Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013

Revenue and Taxation Code

Property Taxation

Part 2. Assessment

Table of Contents

CHAPTER 1. Taxation Base | (View entire chapter)

Article 1 Taxable and Exempt Property

Article 2 Procedure to Claim Exemptions

Article 2.5 Late Exemption Claims

Article 3 Audit of Veterans' Exemption Claims

CHAPTER 2. Legal Description of Lands for Assessment Purposes | (View entire chapter)

CHAPTER 3. Assessment Generally | (View entire chapter)

Article 1 General Requirements

Article 1.3 Assessment of Implements of Husbandry

Article 1.5 Valuation of Open-Space Land Subject to an Enforceable Restriction

Article 1.7 Valuation of Timberland and Timber

Article 1.9 Historical Property

Article 2 Information From Taxpayer

Article 2.5 Change in Ownership Reporting

Article 3 Arbitrary and Penal Assessments

Article 4 Property Escaping Assessment

Article 5 Tax-Deeded Property

Article 6 Assessment Roll

Article 7 Information to Other Taxing Agencies

Article 8 Appraiser Qualifications

Article 9 Consultant Contracts

CHAPTER 4. Assessment by State Board of Equalization Generally | (View entire chapter)

Article 1 General Provisions

Article 2 Assessments

Article 3 Reassessments and Allocation Corrections

Article 4 Assessment Estimates and Assessment Roll

Article 5 Property Statements

Article 6 Responsibility of State Board of Equalization and Its Employees [Repealed]

Article 6 Escape Assessments of State- Assessed Property [Repealed]

Article 6 State-Assessed Property Escaping Assessment

Article 7 Penal Assessments of State-Assessed Property [Repealed]

CHAPTER 5. Special Types of Property | (View entire chapter)

Article 1 Generally

Article 2 Goods In Transit

Article 5 Vessels

Article 6 Certificated Aircraft

Article 7 Fractionally Owned Aircraft

Article 7 Property of Historical Significance [Repealed]

CHAPTER 6. Assessor's Office Equipment | (View entire chapter)

CHAPTER 7. Responsibility of Assessor | (View entire chapter)