RTC

RTCRevenue and Taxation Code - RTC

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PART 2. ASSESSMENT

CHAPTER 1. Taxation Base

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

CHAPTER 3. Assessment Generally

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 8.5. Assessment Analyst Certificates

ARTICLE 9. Consultant Contracts

CHAPTER 4. Assessment by State Board of Equalization Generally

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. State Assessed Property Escaping Assessment

CHAPTER 5. Special Types of Property

ARTICLE 1. Generally

ARTICLE 2. Goods in Transit

ARTICLE 5. Vessels

ARTICLE 6. Certificated Aircraft

ARTICLE 7. Fractionally Owned Aircraft

CHAPTER 6. Assessor’s Office Equipment

CHAPTER 7. Responsibility of Assessor