1. (a) All offices assessing and collecting taxes for purposes of ad valorem taxation shall prepare and issue current, delinquent, and special valuation rollback tax bills or statements, as applicable and required by the Tax Code.

2. (b) Current tax bills or statements shall be prepared as follows.

   1. (1) Current tax bills shall be issued to each person in whose name the property is listed, or to his authorized agent, by October 1, or as soon thereafter as practicable. In the case of mortgaged property where taxes are paid from an escrow account controlled by the mortgagee (mortgage holder), the notice requirements shall be satisfied by sending the tax bill to the mortgagee. Written authorization by the property owner is not required in order to deliver the tax bill to the mortgage company when the mortgage company acknowledges that it has authority for payment of taxes on the property.
   2. (2) The items of information to be included on the current tax bill are those set forth in the Tax Code, §31.01(c) and (d).
   3. (3) Current tax bills prepared for owners of special inventory shall separately itemize the taxes levied against the special inventory pursuant to Tax Code, §§23.122, 23.12, 23.1242, and 23.128.

3. (c) Delinquent tax bills or statements shall be prepared as follows.

   1. (1) As outlined in the Tax Code, §33.04, delinquent tax bills shall be delivered to each person whose name appears on the current and cumulative delinquent tax rolls.

   2. (2) The following items of information shall be included on each delinquent tax bill:

      1. (A) the name, address, and telephone number of the collecting office, the name of the taxing unit(s) for which delinquent taxes are due on the specified property for which that office collects, and the name and telephone number of the assessor for the taxing unit(s) if different from the collector;
      2. (B) the name and address of the property owner and/or agent;
      3. (C) the description of the property;
      4. (D) the account number of the property;
      5. (E) the year(s) for which the taxes are delinquent;
      6. (F) the amount(s) of delinquent taxes, penalties, and interest due, indicating the amount due each taxing unit;
      7. (G) the date by which the taxes delinquent should be paid before additional penalties and interest are applied;
      8. (H) at the option of the collecting office, more than one year of delinquent taxes may be included on one delinquent tax bill.
   3. (3) Delinquent tax bills prepared for owners of special inventory shall separately itemize the taxes levied against special inventory pursuant to Tax Code, §§23.122, 23.12, 23.1241, and 23.128, and must include the name and telephone number of the assessor for the taxing unit and, if different, of the collector for the unit.

4. (d) Special valuation rollback tax bills shall be prepared as follows.

   1. (1) Special valuation rollback tax bills shall be issued as provided in the Tax Code, Chapter 23, specifically §23.46(c) for the rollback taxes under agricultural-use valuation; §23.55(e) for the rollback taxes under open-space agricultural land valuation; §23.76(e) for the rollback taxes under open-space timber land valuation; §23.86(c) for the rollback taxes for recreational, park, and scenic land valuation; and §23.96(c) for the rollback taxes for public access airport property.

   2. (2) The following minimum items of information shall be included on the special valuation rollback tax bills:

      1. (A) the description of the property subject to the rollback tax;
      2. (B) the account number of the property;
      3. (C) the year(s) for which the rollback tax is imposed;
      4. (D) the amount of taxes which would have been imposed on the property for the year(s) based on the market value of the property;
      5. (E) the amount of taxes that were imposed on the property for the year(s) based on the productivity value of the property;
      6. (F) the difference of taxes between market and productivity values for the year(s) on the property;
      7. (G) the amount of interest imposed on the property for the year(s);
      8. (H) the total amount of tax and interest due and the due date;
      9. (I) the rates of penalty and interest imposed for delinquent payment of the taxes and interest;
      10. (J) a statement indicating that the taxes due are for rollback tax purposes;
      11. (K) include the name and telephone number of the assessor for the taxing unit and if different, of the collector for the unit.
5. (e) Offices assessing and collecting taxes for purposes of ad valorem taxation that fail to prepare and issue current, delinquent, and special valuation rollback tax bills as required in this section may be judged to be in compliance upon a showing to the board that such statements substantially equivalent to those required in this section have been prepared.

Source Note:The provisions of this §9.3038 adopted to be effective March 24, 1982, 7 TexReg 1056; transferred effective November 26, 1991, as published in the Texas Register September 18, 1992, 17 TexReg 6481; amended to be effective March 16, 1994, 19 TexReg 1467; amended to be effective February 3, 1998, 23 TexReg 799.