Chapter 1 Flashcards
Approval of appraisal records is due by what date
July 20
Who certifies the appraisal roll?
Chief appraiser
July 25 is a start of which phase
Assessment phase
The collection phase is which phase in the tax collector
Fourth phase
Who is responsible for
Make a decision on adopt split payments
make decisions or discount options
establish and provide for taxing unit tax office
the taxing units governing bodies?
Who is responsible to
Provide technical assistance and manuals
trains ARB members
conduct by biennial review of appraisal, district methods, and procedures
the comptroller office
The chief administrator of tax office, except county tax office, must register with who
Texas Department of licensing and regulation, TDLR
Appraisal, phase dates
January 1 to May 15
In what phase are these?
Appraisal, district responsible
Discover list appraise
Determine exemptions and special appraisal, provisions
Prepare appraisal records
Estimate to tax units by April 30
Prepare and deliver notices by May 1
Submit records to ARB by May 15
Appraisal phase
Equalization phase dates
May 15 through July 25
Which phase do you
Approve appraisal records by July 20
Chief appraiser, certified the appraisal role to the taxing units by July 25
equalization phase
Assessment, phase dates
July 25 to October 1
What phase is this?
Assessor responsible
Calculate preliminary rates in publish appropriate notices truth and taxation
Adopt tax rate
Prepare an approved tax roll
Preparing mail, tax bills
assessment phase
Collection phase dates
October 1 through throughout the year
Which phase Sends refunds, receipts, and tax certificates is which phase
Collection phase
