§ 644. Regulation of transactions, transportation, or importation of 4–D animals to prevent use as human food


§ 645. Federal provisions applicable to State or Territorial business transactions of a local nature and not subject to local authority

Food, Drugs & Medical Products (FDA regulation)


§ 679a. Safe Meat and Poultry Inspection Panel


§ 679b. Pasteurization of meat and poultry


§ 679c. Expansion of Food Safety Inspection Service activities


§ 680. Authorization of appropriations


§ 683. Interstate shipment of meat inspected by Federal and State agencies for certain small establishments


§ 692. Inspection extended to reindeer


§ 693. Inspection of dairy products for export


§ 694. Authorization of appropriations


§ 98. Transferred


Tex. Insurance Code Sec. 541.001. PURPOSE. The purpose of this chapter is to regulate trade practices in the business of insurance by:


Tex. Insurance Code Sec. 541.002. DEFINITIONS. In this chapter:


Tex. Insurance Code Sec. 541.003. UNFAIR METHODS OF COMPETITION AND UNFAIR OR DECEPTIVE ACTS OR PRACTICES PROHIBITED. A person may not engage in this state in a trade practice that is defined in this chapter as or determined under this chapter to be an unfair method of competition or an unfair or deceptive act or practice in the business of insurance.


Tex. Insurance Code Sec. 541.004. VENUE FOR ACTIONS INVOLVING DEPARTMENT OR COMMISSIONER. An action under this chapter in which the department or commissioner is a party must be brought in a district court in Travis County.


Tex. Insurance Code Sec. 541.005. APPLICABILITY TO RISK RETENTION OR PURCHASING GROUP.


Tex. Insurance Code Sec. 541.006. PROHIBITED CONTENT OF CERTAIN INSURANCE POLICIES. Notwithstanding any other provision of this code, it is unlawful for an insurer engaged in the business of life, accident, or health insurance to issue or deliver in this state a policy containing the words "Approved by the Texas Department of Insurance" or words of a similar meaning.


Tex. Insurance Code Sec. 541.007. IMMUNITY FROM PROSECUTION.


Tex. Insurance Code Sec. 541.008. LIBERAL CONSTRUCTION. This chapter shall be liberally construed and applied to promote the underlying purposes as provided by Section 541.001.


Tex. Insurance Code Sec. 541.051. MISREPRESENTATION REGARDING POLICY OR INSURER. It is an unfair method of competition or an unfair or deceptive act or practice in the business of insurance to:


Tex. Insurance Code Sec. 541.052. FALSE INFORMATION AND ADVERTISING.


Tex. Insurance Code Sec. 541.053. DEFAMATION OF INSURER.


Tex. Insurance Code Sec. 541.054. BOYCOTT, COERCION, OR INTIMIDATION. It is an unfair method of competition or an unfair or deceptive act or practice in the business of insurance to commit through concerted action or to enter into an agreement to commit an act of boycott, coercion, or intimidation that results in or tends to result in the unreasonable restraint of or a monopoly in the business of insurance.


Tex. Insurance Code Sec. 541.055. FALSE FINANCIAL STATEMENT.


Tex. Insurance Code Sec. 541.059. DECEPTIVE NAME, WORD, SYMBOL, DEVICE, OR SLOGAN.


Tex. Insurance Code Sec. 541.060. UNFAIR SETTLEMENT PRACTICES.


Tex. Insurance Code Sec. 541.061. MISREPRESENTATION OF INSURANCE POLICY. It is an unfair method of competition or an unfair or deceptive act or practice in the business of insurance to misrepresent an insurance policy by:


Tex. Insurance Code Sec. 541.082. ADVERTISING AND INTERNET WEBSITES.


Tex. Insurance Code Sec. 541.083. ADVERTISEMENTS TO CERTAIN ASSOCIATIONS. An insurer may advertise to the general public policies or coverage available only to members of an association described by Section 1251.052.


Tex. Insurance Code Sec. 541.084. ADVERTISEMENTS RELATING TO MEDICARE PROGRAM. A person may not use an advertisement for an insurance product relating to Medicare coverage unless the advertisement includes in a prominent place the following language or similar language: "Not connected with or endorsed by the United States government or the federal Medicare program."


Tex. Insurance Code Sec. 541.085. ADVERTISEMENTS RELATING TO PREFERRED PROVIDER BENEFIT PLANS. It is sufficient for an insurer to use the term "PPO plan" in advertisements when referring to a preferred provider benefit plan offered under Chapter 1301.


Tex. Insurance Code Sec. 541.086. ADVERTISING REGARDING GUARANTEED RENEWABLE COVERAGE.


Tex. Insurance Code Sec. 541.087. ADVERTISEMENTS EXEMPT FROM FILING REQUIREMENTS.An advertisement subject to requirements regarding filing of the advertisement with the department for department review under this code or commissioner rule and that is the same as or substantially similar to an advertisement previously reviewed and accepted by the department is not required to be filed for department review.


Tex. Insurance Code Sec. 541.101. EXAMINATION AND INVESTIGATION. The department may examine and investigate the affairs of a person engaged in the business of insurance in this state to determine whether the person has or is engaged in an unfair method of competition or unfair or deceptive act or practice prohibited by Section 541.003.


Tex. Insurance Code Sec. 541.102. STATEMENT OF CHARGES; NOTICE OF HEARING.


Tex. Insurance Code Sec. 541.103. HEARING. A person against whom charges are made under Section 541.102 is entitled at the hearing on the charges to have an opportunity to be heard and show cause why the department should not issue an order requiring the person to cease and desist from the unfair method of competition or unfair or deceptive act or practice described in the charges.


Tex. Insurance Code Sec. 541.104. HEARING PROCEDURES.


Tex. Insurance Code Sec. 541.105. RECORD OF HEARING.


Tex. Insurance Code Sec. 541.106. COMPLIANCE WITH SUBPOENA.


Tex. Insurance Code Sec. 541.107. DETERMINATION OF VIOLATION. After a hearing under this subchapter, the department shall determine whether:


Tex. Insurance Code Sec. 541.108. CEASE AND DESIST ORDER. On determining that a person committed a violation described by Section 541.107, the department shall:


Tex. Insurance Code Sec. 541.109. MODIFICATION OR SETTING ASIDE OF ORDER. On the notice and in the manner the department determines proper, the department may modify or set aside in whole or in part a cease and desist order issued under Section 541.108 at any time before a petition appealing the order is filed in accordance with Subchapter D, Chapter 36.


Tex. Insurance Code Sec. 541.110. ADMINISTRATIVE PENALTY.


Tex. Insurance Code Sec. 541.111. CIVIL PENALTY FOR VIOLATION OF CEASE AND DESIST ORDER.


Tex. Insurance Code Sec. 541.151. PRIVATE ACTION FOR DAMAGES AUTHORIZED. A person who sustains actual damages may bring an action against another person for those damages caused by the other person engaging in an act or practice:


Tex. Insurance Code Sec. 541.152. DAMAGES, ATTORNEY'S FEES, AND OTHER RELIEF.


Tex. Insurance Code Sec. 541.153. FRIVOLOUS ACTION. A court shall award to the defendant court costs and reasonable and necessary attorney's fees if the court finds that an action under this subchapter is groundless and brought in bad faith or brought for the purpose of harassment.


Tex. Insurance Code Sec. 541.154. PRIOR NOTICE OF ACTION.


Tex. Insurance Code Sec. 541.155. ABATEMENT.


Tex. Insurance Code Sec. 541.156. SETTLEMENT OFFER.


Tex. Insurance Code Sec. 541.157. CONTENTS OF SETTLEMENT OFFER. A settlement offer made by a person against whom a claim under this subchapter is pending must include an offer to pay the following amounts, separately stated:


Tex. Insurance Code Sec. 541.158. REJECTION OF SETTLEMENT OFFER.


Tex. Insurance Code Sec. 541.159. LIMIT ON RECOVERY AFTER SETTLEMENT OFFER.


Tex. Insurance Code Sec. 541.160. EFFECT OF SETTLEMENT OFFER. A settlement offer is not an admission of engaging in an act or practice defined by Subchapter B to be an unfair method of competition or an unfair or deceptive act or practice in the business of insurance.


Tex. Insurance Code Sec. 541.161. MEDIATION.


Tex. Insurance Code Sec. 541.162. LIMITATIONS PERIOD.


Tex. Insurance Code Sec. 541.201. INJUNCTIVE RELIEF.


Tex. Insurance Code Sec. 541.202. VENUE FOR INJUNCTIVE ACTION. An action for an injunction under this subchapter may be commenced in a district court in:


Tex. Insurance Code Sec. 541.203. ISSUANCE OF INJUNCTION.


Tex. Insurance Code Sec. 541.204. CIVIL PENALTY. In addition to requesting a temporary or permanent injunction under Section 541.201, the attorney general may request a civil penalty of not more than $10,000 for each violation on a finding by the court that the defendant has engaged in or is engaging in an act or practice defined as unlawful under:


Tex. Insurance Code Sec. 541.205. COMPENSATION OR RESTORATION. The court may make an additional order or judgment as necessary to compensate an identifiable person for actual damages or for restoration of money or property that may have been acquired by means of an enjoined act or practice.


Tex. Insurance Code Sec. 541.206. CIVIL PENALTY FOR VIOLATION OF INJUNCTION.


Tex. Insurance Code Sec. 541.207. REMEDIES NOT EXCLUSIVE. The remedies provided by this subchapter are:


Tex. Insurance Code Sec. 541.251. CLASS ACTION AUTHORIZED.


Tex. Insurance Code Sec. 541.252. RECOVERY. A plaintiff who prevails in a class action under this subchapter may recover:


Tex. Insurance Code Sec. 541.253. FRIVOLOUS ACTION. The court may award to the defendant court costs and reasonable attorney's fees in relation to the work expended on a finding by the court that a class action under this subchapter was brought by an individual plaintiff in bad faith or for the purpose of harassment.


Tex. Insurance Code Sec. 541.254. STATUTE OF LIMITATIONS TOLLED. The filing of a class action under this subchapter tolls the statute of limitations for bringing an action by an individual under Section 541.162.


Tex. Insurance Code Sec. 541.255. PRIOR NOTICE.


Tex. Insurance Code Sec. 541.256. PREREQUISITES TO CLASS ACTION. The court shall permit one or more members of a class to sue or be sued as representative parties on behalf of the class only if:


Tex. Insurance Code Sec. 541.257. CLASS ACTIONS MAINTAINABLE.


Tex. Insurance Code Sec. 541.258. CLASS ACTIONS: ISSUES AND SUBCLASSES AUTHORIZED. When appropriate, an action may be brought or maintained as a class action under this subchapter with respect to particular issues or a class may be divided into subclasses and each subclass treated as a class, and the provisions of this subchapter shall be construed and applied accordingly.


Tex. Insurance Code Sec. 541.259. DETERMINATION REGARDING WHETHER CLASS ACTION MAY BE MAINTAINED.


Tex. Insurance Code Sec. 541.260. EFFECT OF DENIAL OF CLASS ACTION. A court order denying that an action under this subchapter may be brought as a class action does not affect whether an individual may bring the same or a similar action under Subchapter D.


Tex. Insurance Code Sec. 541.261. NOTICE OF CLASS ACTION.


Tex. Insurance Code Sec. 541.262. PROCEDURES IN CLASS ACTION. In a class action under this subchapter, the court may make appropriate orders:


Tex. Insurance Code Sec. 541.263. EFFECT OF SETTLEMENT OFFER.


Tex. Insurance Code Sec. 541.264. DEFENSES. Damages may not be awarded in a class action under this subchapter if the defendant:


Tex. Insurance Code Sec. 541.265. LIMITATIONS PERIOD FOR DAMAGES. In a class action under this subchapter, damages may not include any damages incurred more than two years before the date the action is commenced.


Tex. Insurance Code Sec. 541.266. DISPOSITION.


Tex. Insurance Code Sec. 541.267. CONTENTS OF JUDGMENT; NOTICE.


Tex. Insurance Code Sec. 541.301. REFUND OF PREMIUMS.


Tex. Insurance Code Sec. 541.302. TIME TO MAKE REFUNDS. The department shall specify a reasonable time within which a person required to make premium refunds under Section 541.301 must make the refunds.


Tex. Insurance Code Sec. 541.303. SANCTION.


Tex. Insurance Code Sec. 541.304. EVIDENTIARY USE OF COMPLIANCE OR ATTEMPT TO COMPLY.


Tex. Insurance Code Sec. 541.351. ACCEPTANCE OF ASSURANCE.


Tex. Insurance Code Sec. 541.352. EFFECT OF ASSURANCE.


Tex. Insurance Code Sec. 541.353. REOPENING. A matter closed by the filing of an assurance of voluntary compliance may be reopened at any time.


Tex. Insurance Code Sec. 541.354. RIGHT TO BRING ACTION NOT AFFECTED. An assurance of voluntary compliance does not affect the right of an individual to bring an action under this chapter, except that the right of an individual in relation to money received according to a stipulation under Section 541.351(c) is governed by the terms of the assurance.


Tex. Insurance Code Sec. 541.401. RULEMAKING AUTHORITY.


Tex. Insurance Code Sec. 541.402. PETITION.


Tex. Insurance Code Sec. 541.403. DENIAL OF PETITION.


Tex. Insurance Code Sec. 541.404. HEARING ON PETITION.


Tex. Insurance Code Sec. 541.405. JUDICIAL REVIEW OF DEPARTMENT ACTION.


Tex. Insurance Code Sec. 541.451. LIABILITY UNDER OTHER LAW. An order of the department under this chapter or an order by a court to enforce that order does not relieve or absolve a person affected by either order from liability under another law of this state.


Tex. Insurance Code Sec. 541.452. POWERS IN ADDITION TO OTHER POWERS AUTHORIZED BY LAW. The powers vested in the department and the commissioner by this chapter are in addition to any other powers to enforce a penalty, fine, or forfeiture authorized by law with respect to a method of competition or act or practice defined as unfair or deceptive.


Tex. Insurance Code Sec. 541.453. DOUBLE RECOVERY PROHIBITED. A person may not recover damages and penalties for the same act or practice under both this chapter and another law.


Tex. Insurance Code Sec. 541.454. PENALTIES AND RELATED PAYMENTS BY INSURER.


§3729. False claims


§3730. Civil actions for false claims


§3716. Administrative offset


§3711. Collection and compromise


§3554. Decisions on protests (a)(1) To the maximum extent practicable, the Comptroller General shall provide for the inexpensive and expeditious resolution of protests under this subchapter. Except as provided under paragraph (2) of this subsection, the Comptroller General shall issue a final decision concerning a protest within 100 days after the date the protest is submitted to the Comptroller General.


§3801. Definitions


§7502. Audit requirements; exemptions (a)(1)(A) Each non-Federal entity that expends a total amount of Federal awards equal to or in excess of $300,000 or such other amount specified by the Director under subsection (a)(3) in any fiscal year of such non-Federal entity shall have either a single audit or a program-specific audit made for such fiscal year in accordance with the requirements of this chapter.


§103. Conditions for patentability; non-obvious subject matter A patent for a claimed invention may not be obtained, notwithstanding that the claimed invention is not identically disclosed as set forth in section 102, if the differences between the claimed invention and the prior art are such that the claimed invention as a whole would have been obvious before the effective filing date of the claimed invention to a person having ordinary skill in the art to which the claimed invention pertains. Patentability shall not be negated by the manner in which the invention was made. (July 19, 1952, ch. 950, 66 Stat. 798 ; Pub. L. 98–622, title I, §103, Nov. 8, 1984, 98 Stat. 3384 ; Pub. L. 104–41, §1, Nov. 1, 1995, 109 Stat. 351 ; Pub. L. 106–113, div. B, §1000(a)(9) [title IV, §4807(a)], Nov. 29, 1999, 113 Stat. 1536 , 1501A-591; Pub. L. 108–453, §2, Dec. 10, 2004, 118 Stat. 3596 ; Pub. L. 112–29, §§3(c), 20(j), Sept. 16, 2011, 125 Stat. 287 , 335.)


§102. Conditions for patentability; novelty


§112. Specification


§271. Infringement of patent


§282. Presumption of validity; defenses


§285. Attorney fees The court in exceptional cases may award reasonable attorney fees to the prevailing party. (July 19, 1952, ch. 950, 66 Stat. 813 .)


§101. Inventions patentable Whoever invents or discovers any new and useful process, machine, manufacture, or composition of matter, or any new and useful improvement thereof, may obtain a patent therefor, subject to the conditions and requirements of this title. (July 19, 1952, ch. 950, 66 Stat. 797 .)


§284. Damages Upon finding for the claimant the court shall award the claimant damages adequate to compensate for the infringement, but in no event less than a reasonable royalty for the use made of the invention by the infringer, together with interest and costs as fixed by the court. When the damages are not found by a jury, the court shall assess them. In either event the court may increase the damages up to three times the amount found or assessed. Increased damages under this paragraph shall not apply to provisional rights under section 154(d). The court may receive expert testimony as an aid to the determination of damages or of what royalty would be reasonable under the circumstances. (July 19, 1952, ch. 950, 66 Stat. 813 ; Pub. L. 106–113, div. B, §1000(a)(9) [title IV, §4507(9)], Nov. 29, 1999, 113 Stat. 1536 , 1501A-566; Pub. L. 112–29, §20(j), Sept. 16, 2011, 125 Stat. 335 .)


§120. Benefit of earlier filing date in the United States An application for patent for an invention disclosed in the manner provided by section 112(a) (other than the requirement to disclose the best mode) in an application previously filed in the United States, or as provided by section 363 or 385, which names an inventor or joint inventor in the previously filed application shall have the same effect, as to such invention, as though filed on the date of the prior application, if filed before the patenting or abandonment of or termination of proceedings on the first application or on an application similarly entitled to the benefit of the filing date of the first application and if it contains or is amended to contain a specific reference to the earlier filed application. No application shall be entitled to the benefit of an earlier filed application under this section unless an amendment containing the specific reference to the earlier filed application is submitted at such time during the pendency of the application as required by the Director. The Director may consider the failure to submit such an amendment within that time period as a waiver of any benefit under this section. The Director may establish procedures, including the requirement for payment of the fee specified in section 41(a)(7), to accept an unintentionally delayed submission of an amendment under this section. (July 19, 1952, ch. 950, 66 Stat. 800 ; Pub. L. 94–131, §9, Nov. 14, 1975, 89 Stat. 691 ; Pub. L. 98–622, title I, §104(b), Nov. 8, 1984, 98 Stat. 3385 ; Pub. L. 106–113, div. B, §1000(a)(9) [title IV, §4503(b)(1)], Nov. 29, 1999, 113 Stat. 1536 , 1501A-563; Pub. L. 112–29, §§3(f), 15(b), 20(j), Sept. 16, 2011, 125 Stat. 288 , 328, 335; Pub. L. 112–211, title I, §102(5), title II, §202(b)(3), Dec. 18, 2012, 126 Stat. 1531 , 1536.)


§154. Contents and term of patent; provisional rights


§283. Injunction The several courts having jurisdiction of cases under this title may grant injunctions in accordance with the principles of equity to prevent the violation of any right secured by patent, on such terms as the court deems reasonable. (July 19, 1952, ch. 950, 66 Stat. 812 .)


§251. Reissue of defective patents


§100. Definitions When used in this title unless the context otherwise indicates-


§287. Limitation on damages and other remedies; marking and notice


§281. Remedy for infringement of patent A patentee shall have remedy by civil action for infringement of his patent. (July 19, 1952, ch. 950, 66 Stat. 812 .)


§141. Appeal to Court of Appeals for the Federal Circuit


§132. Notice of rejection; reexamination


§261. Ownership; assignment Subject to the provisions of this title, patents shall have the attributes of personal property. The Patent and Trademark Office shall maintain a register of interests in patents and applications for patents and shall record any document related thereto upon request, and may require a fee therefor. Applications for patent, patents, or any interest therein, shall be assignable in law by an instrument in writing. The applicant, patentee, or his assigns or legal representatives may in like manner grant and convey an exclusive right under his application for patent, or patents, to the whole or any specified part of the United States. A certificate of acknowledgment under the hand and official seal of a person authorized to administer oaths within the United States, or, in a foreign country, of a diplomatic or consular officer of the United States or an officer authorized to administer oaths whose authority is proved by a certificate of a diplomatic or consular officer of the United States, or apostille of an official designated by a foreign country which, by treaty or convention, accords like effect to apostilles of designated officials in the United States, shall be prima facie evidence of the execution of an assignment, grant or conveyance of a patent or application for patent. An interest that constitutes an assignment, grant or conveyance shall be void as against any subsequent purchaser or mortgagee for a valuable consideration, without notice, unless it is recorded in the Patent and Trademark Office within three months from its date or prior to the date of such subsequent purchase or mortgage. (July 19, 1952, ch. 950, 66 Stat. 810 ; Pub. L. 93–596, §1, Jan. 2, 1975, 88 Stat. 1949 ; Pub. L. 97–247, §14(b), Aug. 27, 1982, 96 Stat. 321 ; Pub. L. 112–211, title II, §201(d), Dec. 18, 2012, 126 Stat. 1535 .)


§171. Patents for designs


§119. Benefit of earlier filing date; right of priority


§252. Effect of reissue The surrender of the original patent shall take effect upon the issue of the reissued patent, and every reissued patent shall have the same effect and operation in law, on the trial of actions for causes thereafter arising, as if the same had been originally granted in such amended form, but in so far as the claims of the original and reissued patents are substantially identical, such surrender shall not affect any action then pending nor abate any cause of action then existing, and the reissued patent, to the extent that its claims are substantially identical with the original patent, shall constitute a continuation thereof and have effect continuously from the date of the original patent. A reissued patent shall not abridge or affect the right of any person or that person's successors in business who, prior to the grant of a reissue, made, purchased, offered to sell, or used within the United States, or imported into the United States, anything patented by the reissued patent, to continue the use of, to offer to sell, or to sell to others to be used, offered for sale, or sold, the specific thing so made, purchased, offered for sale, used, or imported unless the making, using, offering for sale, or selling of such thing infringes a valid claim of the reissued patent which was in the original patent. The court before which such matter is in question may provide for the continued manufacture, use, offer for sale, or sale of the thing made, purchased, offered for sale, used, or imported as specified, or for the manufacture, use, offer for sale, or sale in the United States of which substantial preparation was made before the grant of the reissue, and the court may also provide for the continued practice of any process patented by the reissue that is practiced, or for the practice of which substantial preparation was made, before the grant of the reissue, to the extent and under such terms as the court deems equitable for the protection of investments made or business commenced before the grant of the reissue. (July 19, 1952, ch. 950, 66 Stat. 808 ; Pub. L. 103–465, title V, §533(b)(2), Dec. 8, 1994, 108 Stat. 4989 ; Pub. L. 106–113, div. B, §1000(a)(9) [title IV, §4507(8)], Nov. 29, 1999, 113 Stat. 1536 , 1501A-566.)


§116. Inventors


§286. Time limitation on damages Except as otherwise provided by law, no recovery shall be had for any infringement committed more than six years prior to the filing of the complaint or counterclaim for infringement in the action. In the case of claims against the United States Government for use of a patented invention, the period before bringing suit, up to six years, between the date of receipt of a written claim for compensation by the department or agency of the Government having authority to settle such claim, and the date of mailing by the Government of a notice to the claimant that his claim has been denied shall not be counted as part of the period referred to in the preceding paragraph. (July 19, 1952, ch. 950, 66 Stat. 813 .)


§121. Divisional applications If two or more independent and distinct inventions are claimed in one application, the Director may require the application to be restricted to one of the inventions. If the other invention is made the subject of a divisional application which complies with the requirements of section 120 it shall be entitled to the benefit of the filing date of the original application. A patent issuing on an application with respect to which a requirement for restriction under this section has been made, or on an application filed as a result of such a requirement, shall not be used as a reference either in the Patent and Trademark Office or in the courts against a divisional application or against the original application or any patent issued on either of them, if the divisional application is filed before the issuance of the patent on the other application. The validity of a patent shall not be questioned for failure of the Director to require the application to be restricted to one invention. (July 19, 1952, ch. 950, 66 Stat. 800 ; Pub. L. 93–596, §1, Jan. 2, 1975, 88 Stat. 1949 ; Pub. L. 106–113, div. B, §1000(a)(9) [title IV, §4732(a)(10)(A)], Nov. 29, 1999, 113 Stat. 1536 , 1501A-582; Pub. L. 107–273, div. C, title III, §13206(b)(1)(B), Nov. 2, 2002, 116 Stat. 1906 ; Pub. L. 112–29, §§4(a)(2), 20(j), Sept. 16, 2011, 125 Stat. 295 , 335.)


§1. Establishment


§111. Application


§122. Confidential status of applications; publication of patent applications


§311. Inter partes review


§134. Appeal to the Patent Trial and Appeal Board


§2. Powers and duties


§131. Examination of application The Director shall cause an examination to be made of the application and the alleged new invention; and if on such examination it appears that the applicant is entitled to a patent under the law, the Director shall issue a patent therefor. (July 19, 1952, ch. 950, 66 Stat. 801 ; Pub. L. 106–113, div. B, §1000(a)(9) [title IV, §4732(a)(10)(A)], Nov. 29, 1999, 113 Stat. 1536 , 1501A-582; Pub. L. 107–273, div. C, title III, §13206(b)(1)(B), Nov. 2, 2002, 116 Stat. 1906 .)


§115. Inventor's oath or declaration


§289. Additional remedy for infringement of design patent Whoever during the term of a patent for a design, without license of the owner, (1) applies the patented design, or any colorable imitation thereof, to any article of manufacture for the purpose of sale, or (2) sells or exposes for sale any article of manufacture to which such design or colorable imitation has been applied shall be liable to the owner to the extent of his total profit, but not less than $250, recoverable in any United States district court having jurisdiction of the parties. Nothing in this section shall prevent, lessen, or impeach any other remedy which an owner of an infringed patent has under the provisions of this title, but he shall not twice recover the profit made from the infringement. (July 19, 1952, ch. 950, 66 Stat. 813 .)


§301. Citation of prior art and written statements


§151. Issue of patent


§181. Secrecy of certain inventions and withholding of patent Whenever publication or disclosure by the publication of an application or by the grant of a patent on an invention in which the Government has a property interest might, in the opinion of the head of the interested Government agency, be detrimental to the national security, the Commissioner of Patents upon being so notified shall order that the invention be kept secret and shall withhold the publication of the application or the grant of a patent therefor under the conditions set forth hereinafter. Whenever the publication or disclosure of an invention by the publication of an application or by the granting of a patent, in which the Government does not have a property interest, might, in the opinion of the Commissioner of Patents, be detrimental to the national security, he shall make the application for patent in which such invention is disclosed available for inspection to the Atomic Energy Commission, the Secretary of Defense, and the chief officer of any other department or agency of the Government designated by the President as a defense agency of the United States. Each individual to whom the application is disclosed shall sign a dated acknowledgment thereof, which acknowledgment shall be entered in the file of the application. If, in the opinion of the Atomic Energy Commission, the Secretary of a Defense Department, or the chief officer of another department or agency so designated, the publication or disclosure of the invention by the publication of an application or by the granting of a patent therefor would be detrimental to the national security, the Atomic Energy Commission, the Secretary of a Defense Department, or such other chief officer shall notify the Commissioner of Patents and the Commissioner of Patents shall order that the invention be kept secret and shall withhold the publication of the application or the grant of a patent for such period as the national interest requires, and notify the applicant thereof. Upon proper showing by the head of the department or agency who caused the secrecy order to be issued that the examination of the application might jeopardize the national interest, the Commissioner of Patents shall thereupon maintain the application in a sealed condition and notify the applicant thereof. The owner of an application which has been placed under a secrecy order shall have a right to appeal from the order to the Secretary of Commerce under rules prescribed by him. An invention shall not be ordered kept secret and the publication of the application or the grant of a patent withheld for a period of more than one year. The Commissioner of Patents shall renew the order at the end thereof, or at the end of any renewal period, for additional periods of one year upon notification by the head of the department or the chief officer of the agency who caused the order to be issued that an affirmative determination has been made that the national interest continues so to require. An order in effect, or issued, during a time when the United States is at war, shall remain in effect for the duration of hostilities and one year following cessation of hostilities. An order in effect, or issued, during a national emergency declared by the President shall remain in effect for the duration of the national emergency and six months thereafter. The Commissioner of Patents may rescind any order upon notification by the heads of the departments and the chief officers of the agencies who caused the order to be issued that the publication or disclosure of the invention is no longer deemed detrimental to the national security. (July 19, 1952, ch. 950, 66 Stat. 805 ; Pub. L. 106–113, div. B, §1000(a)(9) [title IV, §§4507(7), 4732(a)(10)(B)], Nov. 29, 1999, 113 Stat. 1536 , 1501A-566, 1501A-582.)


§288. Action for infringement of a patent containing an invalid claim Whenever a claim of a patent is invalid, an action may be maintained for the infringement of a claim of the patent which may be valid. The patentee shall recover no costs unless a disclaimer of the invalid claim has been entered at the Patent and Trademark Office before the commencement of the suit. (July 19, 1952, ch. 950, 66 Stat. 813 ; Pub. L. 93–596, §1, Jan. 2, 1975, 88 Stat. 1949 ; Pub. L. 112–29, §20(h), Sept. 16, 2011, 125 Stat. 334 .)


§200. Policy and objective It is the policy and objective of the Congress to use the patent system to promote the utilization of inventions arising from federally supported research or development; to encourage maximum participation of small business firms in federally supported research and development efforts; to promote collaboration between commercial concerns and nonprofit organizations, including universities; to ensure that inventions made by nonprofit organizations and small business firms are used in a manner to promote free competition and enterprise without unduly encumbering future research and discovery; to promote the commercialization and public availability of inventions made in the United States by United States industry and labor; to ensure that the Government obtains sufficient rights in federally supported inventions to meet the needs of the Government and protect the public against nonuse or unreasonable use of inventions; and to minimize the costs of administering policies in this area. (Added Pub. L. 96–517, §6(a), Dec. 12, 1980, 94 Stat. 3018 ; amended Pub. L. 106–404, §5, Nov. 1, 2000, 114 Stat. 1745 .)


§202. Disposition of rights


§161. Patents for plants Whoever invents or discovers and asexually reproduces any distinct and new variety of plant, including cultivated sports, mutants, hybrids, and newly found seedlings, other than a tuber propagated plant or a plant found in an uncultivated state, may obtain a patent therefor, subject to the conditions and requirements of this title. The provisions of this title relating to patents for inventions shall apply to patents for plants, except as otherwise provided. (July 19, 1952, ch. 950, 66 Stat. 804 ; Sept. 3, 1954, ch. 1259, 68 Stat. 1190 .)


§299. Joinder of parties


§113. Drawings The applicant shall furnish a drawing where necessary for the understanding of the subject matter sought to be patented. When the nature of such subject matter admits of illustration by a drawing and the applicant has not furnished such a drawing, the Director may require its submission within a time period of not less than two months from the sending of a notice thereof. Drawings submitted after the filing date of the application may not be used (i) to overcome any insufficiency of the specification due to lack of an enabling disclosure or otherwise inadequate disclosure therein, or (ii) to supplement the original disclosure thereof for the purpose of interpretation of the scope of any claim. (July 19, 1952, ch. 950, 66 Stat. 799 ; Pub. L. 94–131, §8, Nov. 14, 1975, 89 Stat. 691 ; Pub. L. 106–113, div. B, §1000(a)(9) [title IV, §4732(a)(10)(A)], Nov. 29, 1999, 113 Stat. 1536 , 1501A-582; Pub. L. 107–273, div. C, title III, §13206(b)(1)(B), Nov. 2, 2002, 116 Stat. 1906 .)


§273. Defense to infringement based on prior commercial use


§118. Filing by other than inventor A person to whom the inventor has assigned or is under an obligation to assign the invention may make an application for patent. A person who otherwise shows sufficient proprietary interest in the matter may make an application for patent on behalf of and as agent for the inventor on proof of the pertinent facts and a showing that such action is appropriate to preserve the rights of the parties. If the Director grants a patent on an application filed under this section by a person other than the inventor, the patent shall be granted to the real party in interest and upon such notice to the inventor as the Director considers to be sufficient. (July 19, 1952, ch. 950, 66 Stat. 799 ; Pub. L. 106–113, div. B, §1000(a)(9) [title IV, §4732(a)(10)(A)], Nov. 29, 1999, 113 Stat. 1536 , 1501A-582; Pub. L. 107–273, div. C, title III, §13206(b)(1)(B), Nov. 2, 2002, 116 Stat. 1906 ; Pub. L. 112–29, §4(b)(1), Sept. 16, 2011, 125 Stat. 296 .)


§201. Definitions As used in this chapter-


§321. Post-grant review


§105. Inventions in outer space


§5861. Prohibited acts It shall be unlawful for any person-


§7201. Attempt to evade or defeat tax Any person who willfully attempts in any manner to evade or defeat any tax imposed by this title or the payment thereof shall, in addition to other penalties provided by law, be guilty of a felony and, upon conviction thereof, shall be fined not more than $100,000 ($500,000 in the case of a corporation), or imprisoned not more than 5 years, or both, together with the costs of prosecution. (Aug. 16, 1954, ch. 736, 68A Stat. 851 ; Pub. L. 97–248, title III, §329(a), Sept. 3, 1982, 96 Stat. 618 .)


§7206. Fraud and false statements Any person who-


§7203. Willful failure to file return, supply information, or pay tax Any person required under this title to pay any estimated tax or tax, or required by this title or by regulations made under authority thereof to make a return, keep any records, or supply any information, who willfully fails to pay such estimated tax or tax, make such return, keep such records, or supply such information, at the time or times required by law or regulations, shall, in addition to other penalties provided by law, be guilty of a misdemeanor and, upon conviction thereof, shall be fined not more than $25,000 ($100,000 in the case of a corporation), or imprisoned not more than 1 year, or both, together with the costs of prosecution. In the case of any person with respect to whom there is a failure to pay any estimated tax, this section shall not apply to such person with respect to such failure if there is no addition to tax under section 6654 or 6655 with respect to such failure. In the case of a willful violation of any provision of section 6050I, the first sentence of this section shall be applied by substituting "felony" for "misdemeanor" and "5 years" for "1 year". (Aug. 16, 1954, ch. 736, 68A Stat. 851 ; Pub. L. 90–364, title I, §103(e)(5), June 28, 1968, 82 Stat. 264 ; Pub. L. 97–248, title III, §§327, 329(b), Sept. 3, 1982, 96 Stat. 617 , 618; Pub. L. 98–369, div. A, title IV, §412(b)(9), July 18, 1984, 98 Stat. 792 ; Pub. L. 100–690, title VII, §7601(a)(2)(B), Nov. 18, 1988, 102 Stat. 4504 ; Pub. L. 101–647, title XXXIII, §3303(a), Nov. 29, 1990, 104 Stat. 4918 .)


§6321. Lien for taxes If any person liable to pay any tax neglects or refuses to pay the same after demand, the amount (including any interest, additional amount, addition to tax, or assessable penalty, together with any costs that may accrue in addition thereto) shall be a lien in favor of the United States upon all property and rights to property, whether real or personal, belonging to such person. (Aug. 16, 1954, ch. 736, 68A Stat. 779 .)


§501. Exemption from tax on corporations, certain trusts, etc.


§6323. Validity and priority against certain persons


§162. Trade or business expenses


§401. Qualified pension, profit-sharing, and stock bonus plans


§6501. Limitations on assessment and collection


§6331. Levy and distraint


§61. Gross income defined


§3121. Definitions


§7403. Action to enforce lien or to subject property to payment of tax


§1. Tax imposed


§165. Losses


§6651. Failure to file tax return or to pay tax


§7805. Rules and regulations


§3101. Rate of tax


§170. Charitable, etc., contributions and gifts


§104. Compensation for injuries or sickness


§2056. Bequests, etc., to surviving spouse


§6013. Joint returns of income tax by husband and wife


§3402. Income tax collected at source


§163. Interest


§167. Depreciation


§6662. Imposition of accuracy-related penalty on underpayments


§166. Bad debts


§3401. Definitions


§1221. Capital asset defined


§172. Net operating loss deduction


§6012. Persons required to make returns of income


§7202. Willful failure to collect or pay over tax Any person required under this title to collect, account for, and pay over any tax imposed by this title who willfully fails to collect or truthfully account for and pay over such tax shall, in addition to other penalties provided by law, be guilty of a felony and, upon conviction thereof, shall be fined not more than $10,000, or imprisoned not more than 5 years, or both, together with the costs of prosecution. (Aug. 16, 1954, ch. 736, 68A Stat. 851 .)


§408. Individual retirement accounts


§1001. Determination of amount of and recognition of gain or loss


§212. Expenses for production of income In the case of an individual, there shall be allowed as a deduction all the ordinary and necessary expenses paid or incurred during the taxable year-


§2036. Transfers with retained life estate


§2001. Imposition and rate of tax


§1031. Exchange of real property held for productive use or investment


§7122. Compromises


§2041. Powers of appointment


§402. Taxability of beneficiary of employees' trust


§368. Definitions relating to corporate reorganizations


§3111. Rate of tax


§2031. Definition of gross estate


§301. Distributions of property


§1361. S corporation defined


§2033. Property in which the decedent had an interest The value of the gross estate shall include the value of all property to the extent of the interest therein of the decedent at the time of his death. (Aug. 16, 1954, ch. 736, 68A Stat. 381 ; Pub. L. 87–834, §18(a)(2)(A), Oct. 16, 1962, 76 Stat. 1052 .)


§101. Certain death benefits


§1012. Basis of property-cost


§2501. Imposition of tax


§1231. Property used in the trade or business and involuntary conversions


§62. Adjusted gross income defined


§152. Dependent defined


§511. Imposition of tax on unrelated business income of charitable, etc., organizations


§274. Disallowance of certain entertainment, etc., expenses


§11. Tax imposed


§1222. Other terms relating to capital gains and losses For purposes of this subtitle-


§6011. General requirement of return, statement, or list


§108. Income from discharge of indebtedness


§351. Transfer to corporation controlled by transferor


§164. Taxes


§316. Dividend defined


§213. Medical, dental, etc., expenses


§6072. Time for filing income tax returns


§63. Taxable income defined


§168. Accelerated cost recovery system


§2503. Taxable gifts


§267. Losses, expenses, and interest with respect to transactions between related taxpayers


§2040. Joint interests


§1014. Basis of property acquired from a decedent


§219. Retirement savings


§55. Alternative minimum tax imposed


§24. Child tax credit


§527. Political organizations


§151. Allowance of deductions for personal exemptions


§1211. Limitation on capital losses


§32. Earned income


§1011. Adjusted basis for determining gain or loss


§1041. Transfers of property between spouses or incident to divorce


§1245. Gain from dispositions of certain depreciable property


§2518. Disclaimers


§3305. Applicability of State law


§67. 2-percent floor on miscellaneous itemized deductions


§121. Exclusion of gain from sale of principal residence


§1015. Basis of property acquired by gifts and transfers in trust


§2010. Unified credit against estate tax


§409A. Inclusion in gross income of deferred compensation under nonqualified deferred compensation plans


§4131. Imposition of tax


§1202. Partial exclusion for gain from certain small business stock


§2523. Gift to spouse


§1250. Gain from dispositions of certain depreciable realty


§21. Expenses for household and dependent care services necessary for gainful employment


§2505. Unified credit against gift tax


§68. Overall limitation on itemized deductions


§179. Election to expense certain depreciable business assets


§2522. Charitable and similar gifts


§279. Interest on indebtedness incurred by corporation to acquire stock or assets of another corporation


§199A. Qualified business income


Tex. Tax Code Sec. 1.01. SHORT TITLE. This title may be cited as the Property Tax Code.


Tex. Tax Code Sec. 1.02. APPLICABILITY OF TITLE. This title applies to a taxing unit that is created by or pursuant to any general, special, or local law enacted before or after the enactment of this title unless a law enacted after enactment of this title by or pursuant to which the taxing unit is created expressly provides that this title does not apply. This title supersedes any provision of a municipal charter or ordinance relating to property taxation. Nothing in this title invalidates or restricts the right of voters to utilize municipal-level initiative and referendum to set a tax rate, level of spending, or limitation on tax increase for that municipality.


Tex. Tax Code Sec. 1.03. CONSTRUCTION OF TITLE. The Code Construction Act (Chapter 311, Government Code) applies to the construction of each provision of this title except as otherwise expressly provided by this title.


Tex. Tax Code Sec. 1.04. DEFINITIONS. In this title:


Tex. Tax Code Sec. 1.045. REFERENCE TO CERTAIN TERMS IN LAW. Unless the context indicates otherwise:


Tex. Tax Code Sec. 1.05. CITY FISCAL YEAR. The governing body of a home-rule city may establish by ordinance a fiscal year different from that fixed in its charter if a different fiscal year is desirable to adapt budgeting and other fiscal activities to the tax cycle required by this title.


Tex. Tax Code Sec. 1.06. EFFECT OF WEEKEND, HOLIDAY, OR OFFICE CLOSURE. An act is timely if:


Tex. Tax Code Sec. 1.07. DELIVERY OF NOTICE.


Tex. Tax Code Sec. 1.071. DELIVERY OF REFUND.


Tex. Tax Code Sec. 1.072. APPLICATION FOR TAX REFUND. A person may but is not required to apply for a refund of taxes due to the person under this title if the amount of the refund is at least $20.


Tex. Tax Code Sec. 1.08. TIMELINESS OF ACTION BY MAIL OR COMMON OR CONTRACT CARRIER. When a property owner is required by this title to make a payment or to file or deliver a report, application, statement, or other document or paper by a specified due date, the property owner's action is timely if it is properly addressed with postage or handling charges prepaid and:


Tex. Tax Code Sec. 1.085. ELECTRONIC DELIVERY OF COMMUNICATION.


Tex. Tax Code Sec. 1.09. AVAILABILITY OF FORMS. When a property owner is required by this title to use a form, the office or agency with which the form is filed shall make printed and electronic versions of the forms readily and timely available and shall furnish a property owner a form without charge.


Tex. Tax Code Sec. 1.10. ROLLS IN ELECTRONIC DATA-PROCESSING RECORDS. The appraisal roll for an appraisal district and the appraisal roll or the tax roll for the unit may be retained in electronic data-processing equipment. However, a physical document for each must be prepared and made readily available to the public.


Tex. Tax Code Sec. 1.11. COMMUNICATIONS TO FIDUCIARY.


Tex. Tax Code Sec. 1.111. REPRESENTATION OF PROPERTY OWNER.


Tex. Tax Code Sec. 1.12. MEDIAN LEVEL OF APPRAISAL.


Tex. Tax Code Sec. 1.15. APPRAISERS FOR TAXING UNITS PROHIBITED. A taxing unit may not employ any person for the purpose of appraising property for taxation purposes except to the extent necessary to perform a contract under Section 6.05(b) of this code.


Tex. Tax Code Sec. 11.01. REAL AND TANGIBLE PERSONAL PROPERTY.


Tex. Tax Code Sec. 11.02. INTANGIBLE PERSONAL PROPERTY.


Tex. Tax Code Sec. 11.11. PUBLIC PROPERTY.


Tex. Tax Code Sec. 11.111. PUBLIC PROPERTY USED TO PROVIDE TRANSITIONAL HOUSING FOR INDIGENT PERSONS.


Tex. Tax Code Sec. 11.12. FEDERAL EXEMPTIONS. Property exempt from ad valorem taxation by federal law is exempt from taxation.


Tex. Tax Code Sec. 11.13. RESIDENCE HOMESTEAD.


Tex. Tax Code Sec. 11.131. RESIDENCE HOMESTEAD OF 100 PERCENT OR TOTALLY DISABLED VETERAN.


Tex. Tax Code Sec. 11.132. DONATED RESIDENCE HOMESTEAD OF PARTIALLY DISABLED VETERAN.


Tex. Tax Code Sec. 11.133. RESIDENCE HOMESTEAD OF SURVIVING SPOUSE OF MEMBER OF ARMED SERVICES KILLED IN LINE OF DUTY.


Tex. Tax Code Sec. 11.134. RESIDENCE HOMESTEAD OF SURVIVING SPOUSE OF FIRST RESPONDER KILLED IN LINE OF DUTY.


Tex. Tax Code Sec. 11.135. CONTINUATION OF RESIDENCE HOMESTEAD EXEMPTION WHILE REPLACEMENT STRUCTURE IS CONSTRUCTED; SALE OF PROPERTY.


Tex. Tax Code Sec. 11.136. RESIDENCE HOMESTEADS OF SURVIVING SPOUSES OF CERTAIN QUALIFYING VETERANS.


Tex. Tax Code Sec. 11.14. TANGIBLE PERSONAL PROPERTY NOT PRODUCING INCOME.


Tex. Tax Code Sec. 11.141. PRECIOUS METAL HELD IN PRECIOUS METAL DEPOSITORY.


Tex. Tax Code Sec. 11.145. INCOME-PRODUCING TANGIBLE PERSONAL PROPERTY.


Tex. Tax Code Sec. 11.146. MINERAL INTEREST HAVING VALUE OF LESS THAN $500.


Tex. Tax Code Sec. 11.15. FAMILY SUPPLIES. A family is entitled to an exemption from taxation of its family supplies for home or farm use.


Tex. Tax Code Sec. 11.16. FARM PRODUCTS.


Tex. Tax Code Sec. 11.161. IMPLEMENTS OF HUSBANDRY.


Tex. Tax Code Sec. 11.162. ANIMAL FEED HELD FOR SALE AT RETAIL. The owner of tangible personal property consisting of animal feed exempted from sales and use taxes under Section 151.316(a)(3) or


Tex. Tax Code Sec. 11.17. CEMETERIES. A person is entitled to an exemption from taxation of the property he owns and uses exclusively for human burial and does not hold for profit.


Tex. Tax Code Sec. 11.18. CHARITABLE ORGANIZATIONS.


Tex. Tax Code Sec. 11.1801. CHARITY CARE AND COMMUNITY BENEFITS REQUIREMENTS FOR CHARITABLE HOSPITAL.


Tex. Tax Code Sec. 11.181. CHARITABLE ORGANIZATIONS IMPROVING PROPERTY FOR LOW-INCOME HOUSING.


Tex. Tax Code Sec. 11.182. COMMUNITY HOUSING DEVELOPMENT ORGANIZATIONS IMPROVING PROPERTY FOR LOW-INCOME AND MODERATE-INCOME HOUSING: PROPERTY PREVIOUSLY EXEMPT.


Tex. Tax Code Sec. 11.1825. ORGANIZATIONS CONSTRUCTING OR REHABILITATING LOW-INCOME HOUSING: PROPERTY NOT PREVIOUSLY EXEMPT.


Tex. Tax Code Sec. 11.1826. MONITORING OF COMPLIANCE WITH LOW-INCOME AND MODERATE-INCOME HOUSING EXEMPTIONS.


Tex. Tax Code Sec. 11.1827. COMMUNITY LAND TRUST.


Tex. Tax Code Sec. 11.183. ASSOCIATION PROVIDING ASSISTANCE TO AMBULATORY HEALTH CARE CENTERS.


Tex. Tax Code Sec. 11.184. ORGANIZATIONS ENGAGED PRIMARILY IN PERFORMING CHARITABLE FUNCTIONS.


Tex. Tax Code Sec. 11.185. COLONIA MODEL SUBDIVISION PROGRAM.


Tex. Tax Code Sec. 11.19. YOUTH SPIRITUAL, MENTAL, AND PHYSICAL DEVELOPMENT ASSOCIATIONS.


Tex. Tax Code Sec. 11.20. RELIGIOUS ORGANIZATIONS.


Tex. Tax Code Sec. 11.201. ADDITIONAL TAX ON SALE OF CERTAIN RELIGIOUS ORGANIZATION PROPERTY.


Tex. Tax Code Sec. 11.21. SCHOOLS.


Tex. Tax Code Sec. 11.211. REAL PROPERTY LEASED TO CERTAIN SCHOOLS. The portion of real property that is leased to an independent school district, community college district, or open-enrollment charter school authorized by Subchapter C, D, or E, Chapter 12, Education Code, is qualified and exempt from taxation pursuant to Sections 11.11 and 11.21 of this code if the portion of the real property that is leased to the public school is:


Tex. Tax Code Sec. 11.22. DISABLED VETERANS.


Tex. Tax Code Sec. 11.23. MISCELLANEOUS EXEMPTIONS.


Tex. Tax Code Sec. 11.231. NONPROFIT COMMUNITY BUSINESS ORGANIZATION PROVIDING ECONOMIC DEVELOPMENT SERVICES TO LOCAL COMMUNITY.


Tex. Tax Code Sec. 11.24. HISTORIC SITES.


Tex. Tax Code Sec. 11.25. MARINE CARGO CONTAINERS USED EXCLUSIVELY IN INTERNATIONAL COMMERCE.


Tex. Tax Code Sec. 11.251. TANGIBLE PERSONAL PROPERTY EXEMPT.


Tex. Tax Code Sec. 11.252. MOTOR VEHICLES LEASED FOR USE OTHER THAN PRODUCTION OF INCOME.


Tex. Tax Code Sec. 11.253. TANGIBLE PERSONAL PROPERTY IN TRANSIT.


Tex. Tax Code Sec. 11.254. MOTOR VEHICLE USED FOR PRODUCTION OF INCOME AND FOR PERSONAL ACTIVITIES.


Tex. Tax Code Sec. 11.26. LIMITATION OF SCHOOL TAX ON HOMESTEADS OF ELDERLY OR DISABLED.


Tex. Tax Code Sec. 11.261. LIMITATION OF COUNTY, MUNICIPAL, OR JUNIOR COLLEGE DISTRICT TAX ON HOMESTEADS OF DISABLED AND ELDERLY.


Tex. Tax Code Sec. 11.27. SOLAR AND WIND-POWERED ENERGY DEVICES.


Tex. Tax Code Sec. 11.271. OFFSHORE DRILLING EQUIPMENT NOT IN USE.


Tex. Tax Code Sec. 11.28. PROPERTY EXEMPTED FROM CITY TAXATION BY AGREEMENT. The owner of property to which an agreement made under the Property Redevelopment and Tax Abatement Act (Chapter 312 of this code) applies is entitled to exemption from taxation by an incorporated city or town or other taxing unit of all or part of the value of the property as provided by the agreement.


Tex. Tax Code Sec. 11.29. INTRACOASTAL WATERWAY DREDGE DISPOSAL SITE.


Tex. Tax Code Sec. 11.30. NONPROFIT WATER SUPPLY OR WASTEWATER SERVICE CORPORATION.


Tex. Tax Code Sec. 11.31. POLLUTION CONTROL PROPERTY.


Tex. Tax Code Sec. 11.311. LANDFILL-GENERATED GAS CONVERSION FACILITIES.


Tex. Tax Code Sec. 11.315. ENERGY STORAGE SYSTEM IN NONATTAINMENT AREA.


Tex. Tax Code Sec. 11.32. CERTAIN WATER CONSERVATION INITIATIVES. The governing body of a taxing unit by official action of the governing body adopted in the manner required by law for official actions may exempt from taxation part or all of the assessed value of property on which approved water conservation initiatives, desalination projects, or brush control initiatives have been implemented. For purposes of this section, approved water conservation, desalination, and brush control initiatives shall be designated pursuant to an ordinance or other law adopted by the governing unit.


Tex. Tax Code Sec. 11.33. RAW COCOA AND GREEN COFFEE HELD IN HARRIS COUNTY.


Tex. Tax Code Sec. 11.34. LIMITATION OF TAXES ON REAL PROPERTY IN DESIGNATED AREAS OF CERTAIN MUNICIPALITIES.


Tex. Tax Code Sec. 11.35. TEMPORARY EXEMPTION FOR QUALIFIED PROPERTY DAMAGED BY DISASTER.


Tex. Tax Code Sec. 11.351. TEMPORARY EXEMPTION FOR IMPROVEMENT TO RESIDENCE HOMESTEAD DESTROYED BY FIRE.


Tex. Tax Code Sec. 11.36. MEDICAL OR BIOMEDICAL PROPERTY.


Tex. Tax Code Sec. 11.37. CHILD-CARE FACILITIES.


Tex. Tax Code Sec. 11.38. BORDER SECURITY INFRASTRUCTURE.


Tex. Tax Code Sec. 11.41. PARTIAL OWNERSHIP OF EXEMPT PROPERTY.


Tex. Tax Code Sec. 11.42. EXEMPTION QUALIFICATION DATE.


Tex. Tax Code Sec. 11.421. QUALIFICATION OF RELIGIOUS ORGANIZATION.


Tex. Tax Code Sec. 11.422. QUALIFICATIONS OF A SCHOOL.


Tex. Tax Code Sec. 11.423. QUALIFICATION OF CHARITABLE ORGANIZATION OR YOUTH ASSOCIATION.


Tex. Tax Code Sec. 11.424. CONFLICT BETWEEN GOVERNING REGULATION OF NONPROFIT ORGANIZATION, ASSOCIATION, OR ENTITY AND CONTRACT WITH UNITED STATES. To the extent of a conflict between a provision in a contract entered into by an organization, association, or entity with the United States and a provision in the charter, a bylaw, or other regulation adopted by the organization or entity to govern its affairs in compliance with Section 11.18(f)(2), 11.19(d)(5), 11.20(c)(4), or 11.21(d)(5), the existence of the contract or the organization's compliance with the contract does not affect the eligibility of the organization, association, or entity to receive an exemption under the applicable section of this code, and the organization, association, or entity may comply with the provision in the contract instead of the conflicting provision in the charter, bylaw, or other regulation.


Tex. Tax Code Sec. 11.43. APPLICATION FOR EXEMPTION.


Tex. Tax Code Sec. 11.431. LATE APPLICATION FOR HOMESTEAD EXEMPTION.


Tex. Tax Code Sec. 11.432. HOMESTEAD EXEMPTION FOR MANUFACTURED HOME.


Tex. Tax Code Sec. 11.433. LATE APPLICATION FOR RELIGIOUS ORGANIZATION EXEMPTION.


Tex. Tax Code Sec. 11.434. LATE APPLICATION FOR A SCHOOL EXEMPTION.


Tex. Tax Code Sec. 11.435. LATE APPLICATION FOR CHARITABLE ORGANIZATION EXEMPTION.


Tex. Tax Code Sec. 11.436. APPLICATION FOR EXEMPTION OF CERTAIN PROPERTY USED FOR LOW-INCOME HOUSING.


Tex. Tax Code Sec. 11.437. EXEMPTION FOR COTTON STORED IN WAREHOUSE.


Tex. Tax Code Sec. 11.438. LATE APPLICATION FOR VETERAN'S ORGANIZATION EXEMPTION.


Tex. Tax Code Sec. 11.439. LATE APPLICATIONS FOR DISABLED VETERANS EXEMPTIONS.


Tex. Tax Code Sec. 11.4391. LATE APPLICATION FOR FREEPORT EXEMPTION.


Tex. Tax Code Sec. 11.44. NOTICE OF APPLICATION REQUIREMENTS.


Tex. Tax Code Sec. 11.45. ACTION ON EXEMPTION APPLICATIONS.


Tex. Tax Code Sec. 11.46. COMPILATION OF PARTIAL EXEMPTIONS. Each year the chief appraiser shall compile and make available to the public a list showing for each taxing unit in the district the number of each kind of partial exemption allowed in that tax year and the total assessed value of each taxing unit that is exempted by each kind of partial exemption.


Tex. Tax Code Sec. 11.47. MAIL SURVEY OF RESIDENCE HOMESTEADS.


Tex. Tax Code Sec. 11.48. CONFIDENTIAL INFORMATION.


Tex. Tax Code Sec. 11.49. LEGAL TITLE NOT AFFECTED.


Tex. Tax Code Sec. 11.50. PROVISION OF NAMES OF INDIVIDUALS RECEIVING RESIDENCE HOMESTEAD EXEMPTION TO ANOTHER CHIEF APPRAISER.


Tex. Tax Code Sec. 21.01. REAL PROPERTY. Real property is taxable by a taxing unit if located in the unit on January 1, except as provided by Chapter 49, Education Code.


Tex. Tax Code Sec. 21.02. TANGIBLE PERSONAL PROPERTY GENERALLY.


Tex. Tax Code Sec. 21.021. VESSELS AND OTHER WATERCRAFT.


Tex. Tax Code Sec. 21.03. INTERSTATE ALLOCATION.


Tex. Tax Code Sec. 21.031. ALLOCATION OF TAXABLE VALUE OF VESSELS AND OTHER WATERCRAFT USED OUTSIDE THIS STATE.


Tex. Tax Code Sec. 21.04. RAILROAD ROLLING STOCK.


Tex. Tax Code Sec. 21.05. COMMERCIAL AIRCRAFT.


Tex. Tax Code Sec. 21.055. BUSINESS AIRCRAFT.


Tex. Tax Code Sec. 21.09. ALLOCATION APPLICATION.


Tex. Tax Code Sec. 21.10. LATE APPLICATION FOR ALLOCATION.


Tex. Tax Code Sec. 22.01. RENDITION GENERALLY.


Tex. Tax Code Sec. 22.02. RENDITION OF PROPERTY LOSING EXEMPTION DURING TAX YEAR OR FOR WHICH EXEMPTION APPLICATION IS DENIED.


Tex. Tax Code Sec. 22.03. REPORT OF DECREASED VALUE.


Tex. Tax Code Sec. 22.04. REPORT BY BAILEE, LESSEE, OR OTHER POSSESSOR.


Tex. Tax Code Sec. 22.05. RENDITION BY RAILROAD.


Tex. Tax Code Sec. 22.07. INSPECTION OF PROPERTY.


Tex. Tax Code Sec. 22.21. PUBLICIZING REQUIREMENTS. Each year the comptroller and each chief appraiser shall publicize in a manner reasonably designed to notify all property owners the requirements of the law relating to filing rendition statements and property reports and of the availability of forms.


Tex. Tax Code Sec. 22.22. METHOD FOR REQUIRING RENDITION OR REPORT. The chief appraiser may require a rendition statement or property report he is authorized to require by this chapter by delivering written notice that the statement or report is required to the person responsible for filing it. He shall attach to the notice a copy of the appropriate form.


Tex. Tax Code Sec. 22.23. FILING DATE.


Tex. Tax Code Sec. 22.24. RENDITION AND REPORT FORMS.


Tex. Tax Code Sec. 22.25. PLACE AND MANNER OF FILING. A rendition statement or property report required or authorized by this chapter must be filed with the chief appraiser for the district in which the property listed in the statement or report is taxable.


Tex. Tax Code Sec. 22.26. SIGNATURE.


Tex. Tax Code Sec. 22.27. CONFIDENTIAL INFORMATION.


Tex. Tax Code Sec. 22.28. PENALTY FOR DELINQUENT REPORT; PENALTY COLLECTION PROCEDURES.


Tex. Tax Code Sec. 22.29. PENALTY FOR FRAUD OR INTENT TO EVADE TAX.


Tex. Tax Code Sec. 22.30. WAIVER OF PENALTY.


Tex. Tax Code Sec. 22.41. REPORT OF POLITICAL SUBDIVISION ACTIONS AFFECTING REAL PROPERTY VALUES.


Tex. Tax Code Sec. 23.01. APPRAISALS GENERALLY.


Tex. Tax Code Sec. 23.0101. CONSIDERATION OF ALTERNATE APPRAISAL METHODS. In determining the market value of property, the chief appraiser shall consider the cost, income, and market data comparison methods of appraisal and use the most appropriate method.


Tex. Tax Code Sec. 23.011. COST METHOD OF APPRAISAL. If the chief appraiser uses the cost method of appraisal to determine the market value of real property, the chief appraiser shall:


Tex. Tax Code Sec. 23.012. INCOME METHOD OF APPRAISAL.


Tex. Tax Code Sec. 23.013. MARKET DATA COMPARISON METHOD OF APPRAISAL.


Tex. Tax Code Sec. 23.014. EXCLUSION OF PROPERTY AS REAL PROPERTY. Except as provided by Section 23.24(b), in determining the market value of real property, the chief appraiser shall analyze the effect on that value of, and exclude from that value the value of, any:


Tex. Tax Code Sec. 23.03. COMPILATION OF LARGE PROPERTIES AND PROPERTIES SUBJECT TO LIMITATION ON APPRAISED OR TAXABLE VALUE. Each year the chief appraiser shall compile and send to the Texas Economic Development and Tourism Office a list of properties in the appraisal district that in that tax year:


Tex. Tax Code Sec. 23.11. GOVERNMENTAL ACTION THAT CONSTITUTES TAKING. In appraising private real property, the effect of a governmental action on the market value of private real property as determined in a suit or contested case filed under Chapter 2007, Government Code, shall be taken into consideration by the chief appraiser in determining the market value of the property.


Tex. Tax Code Sec. 23.12. INVENTORY.


Tex. Tax Code Sec. 23.121. DEALER'S MOTOR VEHICLE INVENTORY; VALUE.


Tex. Tax Code Sec. 23.1211. TEMPORARY PRODUCTION AIRCRAFT; VALUE.


Tex. Tax Code Sec. 23.122. PREPAYMENT OF TAXES BY CERTAIN TAXPAYERS.


Tex. Tax Code Sec. 23.123. DECLARATIONS AND STATEMENTS CONFIDENTIAL.


Tex. Tax Code Sec. 23.124. DEALER'S VESSEL AND OUTBOARD MOTOR INVENTORY; VALUE.


Tex. Tax Code Sec. 23.1241. DEALER'S HEAVY EQUIPMENT INVENTORY; VALUE.


Tex. Tax Code Sec. 23.1242. PREPAYMENT OF TAXES BY HEAVY EQUIPMENT DEALERS.


Tex. Tax Code Sec. 23.1243. REFUND OF PREPAYMENT OF TAXES ON FLEET TRANSACTION.


Tex. Tax Code Sec. 23.125. PREPAYMENT OF TAXES BY CERTAIN TAXPAYERS.


Tex. Tax Code Sec. 23.126. DECLARATIONS AND STATEMENTS CONFIDENTIAL.


Tex. Tax Code Sec. 23.127. RETAIL MANUFACTURED HOUSING INVENTORY; VALUE.


Tex. Tax Code Sec. 23.128. PREPAYMENT OF TAXES BY MANUFACTURED HOUSING RETAILERS.


Tex. Tax Code Sec. 23.129. WAIVER OF CERTAIN PENALTIES.


Tex. Tax Code Sec. 23.13. TAXABLE LEASEHOLDS. A taxable leasehold or other possessory interest in real property that is exempt from taxation to the owner of the estate or interest encumbered by the possessory interest is appraised at the market value of the leasehold or other possessory interest. However, the appraised value may not be less than the total rental paid for the interest for the current tax year.


Tex. Tax Code Sec. 23.135. LICENSE TO OCCUPY DWELLING UNIT IN TAX-EXEMPT RETIREMENT COMMUNITY. A license to occupy a dwelling unit in a retirement community that is exempt from taxation under Section 11.18(d)(19) is not a taxable leasehold or other possessory interest in real property regardless of whether the occupant of the dwelling unit is required to pay a refundable or nonrefundable deposit or a periodic service fee under the contract granting the occupant the license to occupy the dwelling unit.


Tex. Tax Code Sec. 23.14. APPRAISAL OF PROPERTY SUBJECT TO ENVIRONMENTAL RESPONSE REQUIREMENT.


Tex. Tax Code Sec. 23.17. MINERAL INTEREST NOT BEING PRODUCED. An interest in a mineral that may be removed by surface mining or quarrying from a deposit and that is not being produced is appraised at the price for which the interest would sell while the mineral is in place and not being produced. The appraised value is determined by applying a per acre value to the number of acres covered by the interest. The aggregate of the appraised value of the interest and the appraised value of all other interests that if not under separate ownership would constitute a fee simple estate in real property may not exceed the appraised value that would be placed on the fee estate if the interest in minerals were not owned separately.


Tex. Tax Code Sec. 23.175. OIL OR GAS INTEREST.


Tex. Tax Code Sec. 23.18. PROPERTY OWNED BY A NONPROFIT HOMEOWNERS' ORGANIZATION FOR THE BENEFIT OF ITS MEMBERS.


Tex. Tax Code Sec. 23.19. PROPERTY OCCUPIED BY STOCKHOLDERS OF CORPORATION INCORPORATED UNDER COOPERATIVE ASSOCIATION ACT.


Tex. Tax Code Sec. 23.20. WAIVER OF SPECIAL APPRAISAL.


Tex. Tax Code Sec. 23.21. PROPERTY USED TO PROVIDE AFFORDABLE HOUSING.


Tex. Tax Code Sec. 23.215. APPRAISAL OF CERTAIN NONEXEMPT PROPERTY USED FOR LOW-INCOME OR MODERATE-INCOME HOUSING.


Tex. Tax Code Sec. 23.22. LAND USE OF WHICH IS RESTRICTED BY GOVERNMENTAL ENTITY. In appraising land the use of which is subject to a restriction that is imposed by a governmental entity and to which the owner of the land has not consented, including a restriction to preserve wildlife habitat, the chief appraiser shall consider the effect of the restriction on the value of the property.


Tex. Tax Code Sec. 23.23. LIMITATION ON APPRAISED VALUE OF RESIDENCE HOMESTEAD.


Tex. Tax Code Sec. 23.231. CIRCUIT BREAKER LIMITATION ON APPRAISED VALUE OF REAL PROPERTY OTHER THAN RESIDENCE HOMESTEAD.


Tex. Tax Code Sec. 23.24. FURNITURE, FIXTURES, AND EQUIPMENT.


Tex. Tax Code Sec. 23.25. APPRAISAL OF LAND USED FOR SINGLE-FAMILY RESIDENTIAL PURPOSES THAT IS CONTIGUOUS TO AGRICULTURAL OR OPEN-SPACE LAND WITH COMMON OWNERSHIP.


Tex. Tax Code Sec. 23.26. SOLAR ENERGY PROPERTY.


Tex. Tax Code Sec. 23.41. APPRAISAL.


Tex. Tax Code Sec. 23.42. ELIGIBILITY.


Tex. Tax Code Sec. 23.425. ELIGIBILITY OF LAND USED FOR GROWING FLORIST ITEMS IN CERTAIN COUNTIES.


Tex. Tax Code Sec. 23.426. TEMPORARY CESSATION OF AGRICULTURAL USE DUE TO QUARANTINE FOR TICKS.


Tex. Tax Code Sec. 23.43. APPLICATION.


Tex. Tax Code Sec. 23.431. LATE APPLICATION FOR AGRICULTURAL DESIGNATION.


Tex. Tax Code Sec. 23.44. ACTION ON APPLICATION.


Tex. Tax Code Sec. 23.45. APPLICATION CONFIDENTIAL.


Tex. Tax Code Sec. 23.46. ADDITIONAL TAXATION.


Tex. Tax Code Sec. 23.47. LOAN SECURED BY LIEN ON AGRICULTURAL-USE LAND.


Tex. Tax Code Sec. 23.48. REAPPRAISAL OF LAND SUBJECT TO TEMPORARY QUARANTINE FOR TICKS.


Tex. Tax Code Sec. 23.51. DEFINITIONS. In this subchapter:


Tex. Tax Code Sec. 23.52. APPRAISAL OF QUALIFIED AGRICULTURAL LAND.


Tex. Tax Code Sec. 23.521. STANDARDS FOR QUALIFICATION OF LAND FOR APPRAISAL BASED ON WILDLIFE MANAGEMENT USE.


Tex. Tax Code Sec. 23.522. TEMPORARY CESSATION OF AGRICULTURAL USE DURING DROUGHT. The eligibility of land for appraisal under this subchapter does not end because the land ceases to be devoted principally to agricultural use to the degree of intensity generally accepted in the area if:


Tex. Tax Code Sec. 23.523. TEMPORARY CESSATION OF AGRICULTURAL USE WHEN PROPERTY OWNER DEPLOYED OR STATIONED OUTSIDE STATE AS MEMBER OF ARMED SERVICES.


Tex. Tax Code Sec. 23.524. TEMPORARY CESSATION OF AGRICULTURAL USE TO MANAGE THE SPREAD OF CERTAIN PESTS.


Tex. Tax Code Sec. 23.525. OIL AND GAS OPERATIONS ON LAND. The eligibility of land for appraisal under this subchapter does not end because a lessee under an oil and gas lease begins conducting oil and gas operations over which the Railroad Commission of Texas has jurisdiction on the land if the portion of the land on which oil and gas operations are not being conducted otherwise continues to qualify for appraisal under this subchapter.


Tex. Tax Code Sec. 23.526. TEMPORARY CESSATION OF AGRICULTURAL USE DUE TO QUARANTINE FOR TICKS.


Tex. Tax Code Sec. 23.53. CAPITALIZATION RATE. The capitalization rate to be used in determining the appraised value of qualified open-space land as provided by this subchapter is 10 percent or the interest rate specified by the Farm Credit Bank of Texas or its successor on December 31 of the preceding year plus 2-1/2 percentage points, whichever percentage is greater.


Tex. Tax Code Sec. 23.54. APPLICATION.


Tex. Tax Code Sec. 23.541. LATE APPLICATION FOR APPRAISAL AS AGRICULTURAL LAND.


Tex. Tax Code Sec. 23.55. CHANGE OF USE OF LAND.


Tex. Tax Code Sec. 23.551. ADDITIONAL NOTICE TO CERTAIN LANDOWNERS.


Tex. Tax Code Sec. 23.56. LAND INELIGIBLE FOR APPRAISAL AS OPEN-SPACE LAND. Land is not eligible for appraisal as provided by this subchapter if:


Tex. Tax Code Sec. 23.57. ACTION ON APPLICATIONS.


Tex. Tax Code Sec. 23.58. LOAN SECURED BY LIEN ON OPEN-SPACE LAND.


Tex. Tax Code Sec. 23.59. APPRAISAL OF OPEN-SPACE LAND THAT IS CONVERTED TO TIMBER PRODUCTION.


Tex. Tax Code Sec. 23.60. REAPPRAISAL OF LAND SUBJECT TO TEMPORARY QUARANTINE FOR TICKS.


Tex. Tax Code Sec. 23.71. DEFINITIONS. In this subchapter:


Tex. Tax Code Sec. 23.72. QUALIFICATION FOR PRODUCTIVITY APPRAISAL.


Tex. Tax Code Sec. 23.73. APPRAISAL OF QUALIFIED TIMBER LAND.


Tex. Tax Code Sec. 23.74. CAPITALIZATION RATE.


Tex. Tax Code Sec. 23.75. APPLICATION.


Tex. Tax Code Sec. 23.751. LATE APPLICATION FOR APPRAISAL AS TIMBER LAND.


Tex. Tax Code Sec. 23.76. CHANGE OF USE OF LAND.


Tex. Tax Code Sec. 23.765. OIL AND GAS OPERATIONS ON LAND. The eligibility of land for appraisal under this subchapter does not end because a lessee under an oil and gas lease begins conducting oil and gas operations over which the Railroad Commission of Texas has jurisdiction on the land if the portion of the land on which oil and gas operations are not being conducted otherwise continues to qualify for appraisal under this subchapter.


Tex. Tax Code Sec. 23.77. LAND INELIGIBLE FOR APPRAISAL AS TIMBER LAND. Land is not eligible for appraisal as provided by this subchapter if:


Tex. Tax Code Sec. 23.78. MINIMUM TAXABLE VALUE OF TIMBER LAND. The taxable value of qualified timber land appraised as provided by this subchapter may not be less than the appraised value of that land for the taxing unit in the 1978 tax year, except that the taxable value used for any tax year may not exceed the market value of the land as determined by other generally accepted appraisal methods. If the appraised value of timber land determined as provided by this subchapter is less than a taxing unit's appraised value of that land in 1978, the assessor for the unit shall substitute the 1978 appraised value for that land on the unit's appraisal roll.


Tex. Tax Code Sec. 23.79. ACTION ON APPLICATIONS.


Tex. Tax Code Sec. 23.81. DEFINITIONS. In this subchapter:


Tex. Tax Code Sec. 23.82. VOLUNTARY RESTRICTIONS.


Tex. Tax Code Sec. 23.83. APPRAISAL OF RESTRICTED LAND.


Tex. Tax Code Sec. 23.84. APPLICATION.


Tex. Tax Code Sec. 23.85. ACTION ON APPLICATION.


Tex. Tax Code Sec. 23.86. ADDITIONAL TAXATION FOR PRECEDING YEARS.


Tex. Tax Code Sec. 23.87. PENALTY FOR VIOLATING DEED RESTRICTION.


Tex. Tax Code Sec. 23.91. DEFINITIONS. In this subchapter:


Tex. Tax Code Sec. 23.92. VOLUNTARY RESTRICTIONS.


Tex. Tax Code Sec. 23.93. APPRAISAL OF RESTRICTED LAND.


Tex. Tax Code Sec. 23.94. APPLICATION.


Tex. Tax Code Sec. 23.95. ACTION ON APPLICATION.


Tex. Tax Code Sec. 23.96. TAXATION FOR PRECEDING YEARS.


Tex. Tax Code Sec. 23.97. PENALTY FOR VIOLATING DEED RESTRICTION.


Tex. Tax Code Sec. 23.9801. DEFINITIONS. In this subchapter:


Tex. Tax Code Sec. 23.9802. QUALIFICATION FOR APPRAISAL AS RESTRICTED-USE TIMBER LAND.


Tex. Tax Code Sec. 23.9803. APPRAISAL OF QUALIFIED RESTRICTED-USE TIMBER LAND.


Tex. Tax Code Sec. 23.9804. APPLICATION.


Tex. Tax Code Sec. 23.9805. ACTION ON APPLICATION.


Tex. Tax Code Sec. 23.9806. APPLICATION DENIAL BASED ON ZONE LOCATION.


Tex. Tax Code Sec. 23.9807. CHANGE OF USE OF LAND.


Tex. Tax Code Sec. 23.9808. OIL AND GAS OPERATIONS ON LAND. The eligibility of land for appraisal under this subchapter does not end because a lessee under an oil and gas lease begins conducting oil and gas operations over which the Railroad Commission of Texas has jurisdiction on the land if the portion of the land on which oil and gas operations are not being conducted otherwise continues to qualify for appraisal under this subchapter.


Tex. Tax Code Sec. 24.31. APPRAISAL AT HEADQUARTERS. The chief appraiser for the county in which the owner of rolling stock used by a railroad resides or maintains a principal place of business in this state shall appraise for taxation the rolling stock owned on January 1. However, if the owner does not reside or maintain a place of business in this state, the chief appraiser for the county in which a railroad that leases the rolling stock maintains its principal place of business in this state shall appraise it.


Tex. Tax Code Sec. 24.32. ROLLING STOCK INFORMATION REPORTS.


Tex. Tax Code Sec. 24.33. REPORT OF LEASED ROLLING STOCK FORWARDED. If the owner of leased rolling stock resides in this state or maintains a place of business in this state, the chief appraiser receiving the lessee's report required by Subsection


Tex. Tax Code Sec. 24.34. INTERSTATE ALLOCATION.


Tex. Tax Code Sec. 24.35. NOTICE, REVIEW, AND PROTEST.


Tex. Tax Code Sec. 24.36. CERTIFICATION TO COMPTROLLER. On approval of the appraised value of the rolling stock as provided by Chapter 41 of this code, the chief appraiser shall certify to the comptroller the amount of market value allocated to this state for each owner whose rolling stock is appraised in the county and the name and business address of each owner.


Tex. Tax Code Sec. 24.365. CORRECTION OF CERTIFIED AMOUNT.


Tex. Tax Code Sec. 24.37. INTRASTATE APPORTIONMENT. The comptroller shall apportion the appraised value of each owner's rolling stock to each county in which the railroad using it operates according to the ratio the mileage of road owned by the railroad in the county bears to the total mileage of road the railroad owns in this state.


Tex. Tax Code Sec. 24.38. CERTIFICATION OF APPORTIONED VALUE. Before July 26, the comptroller shall certify to the county assessor-collector for each county in which a railroad operates:


Tex. Tax Code Sec. 24.39. IMPOSITION OF TAX. The county assessor-collector and commissioners court may not change the apportioned values certified as provided by this subchapter. The county assessor-collector shall add each owner's rolling stock and the value apportioned to the county as certified to him to the appraisal roll certified to him by the chief appraiser as provided by Section 26.01 of this code for county tax purposes. He shall calculate the county tax due on the rolling stock as provided by Section 26.09 of this code.


Tex. Tax Code Sec. 24.40. OMITTED PROPERTY.


Tex. Tax Code Sec. 25.01. PREPARATION OF APPRAISAL RECORDS.


Tex. Tax Code Sec. 25.011. SPECIAL APPRAISAL RECORDS.


Tex. Tax Code Sec. 25.02. FORM AND CONTENT.


Tex. Tax Code Sec. 25.025. CONFIDENTIALITY OF CERTAIN HOME ADDRESS INFORMATION.


Tex. Tax Code Sec. 25.026. CONFIDENTIALITY OF CERTAIN SHELTER CENTER AND SEXUAL ASSAULT PROGRAM ADDRESS INFORMATION.


Tex. Tax Code Sec. 25.027. RESTRICTION ON POSTING INFORMATION ON INTERNET WEBSITE.


Tex. Tax Code Sec. 25.03. DESCRIPTION.


Tex. Tax Code Sec. 25.04. SEPARATE ESTATES OR INTERESTS. Except as otherwise provided by this chapter, when different persons own land and improvements in separate estates or interests, each separately owned estate or interest shall be listed separately in the name of the owner of each if the estate or interest is described in a duly executed and recorded instrument of title.


Tex. Tax Code Sec. 25.05. LIFE ESTATES. Real property owned by a life tenant and remainderman shall be listed in the name of the life tenant.


Tex. Tax Code Sec. 25.06. PROPERTY ENCUMBERED BY POSSESSORY OR SECURITY INTEREST.


Tex. Tax Code Sec. 25.07. LEASEHOLD AND OTHER POSSESSORY INTERESTS IN EXEMPT PROPERTY.


Tex. Tax Code Sec. 25.08. IMPROVEMENTS.


Tex. Tax Code Sec. 25.09. CONDOMINIUMS AND PLANNED UNIT DEVELOPMENTS.


Tex. Tax Code Sec. 25.10. STANDING TIMBER.


Tex. Tax Code Sec. 25.11. UNDIVIDED INTERESTS.


Tex. Tax Code Sec. 25.12. MINERAL INTEREST.


Tex. Tax Code Sec. 25.13. EXEMPT PROPERTY SUBJECT TO CONTRACT OF SALE. Property that is exempt from taxation to the titleholder but is subject on January 1 to a contract of sale to a person not entitled to exemption shall be listed in the name of the purchaser.


Tex. Tax Code Sec. 25.135. QUALIFYING TRUSTS. The interest of a qualifying trust as defined by Section 11.13(j) in a residence homestead shall be listed in the name of the trustor of the trust.


Tex. Tax Code Sec. 25.16. PROPERTY LOSING EXEMPTION DURING TAX YEAR.


Tex. Tax Code Sec. 25.17. PROPERTY OVERLAPPING TAXING UNIT OR APPRAISAL DISTRICT BOUNDARIES.


Tex. Tax Code Sec. 25.18. PERIODIC REAPPRAISALS.


Tex. Tax Code Sec. 25.19. NOTICE OF APPRAISED VALUE.


Tex. Tax Code Sec. 25.192. NOTICE OF RESIDENCE HOMESTEAD EXEMPTION ELIGIBILITY.


Tex. Tax Code Sec. 25.193. NOTICE OF CERTAIN CANCELED OR REDUCED EXEMPTIONS.


Tex. Tax Code Sec. 25.195. INSPECTION BY PROPERTY OWNER.


Tex. Tax Code Sec. 25.20. ACCESS BY TAXING UNITS. The chief appraiser shall give the assessor for a taxing unit in the district reasonable access to the appraisal records at any time.


Tex. Tax Code Sec. 25.21. OMITTED PROPERTY.


Tex. Tax Code Sec. 25.22. SUBMISSION FOR REVIEW AND PROTEST.


Tex. Tax Code Sec. 25.23. SUPPLEMENTAL APPRAISAL RECORDS.


Tex. Tax Code Sec. 25.24. APPRAISAL ROLL. The appraisal records, as changed by order of the appraisal review board and approved by that board, constitute the appraisal roll for the district.


Tex. Tax Code Sec. 25.25. CORRECTION OF APPRAISAL ROLL.


Tex. Tax Code Sec. 25.26. FORFEITURE OF REMEDY FOR NONPAYMENT OF TAXES.


Tex. Tax Code Sec. 26.01. SUBMISSION OF ROLLS TO TAXING UNITS.


Tex. Tax Code Sec. 26.012. DEFINITIONS. In this chapter:


Tex. Tax Code Sec. 26.013. UNUSED INCREMENT RATE.


Tex. Tax Code Sec. 26.02. ASSESSMENT RATIOS PROHIBITED. The assessment of property for taxation on the basis of a percentage of its appraised value is prohibited. All property shall be assessed on the basis of 100 percent of its appraised value.


Tex. Tax Code Sec. 26.03. TREATMENT OF CAPTURED APPRAISED VALUE AND TAX INCREMENT.


Tex. Tax Code Sec. 26.04. SUBMISSION OF ROLL TO GOVERNING BODY; NO-NEW-REVENUE AND VOTER-APPROVAL TAX RATES.


Tex. Tax Code Sec. 26.041. TAX RATE OF UNIT IMPOSING ADDITIONAL SALES AND USE TAX.


Tex. Tax Code Sec. 26.042. CALCULATION AND ADOPTION OF CERTAIN TAX RATES IN DISASTER AREA.


Tex. Tax Code Sec. 26.043. VOTER-APPROVAL AND NO-NEW-REVENUE TAX RATES IN CITY IMPOSING MASS TRANSIT SALES AND USE TAX.


Tex. Tax Code Sec. 26.044. NO-NEW-REVENUE TAX RATE TO PAY FOR STATE CRIMINAL JUSTICE MANDATE.


Tex. Tax Code Sec. 26.0441. TAX RATE ADJUSTMENT FOR INDIGENT HEALTH CARE.


Tex. Tax Code Sec. 26.0442. TAX RATE ADJUSTMENT FOR COUNTY INDIGENT DEFENSE COMPENSATION EXPENDITURES.


Tex. Tax Code Sec. 26.0443. TAX RATE ADJUSTMENT FOR ELIGIBLE COUNTY HOSPITAL EXPENDITURES.


Tex. Tax Code Sec. 26.0444. TAX RATE ADJUSTMENT FOR DEFUNDING MUNICIPALITY.


Tex. Tax Code Sec. 26.045. VOTER-APPROVAL TAX RATE RELIEF FOR POLLUTION CONTROL REQUIREMENTS.


Tex. Tax Code Sec. 26.05. TAX RATE.


Tex. Tax Code Sec. 26.0501. LIMITATION ON TAX RATE OF DEFUNDING MUNICIPALITY.


Tex. Tax Code Sec. 26.051. EVIDENCE OF UNRECORDED TAX RATE ADOPTION.


Tex. Tax Code Sec. 26.052. SIMPLIFIED TAX RATE NOTICE FOR TAXING UNITS WITH LOW TAX LEVIES.


Tex. Tax Code Sec. 26.06. NOTICE, HEARING, AND VOTE ON TAX INCREASE.


Tex. Tax Code Sec. 26.061. NOTICE OF MEETING TO VOTE ON PROPOSED TAX RATE THAT DOES NOT EXCEED LOWER OF NO-NEW-REVENUE OR VOTER-APPROVAL TAX RATE.


Tex. Tax Code Sec. 26.062. ADDITIONAL INFORMATION TO BE INCLUDED IN TAX RATE NOTICE.


Tex. Tax Code Sec. 26.063. ALTERNATE PROVISIONS FOR TAX RATE NOTICE WHEN DE MINIMIS RATE EXCEEDS VOTER-APPROVAL TAX RATE.


Tex. Tax Code Sec. 26.065. SUPPLEMENTAL NOTICE OF HEARING ON TAX RATE INCREASE.


Tex. Tax Code Sec. 26.07. AUTOMATIC ELECTION TO APPROVE TAX RATE OF TAXING UNIT OTHER THAN SCHOOL DISTRICT.


Tex. Tax Code Sec. 26.075. PETITION ELECTION TO REDUCE TAX RATE OF TAXING UNIT OTHER THAN SCHOOL DISTRICT.


Tex. Tax Code Sec. 26.08. AUTOMATIC ELECTION TO APPROVE TAX RATE OF SCHOOL DISTRICT.


Tex. Tax Code Sec. 26.081. PETITION SIGNATURES.


Tex. Tax Code Sec. 26.085. ELECTION TO LIMIT DEDICATION OF SCHOOL FUNDS TO JUNIOR COLLEGE.


Tex. Tax Code Sec. 26.09. CALCULATION OF TAX.


Tex. Tax Code Sec. 26.10. PRORATING TAXES--LOSS OF EXEMPTION.


Tex. Tax Code Sec. 26.11. PRORATING TAXES--ACQUISITION BY GOVERNMENT.


Tex. Tax Code Sec. 26.111. PRORATING TAXES--ACQUISITION BY CHARITABLE ORGANIZATION.


Tex. Tax Code Sec. 26.1115. CALCULATION OF TAXES ON RESIDENCE HOMESTEAD GENERALLY.


Tex. Tax Code Sec. 26.112. CALCULATION OF TAXES ON RESIDENCE HOMESTEAD OF CERTAIN PERSONS.


Tex. Tax Code Sec. 26.1125. CALCULATION OF TAXES ON RESIDENCE HOMESTEAD OF 100 PERCENT OR TOTALLY DISABLED VETERAN.


Tex. Tax Code Sec. 26.1127. CALCULATION OF TAXES ON DONATED RESIDENCE HOMESTEAD OF DISABLED VETERAN OR SURVIVING SPOUSE OF DISABLED VETERAN.


Tex. Tax Code Sec. 26.113. PRORATING TAXES--ACQUISITION BY NONPROFIT ORGANIZATION.


Tex. Tax Code Sec. 26.12. UNITS CREATED DURING TAX YEAR.


Tex. Tax Code Sec. 26.13. TAXING UNIT CONSOLIDATION DURING TAX YEAR.


Tex. Tax Code Sec. 26.135. TAX DATES FOR CERTAIN SCHOOL DISTRICTS.


Tex. Tax Code Sec. 26.14. ANNEXATION OF PROPERTY DURING TAX YEAR.


Tex. Tax Code Sec. 26.15. CORRECTION OF TAX ROLL.


Tex. Tax Code Sec. 26.16. POSTING OF TAX-RELATED INFORMATION ON COUNTY'S INTERNET WEBSITE.


Tex. Tax Code Sec. 26.17. DATABASE OF PROPERTY-TAX-RELATED INFORMATION.


Tex. Tax Code Sec. 26.175. PROPERTY TAX DATABASE LOCATOR WEBSITE.


Tex. Tax Code Sec. 26.18. POSTING OF TAX RATE AND BUDGET INFORMATION BY TAXING UNIT ON WEBSITE. Each taxing unit shall maintain an Internet website or have access to a generally accessible Internet website that may be used for the purposes of this section. Each taxing unit shall post or cause to be posted on the Internet website the following information in a format prescribed by the comptroller:


Tex. Tax Code Sec. 31.01. TAX BILLS.


Tex. Tax Code Sec. 31.02. DELINQUENCY DATE.


Tex. Tax Code Sec. 31.03. SPLIT PAYMENT OF TAXES.


Tex. Tax Code Sec. 31.031. INSTALLMENT PAYMENTS OF CERTAIN HOMESTEAD TAXES.


Tex. Tax Code Sec. 31.032. INSTALLMENT PAYMENTS OF TAXES ON PROPERTY IN DISASTER AREA OR EMERGENCY AREA THAT HAS BEEN DAMAGED AS A RESULT OF DISASTER OR EMERGENCY.


Tex. Tax Code Sec. 31.033. INSTALLMENT PAYMENTS OF TAXES ON PROPERTY IN DISASTER AREA OR EMERGENCY AREA THAT HAS NOT BEEN DAMAGED AS A RESULT OF DISASTER OR EMERGENCY.


Tex. Tax Code Sec. 31.035. PERFORMANCE OF SERVICE IN LIEU OF PAYMENT OF TAXES ON HOMESTEAD OF ELDERLY PERSON.


Tex. Tax Code Sec. 31.036. PERFORMANCE OF TEACHING SERVICES IN LIEU OF PAYMENT OF SCHOOL TAXES ON HOMESTEAD.


Tex. Tax Code Sec. 31.037. PERFORMANCE OF TEACHING SERVICES BY EMPLOYEE IN LIEU OF PAYMENT OF SCHOOL TAXES ON PROPERTY OF BUSINESS ENTITY.


Tex. Tax Code Sec. 31.04. POSTPONEMENT OF DELINQUENCY DATE.


Tex. Tax Code Sec. 31.05. DISCOUNTS.


Tex. Tax Code Sec. 31.06. MEDIUM OF PAYMENT.


Tex. Tax Code Sec. 31.061. PAYMENT OF TAXES ASSESSED AGAINST REAL PROPERTY BY CONVEYANCE TO TAXING UNIT OF PROPERTY.


Tex. Tax Code Sec. 31.07. CERTAIN PAYMENTS ACCEPTED.


Tex. Tax Code Sec. 31.071. CONDITIONAL PAYMENTS.


Tex. Tax Code Sec. 31.072. ESCROW ACCOUNTS.


Tex. Tax Code Sec. 31.073. RESTRICTED OR CONDITIONAL PAYMENTS PROHIBITED. A restriction or condition placed on a check in payment of taxes, penalties, or interest by the maker that limits the amount of taxes, penalties, or interest owed to an amount less than that stated in the tax bill or shown by the tax collector's records is void unless the restriction or condition is authorized by this code.


Tex. Tax Code Sec. 31.075. TAX RECEIPT.


Tex. Tax Code Sec. 31.08. TAX CERTIFICATE.


Tex. Tax Code Sec. 31.081. PROPERTY TAX WITHHOLDING ON PURCHASE OF BUSINESS OR INVENTORY.


Tex. Tax Code Sec. 31.10. REPORTS AND REMITTANCES OF OTHER TAXES.


Tex. Tax Code Sec. 31.11. REFUNDS OF OVERPAYMENTS OR ERRONEOUS PAYMENTS.


Tex. Tax Code Sec. 31.111. REFUNDS OF DUPLICATE PAYMENTS.


Tex. Tax Code Sec. 31.112. REFUNDS OF PAYMENTS MADE TO MULTIPLE LIKE TAXING UNITS.


Tex. Tax Code Sec. 31.115. PAYMENT OF TAX UNDER PROTEST. Payment of an ad valorem tax is involuntary if the taxpayer indicates that the tax is paid under protest:


Tex. Tax Code Sec. 31.12. PAYMENT OF CERTAIN TAX REFUNDS; INTEREST.


Tex. Tax Code Sec. 32.01. TAX LIEN.


Tex. Tax Code Sec. 32.014. TAX LIEN ON MANUFACTURED HOME.


Tex. Tax Code Sec. 32.015. TAX LIEN ON MANUFACTURED HOME.


Tex. Tax Code Sec. 32.02. RESTRICTIONS ON A MINERAL INTEREST TAX LIEN.


Tex. Tax Code Sec. 32.03. RESTRICTIONS ON PERSONAL PROPERTY TAX LIEN.


Tex. Tax Code Sec. 32.04. PRIORITIES AMONG TAX LIENS.


Tex. Tax Code Sec. 32.05. PRIORITY OF TAX LIENS OVER OTHER PROPERTY INTERESTS.


Tex. Tax Code Sec. 32.06. PROPERTY TAX LOANS; TRANSFER OF TAX LIEN.


Tex. Tax Code Sec. 32.065. CONTRACT FOR FORECLOSURE OF TAX LIEN.


Tex. Tax Code Sec. 32.07. PERSONAL LIABILITY FOR TAX.


Tex. Tax Code Sec. 33.01. PENALTIES AND INTEREST.


Tex. Tax Code Sec. 33.011. WAIVER OF PENALTIES AND INTEREST.


Tex. Tax Code Sec. 33.02. INSTALLMENT PAYMENT OF DELINQUENT TAXES.


Tex. Tax Code Sec. 33.03. DELINQUENT TAX ROLL.


Tex. Tax Code Sec. 33.04. NOTICE OF DELINQUENCY.


Tex. Tax Code Sec. 33.045. NOTICE OF PROVISIONS AUTHORIZING DEFERRAL OR ABATEMENT.


Tex. Tax Code Sec. 33.05. LIMITATION ON COLLECTION OF TAXES.


Tex. Tax Code Sec. 33.06. DEFERRED COLLECTION OF TAXES ON RESIDENCE HOMESTEAD OF ELDERLY OR DISABLED PERSON OR DISABLED VETERAN.


Tex. Tax Code Sec. 33.065. DEFERRED COLLECTION OF TAXES ON APPRECIATING RESIDENCE HOMESTEAD.


Tex. Tax Code Sec. 33.07. ADDITIONAL PENALTY FOR COLLECTION COSTS FOR TAXES DUE BEFORE JUNE 1.


Tex. Tax Code Sec. 33.08. ADDITIONAL PENALTY FOR COLLECTION COSTS FOR TAXES DUE ON OR AFTER JUNE 1.


Tex. Tax Code Sec. 33.10. RESTRICTED OR CONDITIONAL PAYMENTS OF DELINQUENT TAXES, PENALTIES, AND INTEREST PROHIBITED. Unless the restriction or condition is authorized by this title, a restriction or condition placed on a check in payment of delinquent taxes by the maker that purports to limit the amount of delinquent taxes owed to an amount less than that stated in the applicable delinquent tax roll, or a restriction or condition placed on a check in payment of penalties and interest on delinquent taxes by the maker that purports to limit the amount of the penalties and interest to an amount less than the amount of penalties and interest accrued on the delinquent taxes, is void.


Tex. Tax Code Sec. 33.11. EARLY ADDITIONAL PENALTY FOR COLLECTION COSTS FOR TAXES IMPOSED ON PERSONAL PROPERTY.


Tex. Tax Code Sec. 33.21. PROPERTY SUBJECT TO SEIZURE.


Tex. Tax Code Sec. 33.22. INSTITUTION OF SEIZURE.


Tex. Tax Code Sec. 33.23. TAX WARRANT.


Tex. Tax Code Sec. 33.24. BOND FOR PAYMENT OF TAXES. A person may prevent seizure of property or sale of property seized by delivering to the collector a cash or surety bond conditioned on payment of the tax before delinquency. The bond must be approved by the collector in an amount determined by him, but he may not require an amount greater than the amount of tax if imposed or the collector's reasonable estimate of the amount of tax if not yet imposed.


Tex. Tax Code Sec. 33.25. TAX SALE: NOTICE; METHOD; DISPOSITION OF PROCEEDS.


Tex. Tax Code Sec. 33.41. SUIT TO COLLECT DELINQUENT TAX.


Tex. Tax Code Sec. 33.42. TAXES INCLUDED IN FORECLOSURE SUIT.


Tex. Tax Code Sec. 33.43. PETITION.


Tex. Tax Code Sec. 33.44. JOINDER OF OTHER TAXING UNITS.


Tex. Tax Code Sec. 33.445. JOINDER OF TAX LIEN TRANSFEREE.


Tex. Tax Code Sec. 33.45. PLEADING AND ANSWERING TO CLAIMS FILED. A party to the suit must take notice of and plead and answer to all claims and pleadings filed by other parties that have been joined or have intervened, and each citation must so state.


Tex. Tax Code Sec. 33.46. PARTITION OF REAL PROPERTY.


Tex. Tax Code Sec. 33.47. TAX RECORDS AS EVIDENCE.


Tex. Tax Code Sec. 33.475. ATTORNEY AD LITEM REPORT; APPROVAL OF FEES.


Tex. Tax Code Sec. 33.48. RECOVERY OF COSTS AND EXPENSES.


Tex. Tax Code Sec. 33.49. LIABILITY OF TAXING UNIT FOR COSTS.


Tex. Tax Code Sec. 33.50. ADJUDGED VALUE.


Tex. Tax Code Sec. 33.51. WRIT OF POSSESSION.


Tex. Tax Code Sec. 33.52. TAXES INCLUDED IN JUDGMENT.


Tex. Tax Code Sec. 33.53. ORDER OF SALE; PAYMENT BEFORE SALE.


Tex. Tax Code Sec. 33.54. LIMITATION ON ACTIONS RELATING TO PROPERTY SOLD FOR TAXES.


Tex. Tax Code Sec. 33.55. EFFECT OF JUDGMENT ON ACCRUAL OF PENALTIES AND INTEREST. A judgment for delinquent taxes does not affect the accrual after the date of the judgment of penalties and interest under this chapter on the taxes included in the judgment.


Tex. Tax Code Sec. 33.56. VACATION OF JUDGMENT.


Tex. Tax Code Sec. 33.57. ALTERNATIVE NOTICE OF TAX FORECLOSURE ON CERTAIN PARCELS OF REAL PROPERTY.


Tex. Tax Code Sec. 33.71. MASTERS FOR TAX SUITS.


Tex. Tax Code Sec. 33.72. REPORT TRANSMITTED TO COURT; NOTICE.


Tex. Tax Code Sec. 33.73. COURT ACTION ON MASTER'S REPORT; MASTER'S COMPENSATION.


Tex. Tax Code Sec. 33.74. APPEAL OF RECOMMENDATION OF FINAL JUDGMENT TO THE REFERRING COURT OR ON REQUEST OF THE REFERRING COURT.


Tex. Tax Code Sec. 33.75. DECREE OR ORDER OF COURT. If an appeal to the referring court is not filed or the right to an appeal to the referring court is waived, the findings and recommendations of the master become the decree or order of the referring court on the referring court's signing an order or decree conforming to the master's report.


Tex. Tax Code Sec. 33.76. JURY TRIAL DEMANDED.


Tex. Tax Code Sec. 33.77. EFFECT OF MASTER'S REPORT PENDING APPEAL. Pending appeal of the master's report to the referring court, the decisions and recommendations of the master are in full force and effect and are enforceable as an order of the referring court, except for orders providing for incarceration or for the appointment of a receiver.


Tex. Tax Code Sec. 33.78. MASTERS MAY NOT BE APPOINTED UNDER TEXAS RULES OF CIVIL PROCEDURE. A court may not appoint a master under Rule 171, Texas Rules of Civil Procedure, in a delinquent tax suit.


Tex. Tax Code Sec. 33.79. IMMUNITY. A master appointed under this subchapter has the judicial immunity of a district judge. All existing immunity granted masters by law, express or implied, continues in full force and effect.


Tex. Tax Code Sec. 33.80. COURT REPORTER. A court reporter is not required during a hearing held by a master appointed under this subchapter. A party, the master, or the referring court may provide for a reporter during the hearing. The record may be preserved by any other means approved by the master. The referring court or master may tax the expense of preserving the record as costs.


Tex. Tax Code Sec. 33.91. PROPERTY SUBJECT TO SEIZURE BY MUNICIPALITY.


Tex. Tax Code Sec. 33.911. PROPERTY SUBJECT TO SEIZURE BY COUNTY.


Tex. Tax Code Sec. 33.912. NOTICE.


Tex. Tax Code Sec. 33.92. INSTITUTION OF SEIZURE.


Tex. Tax Code Sec. 33.93. TAX WARRANT.


Tex. Tax Code Sec. 33.94. NOTICE OF TAX SALE.


Tex. Tax Code Sec. 33.95. PURCHASER. A purchaser for value at or subsequent to the tax sale may conclusively presume the validity of the sale and takes free of any claim of a party with a prior interest in the property subject to the provisions of Section 16.002(b), Civil Practice and Remedies Code, and subject to applicable rights of redemption.


Tex. Tax Code Sec. 34.01. SALE OF PROPERTY.


Tex. Tax Code Sec. 34.0101. SALE OF CERTAIN PROPERTY TO OWNER OF ABUTTING PROPERTY.


Tex. Tax Code Sec. 34.011. BIDDER REGISTRATION.


Tex. Tax Code Sec. 34.015. PERSONS ELIGIBLE TO PURCHASE REAL PROPERTY.


Tex. Tax Code Sec. 34.02. DISTRIBUTION OF PROCEEDS.


Tex. Tax Code Sec. 34.021. DISTRIBUTION OF EXCESS PROCEEDS IN OTHER TAX FORECLOSURE PROCEEDINGS. A person conducting a sale for the foreclosure of a tax lien under Rule 736 of the Texas Rules of Civil Procedure shall, within 10 days of the sale, pay any excess proceeds after payment of all amounts due all participants in the sale to the clerk of the court that issued the order authorizing the sale. The excess proceeds from such a sale shall be handled according to Sections 34.03 and 34.04 of this code.


Tex. Tax Code Sec. 34.03. DISPOSITION OF EXCESS PROCEEDS.


Tex. Tax Code Sec. 34.04. CLAIMS FOR EXCESS PROCEEDS.


Tex. Tax Code Sec. 34.05. RESALE BY TAXING UNIT.


Tex. Tax Code Sec. 34.051. RESALE BY TAXING UNIT FOR THE PURPOSE OF URBAN REDEVELOPMENT.


Tex. Tax Code Sec. 34.06. DISTRIBUTION OF PROCEEDS OF RESALE.


Tex. Tax Code Sec. 34.07. SUBROGATION OF PURCHASER AT VOID SALE.


Tex. Tax Code Sec. 34.08. CHALLENGE TO VALIDITY OF TAX SALE.


Tex. Tax Code Sec. 34.21. RIGHT OF REDEMPTION.


Tex. Tax Code Sec. 34.22. EVIDENCE OF TITLE TO REDEEM REAL PROPERTY.


Tex. Tax Code Sec. 34.23. DISTRIBUTION OF REDEMPTION PROCEEDS.


Tex. Tax Code Sec. 41.01. DUTIES OF APPRAISAL REVIEW BOARD.


Tex. Tax Code Sec. 41.02. ACTION BY BOARD. After making a determination or decision under Section 41.01, the appraisal review board shall by written order direct the chief appraiser to correct or change the appraisal records or the appraisal roll to conform the appraisal records or the appraisal roll to the board's determination or decision.


Tex. Tax Code Sec. 41.03. CHALLENGE BY TAXING UNIT.


Tex. Tax Code Sec. 41.04. CHALLENGE PETITION. The appraisal review board is not required to hear or determine a challenge unless the taxing unit initiating the challenge files a petition with the board before June 1 or within 15 days after the date that the appraisal records are submitted to the appraisal review board, whichever is later. The petition must include an explanation of the grounds for the challenge.


Tex. Tax Code Sec. 41.05. HEARING ON CHALLENGE.


Tex. Tax Code Sec. 41.06. NOTICE OF CHALLENGE HEARING.


Tex. Tax Code Sec. 41.07. DETERMINATION OF CHALLENGE.


Tex. Tax Code Sec. 41.08. CORRECTION OF RECORDS ON ORDER OF BOARD. The chief appraiser shall make the reappraisals or other corrections of the appraisal records ordered by the appraisal review board as provided by this subchapter. The chief appraiser shall submit a copy of the corrected records to the board for its approval as promptly as practicable.


Tex. Tax Code Sec. 41.09. CLERICAL ERRORS. At any time before approval of the appraisal records as provided by Section 41.12 of this code, the appraisal review board in writing may correct a clerical error in the records without referring the matter to the appraisal office if the correction will not affect the tax liability of a property owner and if the chief appraiser does not object in writing.


Tex. Tax Code Sec. 41.10. CORRECTION OF RECORDS ON RECOMMENDATION OF CHIEF APPRAISER. At any time before approval of the appraisal records as provided by Section 41.12 of this code, the chief appraiser may submit written recommendations to the appraisal review board for corrections in the records. If the board approves a recommended correction and it will not result in an increase in the tax liability of a property owner, the board may make the correction by written order.


Tex. Tax Code Sec. 41.11. NOTICE TO PROPERTY OWNER OF CHANGE IN RECORDS.


Tex. Tax Code Sec. 41.12. APPROVAL OF APPRAISAL RECORDS BY BOARD.


Tex. Tax Code Sec. 41.13. PROTEST HEARING DATABASE.


Tex. Tax Code Sec. 41.41. RIGHT OF PROTEST.


Tex. Tax Code Sec. 41.411. PROTEST OF FAILURE TO GIVE NOTICE.


Tex. Tax Code Sec. 41.4115. FORFEITURE OF REMEDY FOR NONPAYMENT OF TAXES.


Tex. Tax Code Sec. 41.412. PERSON ACQUIRING PROPERTY AFTER JANUARY 1.


Tex. Tax Code Sec. 41.413. PROTEST BY PERSON LEASING PROPERTY.


Tex. Tax Code Sec. 41.415. ELECTRONIC FILING OF NOTICE OF PROTEST.


Tex. Tax Code Sec. 41.42. PROTEST OF SITUS. A protest against the inclusion of property on the appraisal records for an appraisal district on the ground that the property does not have taxable situs in that district shall be determined in favor of the protesting party if he establishes that the property is subject to appraisal by another district or that the property is not taxable in this state. The chief appraiser of a district in which the property owner prevails in a protest of situs shall notify the appraisal office of the district in which the property owner has established situs.


Tex. Tax Code Sec. 41.43. PROTEST OF DETERMINATION OF VALUE OR INEQUALITY OF APPRAISAL.


Tex. Tax Code Sec. 41.44. NOTICE OF PROTEST.


Tex. Tax Code Sec. 41.445. INFORMAL CONFERENCE BEFORE HEARING ON PROTEST. The appraisal office shall hold an informal conference with each property owner who files a notice of protest with the appraisal review board and requests an informal conference. An informal conference must be held before the hearing on the protest.


Tex. Tax Code Sec. 41.45. HEARING ON PROTEST.


Tex. Tax Code Sec. 41.455. POOLED OR UNITIZED MINERAL INTERESTS.


Tex. Tax Code Sec. 41.46. NOTICE OF PROTEST HEARING.


Tex. Tax Code Sec. 41.461. NOTICE OF CERTAIN MATTERS BEFORE HEARING; DELIVERY OF REQUESTED INFORMATION.


Tex. Tax Code Sec. 41.47. DETERMINATION OF PROTEST.


Tex. Tax Code Sec. 41.48. NOTICE OF CERTAIN APPEALS; SUBMISSIONS BY PROPERTY OWNER.


Tex. Tax Code Sec. 41.61. ISSUANCE OF SUBPOENA.


Tex. Tax Code Sec. 41.62. SERVICE AND ENFORCEMENT OF SUBPOENA.


Tex. Tax Code Sec. 41.63. COMPENSATION FOR SUBPOENAED WITNESS.


Tex. Tax Code Sec. 41.64. INSPECTION OF TAX RECORDS. The appraisal review board may inspect the records or other materials of the appraisal office that are not made confidential under this code. On demand of the board, the chief appraiser shall produce the materials as soon as practicable.


Tex. Tax Code Sec. 41.65. REQUEST FOR STATE ASSISTANCE. The appraisal review board may request the comptroller to assist in determining the accuracy of appraisals by the appraisal office or to provide other professional assistance. The appraisal office shall reimburse the costs of providing assistance if the comptroller requests reimbursement.


Tex. Tax Code Sec. 41.66. HEARING PROCEDURES.


Tex. Tax Code Sec. 41.67. EVIDENCE.


Tex. Tax Code Sec. 41.68. RECORD OF PROCEEDING. The appraisal review board shall keep a record of its proceedings in the form and manner prescribed by the comptroller.


Tex. Tax Code Sec. 41.69. CONFLICT OF INTEREST. A member of the appraisal review board may not participate in the determination of a taxpayer protest in which he is interested or in which he is related to a party by affinity within the second degree or by consanguinity within the third degree, as determined under Chapter 573, Government Code.


Tex. Tax Code Sec. 41.70. PUBLIC NOTICE OF PROTEST AND APPEAL PROCEDURES.


Tex. Tax Code Sec. 41.71. EVENING AND WEEKEND HEARINGS.


Tex. Tax Code Sec. 42.01. RIGHT OF APPEAL BY PROPERTY OWNER.


Tex. Tax Code Sec. 42.015. APPEAL BY PERSON LEASING PROPERTY.


Tex. Tax Code Sec. 42.016. INTERVENTION IN APPEAL BY CERTAIN PERSONS. A person is entitled to intervene in an appeal brought under this chapter and the person has standing and the court has jurisdiction in the appeal if the property that is the subject of the appeal was also the subject of a protest hearing and the person:


Tex. Tax Code Sec. 42.02. RIGHT OF APPEAL BY CHIEF APPRAISER.


Tex. Tax Code Sec. 42.03. RIGHT OF APPEAL BY COUNTY. A county may appeal the order of the comptroller issued as provided by Subchapter B, Chapter 24 of this code apportioning among the counties the appraised value of railroad rolling stock.


Tex. Tax Code Sec. 42.031. RIGHT OF APPEAL BY TAXING UNIT.