Current through Reg. 49, No. 45; November 8, 2024
Section 9.3040 - Tax Certificates(a) All offices collecting ad valorem taxes shall prepare and issue tax certificates, upon the request of any person, as provided by Tax Code, § 31.08.(b) The tax certificate shall include the following items of information: (1) the name and address of the collecting office and the name of the taxing unit(s) for which that office collects on the specified property;(2) the name and address of the property owner;(3) the description of the property for which the tax certificate is issued;(4) the account number of the property for which the tax certificate is issued;(5) the year for which delinquent taxes, penalties, and interest are due;(6) if the specified property has received or is receiving special valuation based on its use, a statement that additional rollback taxes may become due as provided by Tax Code, Chapter 23;(7) the amount of delinquent taxes, penalties, interest, and any known costs and expenses as provided by Tax Code, § 33.48, due for each taxing unit;(8) the date of the tax certificate; and(9) the signature of the authorized officer of the collecting office.(c) The tax certificate shall include an affirmation by the authorized officer of the collecting office that a careful check of the tax records of the office has been made on the specified property and the tax certificate indicates the amount of delinquent taxes. The tax certificate shall also include a statement that property omitted from the appraisal roll as described under Tax Code, § 25.21 is not included in the certificate and that a purchaser is absolved of liability for the taxes based on omitted property.(d) A tax certificate form must substantially comply with the requirements of this section.34 Tex. Admin. Code § 9.3040
The provisions of this §9.3040 adopted to be effective March 24, 1982, 7 TexReg 1057; transferred effective November 26, 1991, as published in the Texas Register September 18, 1992, 17 TexReg 6481; amended to be effective November 9, 2005, 30 TexReg 7229