- (a) All offices collecting taxes for purposes of ad valorem taxation shall prepare and issue tax certificates showing the amount of delinquent taxes, penalties, and interest due on any specified property, upon the request of any person, as provided by the Texas Property Tax Code, §31.08.
(b) The tax certificate shall make provision for 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;
- (4) the account number of the property;
- (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. These special valuations include the provisions under the Texas Constitution, Article VIII, §1-d and §1-d-1; recreational, park, and scenic land; and public access airport property;
- (7) the amount of delinquent taxes, penalties, and interest due for each taxing unit;
- (8) the date of the tax certificate;
- (9) the signature of the authorized officer of the collecting office.
- (c) The tax certificate shall also make provision for 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.
- (d) Collecting offices failing to prepare tax certificates as required in this section may be judged to be in compliance upon a showing to the board that tax certificates substantially equivalent to that required in this section have been prepared.
Source Note: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.