Chapter 3

Question 1

A person who turned 65 on May 15 qualifies as of what date

Answer 1

January 1

Question 2

If taxing unit offers an option general exemption, they can offer up to how much percent

Answer 2

 20%

Question 3

For school district Texas a person who is 65 or older or disabled, who has a tax ceiling what occurrs

Answer 3

Taxes will not increase above the ceiling amount

Question 4

This must be mailed on October 1 or soon as practical for what

Answer 4

Tax Bill

Question 5

Bill is sent to mortgage company who sent to property owner

Answer 5

 mortgage company

Question 6

 what is a tax bill?

Answer 6

A written statement of taxes owned on a property

Question 7

What are the requirements for requesting in the electronic bill?

Answer 7

Must be in writing, or an electronic

An agreement between assessor and tax payer

By September 15

Question 8

For decreases in tax liability such as late exemptions what bill is sent

Answer 8

Corrected bill

Question 9

 if exemption is removed after the tax bill has been paid which causes an increase, what bill  is sent

Answer 9

Supplemental bill

Question 10

Steps for electronic tax bills

Answer 10

Agreement between taxpayer and assessor

 Must be in writing or electronic format

By September 15

Assessor not required to agree

Question 11

Tax rate information on the Internet chief appraiser responsibility is

Answer 11

 create a maintain online property tax database that contains cat information must be available to the public

Question 12

Corrections made to the tax r
Roll after the governing bodies approval can require the assessor to send

Answer 12

Supplemental bills or corrected bills

Question 13

This bill is mailed after the tax and unit has sent an original tax bill and before the taxpayer pays it is what

Answer 13

 a corrected bill

Question 14

A corrected bill is required for

Answer 14

Increases and decreases and liability, such as late filed exemptions

Question 15

This bill is required when the property owners tax liability increases

Answer 15

 supplemental bill

Question 16

Loss of exemption proration if the operation reflects gained exemption, the numerator is and the denominator is

Answer 16

the number of days of the year before the exemption applies

Denominator 365

Question 17

1 d is

Answer 17

Ag use

Question 18

1D1 is

Answer 18

Open space

Question 19

Roll back
can go back how many years

Answer 19

 three

Question 20

1D ag use roll back triggers, if

Answer 20

 change in ownership

Question 21

1D1 roll back triggers

Answer 21

Change in land use only

Question 22

Collectors responsibilities include

Answer 22

Receive payments

Deposit distribute funds

Account for all funds

Issue, receipts and tax certificates

Make refunds

Calculate penalties and interest on delinquent taxes

Send delinquency notices

Administer suits and seizures to collect delinquent taxes

Question 23

Delivery of tax bills

Answer 23

Presumed delivered when bill is placed in the mail due on the date when the property owner receives it

Question 24

Tax payments can be received how

Answer 24

Check money, order, credit card or electronic funds. Transfers.

Question 25

2 Collectors payment options

Answer 25

 bills under $15 collector may wait until bill reaches $15

 Partial payments

Escrow counts

Question 26

Installment payments what are the requirements?

Answer 26

Payment must be at least 1/4 of the tax levy levy and paid before March 1

If taxpayer misses an installment deadline, 6% penalties imposed and interest a cruise on the end installment at one percent per month this is

Question 27

Official payment requirements

Answer 27

When a taxpayer has pending lawsuit, arbitration, correction, motion or protest

May pay either the tax on the amount due that is not disputed

 collector must accept payment and issue a temporary receipt

Question 28

Tax receipts must include

Answer 28

 the amount of tax and post each

The amount of tax collected for each year

A description of the property as shown on the tax roll

 the tax role account number of the property, the appraisal role account number, if it differs from the tax role number, the taxable value in the tax rate for each year for which tax receipt is requested

Question 29

Tax certificates must include

Answer 29

 name an address of the collecting office

Name and address of the property owner

Description of the property for Wichita tax certificate is issued

The account number of the property for which the tax certificate is issued

The delinquent taxes penalties and interest are due

Specified property has received a receiving special valuation, based on its use

The amount of delinquent taxes, penalties and interest due on the property for each tax in unit

Known court cost and expenses

Date of the certificate

Signature of authorized officer

An affirmation by the authorized officer that the records were checked

A statement that made a property is not included

Question 30

The Taxing unit will lose its tax lien if

Answer 30

 the certificate erroneously fails to list

A person transferred the property accompanied by the certificate

Question 31

A refund may be applied to delinquent taxes when the taxpayer

Answer 31

Owns a property on which delinquent taxes are due

The taxpayer was a sole owner of the property

The refund amount may be applied as a payment to delinquent account

Question 32

Cancellation of tax for personal property has to be more than how many years

Answer 32

10

Question 33

Cancellation of a property tax has to be more than how many years for real property

Answer 33

20

Question 34

 interest on non-litigated refunds may be required if not paid within how many days

Answer 34

60

Question 35

A legal document issued by the collector for tax unit that reflects the amount of delinquent tax penalties and interest is

Answer 35

Tax certificate

Question 36

If any erroneously tax certificate, fails to list, delinquent tax and property owner, transfers, the property accompanied by the certificate what happens to the tax units lien

Answer 36

The tax unit will lose its tax lien

Question 37

What are the requirements on applying a refund amount to delinquent taxes?

Answer 37

If the tax payer was the sole owner of the property on which a refund is owed and other property on which delinquent taxes are due

Question 38

A rate that would provide the tax unit with about the same amount of revenue it received in the preceding year from properties, tax and both years

Answer 38

No new revenue tax rate