Text of section effective on January 01, 2020

1. (a) On receipt of the appraisal roll, the assessor for a taxing unit shall determine the total appraised value, the total assessed value, and the total taxable value of property taxable by the unit. He shall also determine, using information provided by the appraisal office, the appraised, assessed, and taxable value of new property.
2. (e-1) The notice requirements imposed by Subsections (e)(1)-(6) do not apply to a school district.
3. (g) A person who owns taxable property is entitled to an injunction prohibiting the taxing unit in which the property is taxable from adopting a tax rate if the assessor or designated officer or employee of the unit, as applicable, has not complied with the computation or publication requirements of this section and the failure to comply was not in good faith.

4. (h) For purposes of this section, the anticipated collection rate of a taxing unit is the percentage relationship that the total amount of estimated tax collections for the current year bears to the total amount of taxes imposed for the current year. The total amount of estimated tax collections for the current year is the sum of the collector's estimate of:

   1. (1) the total amount of property taxes imposed in the current year that will be collected before July 1 of the following year, including any penalties and interest on those taxes that will be collected during that period; and
   2. (2) the total amount of delinquent property taxes imposed in previous years that will be collected on or after July 1 of the current year and before July 1 of the following year, including any penalties and interest on those taxes that will be collected during that period.
5. (k) to (q) Expired.

Acts 1979, 66th Leg., p. 2277, ch. 841, Sec. 1, eff. Jan. 1, 1982.

Amended by Acts 1981, 67th Leg., 1st C.S., p. 163, ch. 13, Sec. 116, eff. Jan. 1, 1982;

Acts 1983, 68th Leg., p. 2165, ch. 400, Sec. 1, eff. June 17, 1983;

Acts 1983, 68th Leg., p. 5376, ch. 987, Sec. 3, eff. June 19, 1983;

Acts 1983, 68th Leg., p. 5402, ch. 1001, Sec. 1, eff. Jan. 1, 1984;

Acts 1985, 69th Leg., ch. 657, Sec. 1, 2, eff. June 14, 1985;

Acts 1985, 69th Leg., 1st C.S., ch. 1, Sec. 2, eff. Sept. 1, 1985;

Acts 1986, 69th Leg., 3rd C.S., ch. 10, art. 1, Sec. 36, eff. Jan. 1, 1987;

Acts 1987, 70th Leg., ch. 699, Sec. 1, eff. June 19, 1987;

Acts 1987, 70th Leg., ch. 849, Sec. 2, eff. Aug. 31, 1987;

Acts 1987, 70th Leg., ch. 947, Sec. 3, eff. Jan. 1, 1988;

Acts 1987, 70th Leg., ch. 988, Sec. 1, eff. June 18, 1987;

Acts 1991, 72nd Leg., ch. 14, Sec. 284 (18), eff. Sept. 1, 1991;

Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 45, eff. Sept. 1, 1991;

Acts 1993, 73rd Leg., ch. 81, Sec. 2, eff. May 4, 1993;

Acts 1993, 73rd Leg., ch. 611, Sec. 1, 2, eff. Aug. 30, 1993;

Acts 1997, 75th Leg., ch. 165, Sec. 29.01, 29.03, eff. Sept. 1, 1997;

Acts 1997, 75th Leg., ch. 1070, Sec. 54, eff. Sept. 1, 1997;

Acts 1999, 76th Leg., ch. 398, Sec. 2, eff. Aug. 30, 1999;

Acts 1999, 76th Leg., ch. 1358, Sec. 1, eff. Jan. 1, 2000;

Acts 1999, 76th Leg., ch. 1561, Sec. 1, eff. Aug. 30, 1999.