appraiser in writing before
May 1 when his entitlement to the exemp-
tion ends; and that the chief appraiser may
require the property owner to reapply for
the exemption.
(j) Where the application contains or
requires other information, the information
required by this section shall be printed on
the front of the form. Otherwise, the ap-
plication shall be prepared as a separate
form from any other form.
(k) The chief appraiser shall deter-
mine all applications in accordance with the
provisions of Chapter 11, Property Tax
Code.
This agency hereby certifies that the rule
as adopted has been reviewed by legal
counsel and found to be a valid exercise
of the agency's legal authority.
Issued In Austin, Texas, orn ')ecember 27, 1985.
TRD-8512364 Ron Patterson
Executive ,)irector
State Property
Tax BoardEffective date: January 21, 1986
Proposal publication date: November 15, 198
For further Information, please call
(512) 834-4800.Collecting
*34 TAC 155.41
The State Property Tax Board adopts the
repeal of 155.41, without changes to the
proposed text published in the November
15, 1985, issue of the Texas Register (10
TexReg 4413).
The repealed section prescribed an affi-
davit for use by a taxpayer to defer the
collection of delinquent taxes or abate
a delinquent tax lawsuit. The repealed
section is replaced by a new 155.41,
which adopts a new model Form 3306.
No comments were received regarding
adoption of the repeal.
The repeal is adopted under the Texas
Property Tax Code, 5.03(a), which pro-
vides the State Property Tax Board with
the authority to establish minimum stan-
dards for the administration and opera-
tion of an appraisal district, and the
Texas Property Texas Code, 5.07(c),
which provides that the board shall
prescribe the contents of all forms
necessary for the administration of the
property tax system.
This agency hereby certifies that the rule
as adopted has been reviewed by legal
counsel and found to be a valid exercise
of the agency's legal authority.
Issued In Austin, Texas, on December 27, 1985.
TRD-8512363 Ron Patterson
Executive Director
State Property Tax
Board
Effective date: January 21, 1986
Proposal publication date: November 15, 1986
For further information, please call
(512) 834.4800.The State Property Tax Board adopts new
155.41, without changes to the pro-
posed text published in the November 15,
1985, issue of the Texas Register(10 Tex-
Reg 4413).
The new section describes the affidavit
a taxpayer must use to obtain a deferral
of the collection of delinquent property
taxes, or an abatement of a suit to col-
lect delinquent taxes. The new section re-
places the former section, which is re-
pealed by the board. The new section
prescribes a tax deferral affidavit form
that is easier to read than the previous
form.
No comments were received regarding
the adoption of the new section.11 TexReg 98 January 7, 1986
Texas Register
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Texas. Secretary of State. Texas Register, Volume 11, Number 2, Pages 81-106, January 7, 1986, periodical, January 7, 1986; Austin, Texas. (https://texashistory.unt.edu/ark:/67531/metapth243750/m1/20/: accessed April 30, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting UNT Libraries Government Documents Department.