Texas Tax Code 22.24 – Rendition and Report Forms
Current as of: 2024 | Check for updates
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(a) A person required to render property or to file a report as provided by this chapter shall use a form that substantially complies with the appropriate form prescribed or approved by the comptroller.
(b) A person filing a rendition or report shall include all information required by § 22.01.
Attorney's Note
Under the Texas Codes, punishments for crimes depend on the classification. In the case of this section:| Class | Prison | Fine |
|---|---|---|
| State jail felony | between 180 days and 2 years | up to $10,000 |
| Class A misdemeanor | up to 1 year | up to $4,000 |
Terms Used In Texas Tax Code 22.24
- Comptroller: means the Comptroller of Public Accounts of the State of Texas. See Texas Tax Code 1.04
- Market value: means the price at which a property would transfer for cash or its equivalent under prevailing market conditions if:
(A) exposed for sale in the open market with a reasonable time for the seller to find a purchaser;
(B) both the seller and the purchaser know of all the uses and purposes to which the property is adapted and for which it is capable of being used and of the enforceable restrictions on its use; and
(C) both the seller and purchaser seek to maximize their gains and neither is in a position to take advantage of the exigencies of the other. See Texas Tax Code 1.04 - Person: includes corporation, organization, government or governmental subdivision or agency, business trust, estate, trust, partnership, association, and any other legal entity. See Texas Government Code 311.005
- Property: means real and personal property. See Texas Government Code 311.005
- Swear: includes affirm. See Texas Government Code 311.005
- sworn: includes affirm or affirmed. See Texas Government Code 312.011
- Tax year: means the calendar year. See Texas Tax Code 1.04
- Year: means 12 consecutive months. See Texas Government Code 311.005
(c) The comptroller may prescribe or approve different forms for different kinds of property but shall ensure that each form requires a property owner to furnish the information necessary to identify the property and to determine its ownership, taxability, and situs. Each form must include a box that the property owner may check to permit the property owner to affirm that the information contained in the most recent rendition statement filed by the property owner in a prior tax year is accurate with respect to the current tax year in accordance with § 22.01(l). A form may not require but may permit a property owner to furnish information not specifically required by this chapter to be reported. In addition, a form prescribed or approved under this subsection must contain the following statement in bold type: “If you make a false statement on this form, you could be found guilty of a Class A misdemeanor or a state jail felony under § 37.10, Penal Code.”
(d) Except as required by § 22.01(a), a rendition or report form shall permit but not require a property owner to state the owner’s good faith estimate of the market value of the property.
(e) To be valid, a rendition or report must be sworn to before an officer authorized by law to administer an oath. The comptroller may not prescribe or approve a rendition or report form unless the form provides for the person filing the form to swear that the information provided in the rendition or report is true and accurate to the best of the person’s knowledge and belief. This subsection does not apply to a rendition or report filed:
(1) by a secured party, as defined by § 22.01;
(2) by the property owner;
(3) by an employee of the property owner;
(4) by an employee of a property owner on behalf of an affiliated entity of the property owner; or
(5) on behalf of a property owner who is rendering tangible personal property used for the production of income and whose good faith estimate of the market value of that property is not more than $150,000.