Texas Register, Volume 11, Number 2, Pages 81-106, January 7, 1986 Page: 100
81-106 p. ; 28 cm.View a full description of this periodical.
Extracted Text
The following text was automatically extracted from the image on this page using optical character recognition software:
be used by the chief appraiser In certify-
ing the property listing to the SPTB.
Several changes were made to the sec-
tion as proposed. First, subsection (b) of
the proposed text contained a require-
ment that the special property record
comply with the requirements of an ap-
praisal card, as set forth in 155.1. This
requirement was deleted in the section
as adopted because the board believed
that the development of information nec-
essary to complete a separate appraisal
card for each property was too burden-
some for an appraisal district. An ap-
praisal district must still prepare a
separate record listing each state-owned
property, but it need not contain all the
Information that would otherwise belong
on an appraisal card.
Second, the proposed text incorrectly
labeled the State Property Record Form
as Form 11.48A. It has been relabeled as
Form 11.48B.
Third, the proposed text did not adopt
Confirmation Form 11.486 and the State
Certification of Exempt Property by Chief
Appraiser Form 11.48C by references in
subsections (c) and (d).
One comment against the section was
received. The commenter requested that
the section not be enacted, but instead
that the section be delayed, pending a
planning conference to permit appraisal
districts to discuss the implementation
of the listing project. The proposed con-
ference would define the role of the State
Property Tax Board in the effort to list
property that is owned by the State of
Texas; develop a uniform system of codes
and formats for data transfer between
appraisal districts and the State Proper-
ty Tax Board; require an initial exchange
of known property information; establish
a system of information exchange be-
tween state agencies and appraisal dis-
tricts; and develop an implementation
schedule for the listing program.
The staff and board disagreed with the
proposal to delay adoption of the sec-
tion. The statute on which the section is
based takes effect on January 1, 1986,
and imposes the listing requirements on
an appraisal district whether or not the
section is also in place. Without a sec-
tion to guide the data collection by an ap-
praisal district, provide standardized
forms for use by all districts to corres-
pond with all state agencies, and provide
a standardized form for submission of
data to the State Property Tax Board, the
statute could not be efficiently adminis-
tered. Therefore, the board cannot afford
to delay adopting the section.
In addition, the statute itself defines the
rule and responsibility for both the State
Property Tax Board and all appraisal dis-
tricts, and it contains an inherent imple-
mentation schedule. Since these fea-
tures are automatically effective begin-
ning January 1, 1986, there is no advan-tage In delaying the section in favor of
a state-wide planing conference.
The agency disagrees that the section
should be delayed pending development
of a uniform system of codes and elec-
tronic transfer file forrriats, as the sec-
tion adopts by reference a standardized
form for the property listing, and permits
an appraisal district to request instruc-
tions for the file layout from the executive
director in advance. These are staff func-
tions of the SPTB that cannot be left sub-
ject fo any advice or recommendation by
outside agents.
The staff disagreed with the suggestion
to provide for an initial exchange of In-
formation between state agencies and
appraisal districts. The SPTB already pro-
vided each appraisal district with a
listing of known state-owned property,
listed by county, as inventoried by the
General Land Office. This, too, is a staff
service that the SPTB provided to ap-
praisal districts. There is no need to
delay the section in favor of this sug-
gestion.
At the public haering on the adoption,
the same commenter sought to impose
a requirement that each sate agency con-
tact each appraisal district and provide
a list of state-owned property. This would
remove the burden from eacn appraisal
district of having to locate and list such
property. The staff disagrees with the
comment since, in enacting the Proper-
ty Tax Code, 11.48, the legislature Im-
posed the burden on the appraisal dis-
trict. The State Property Tax Board is
without authority to impose a different
allocation of responsibility from that im-
posed by statute.
The written comment and public testi-
mony against the section was provided
by Arthur O'Connell, Deputy Chief Ap-
praiser, Bexar Appraisal District.
Testimony in favor of the section was
submitted by James Archer, chief ap-
praiser, Travis County Appraisal District,
and Russell Graham, attorney-at-law.
The new section is adopted under the
property Tax Code, 11.48, which requires
the board to prescribe a form for the
special property listing and to adopt
forms to assist agencies in providing re-
quired information; and the Property Tax
Code, 5.07, which requires the State Pro-
perty Tax Board to prescribe the contents
of all forms necessary for the administra-
tion of the property tax system and a uni-
form record system to be used by all ap.
praisal offices.
163.7. Exempt Property Owned by the
State.
(a) All appraisal districts appraising
property for ad valorem taxation are re-
quired by the Property Tax Code, 11.48,
to develop a list of real property that is
owned by the State of Texas.
(b) The chief appraiser shall prepare
a special property record for each parcel ofreal property that is owned by or for the
State of Texas on January 1 and is located
within the county served by the appraisal
district. The special property record for
each property must contain:
(1) a description of the property,
including a street address (if applicable),
with separate descriptions of land, Improve-
ments, minerals, or other real property
interests;
(2) the number of acres of the par-
cel (if applicable);
(3) an identification of each taxing
unit in which the property is located;
(4) the name and address of the de-
partment or agency that holds title to the
property or is responsible for managing or
maintaining the property;
(5) a statement indicating whether
or not the land or improvement is leased,
and the taxable status of any lease;
(6) an indication by the chief ap-
praiser if the property is exempt from tax-
ation; and
(7) an indication by the chief ap-
praiser if a Confirmation Form 11.48A was
received from a state department or agency.
(c) The Property Tax Code, 11.48
(e), requires the chief appraiser to deliver
a'copy of the property listing to the appro-
priate state department or agency by April
1,.or as soon thereafter as practicable, to
confirm the listed information. The chief
appraiser must deliver to each state depart-
ment or agency a copy of the State Proper-
ty Record Form 11.48B showing property
that is owned or managed by that agency.
The record must be accompanied by a Con-
firmation Form 11.48A for use by the agen-
cy in reviewing and confirming the listing.
Forms 11.48A and 11.48B are adopted and
incorporated into this section by reference.
(d) Section 11.48(f) requires the chief
appraiser to certify a copy of the list of
state-owned property to the State Property
Tax Board no later than September 1 of
each year. The chief appraiser must lit each
parcel of real property owned by or for the
State of Texas on a State Property Record
Form 11.48B. The list of state-owned pro-
perty must be accompanied by a signed
copy of a State Certification of Exempt
Property by Chief Appraiser Form 11.48C,
which is adopted and incorporated into this
section by reference. The listing shall con-
tain each item enumerated in subsection
(b)(l)-(7) of this section. Properties must be
categorized alphabetically by state agency
or department, according to a listing pre-
scribed by the executive director. The chief
appraiser may submit the listing by elec-
tronic tape, if approved in writing by the
executive director before September 1. Any
electronic tape must be accompanied by a
hard-copy listing showing the contents of
the tape. An appraisal district that submits
a listing by electronic tape does not have to
provide a copy of each State Property Rec-
ord Form 11.48B.11 TexReg 100 January 7, 1986
__
Texas Register 4
Upcoming Pages
Here’s what’s next.
Search Inside
This issue can be searched. Note: Results may vary based on the legibility of text within the document.
Tools / Downloads
Get a copy of this page or view the extracted text.
Citing and Sharing
Basic information for referencing this web page. We also provide extended guidance on usage rights, references, copying or embedding.
Reference the current page of this Periodical.
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/m1/22/: accessed May 1, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting UNT Libraries Government Documents Department.