CHAPTER 29 - FORCED SALE OF OWNER'S INTEREST IN CERTAIN REAL PROPERTY AS REIMBURSEMENT FOR PROPERTY TAXES
REAL PROPERTY. Real property is taxable by a taxing unit if located in the unit on January 1, except as provided by (b) Tangible personal property having taxable situs at the same location as real property detached from property is taxable in that tax year under Chapter 41, Education Code. the detachment and annexation of the real property, had it occurred before January 1 of the tax year
FORCED SALE OF OWNER'S INTEREST IN CERTAIN REAL PROPERTY AS REIMBURSEMENT FOR PROPERTY TAXES PAID BY
(a) Real property seized under a tax warrant issued under Subchapter E, Chapter 33, or ordered sold (e) The presiding officer of a taxing unit selling real property under Subsection (h) or (i), under (1) pays applicable taxes on the real property before overdue; and (e) The owner of real property sold at a tax sale other than property that was used as the residence (f) The owner of real property sold at a tax sale may redeem the real property by paying the required
An agreement exempting taxable real property or leasehold interests or improvements on tax-exempt real An agreement exempting tangible personal property located on taxable or tax-exempt real property may (b) A tax abatement agreement with the owner of real property or tangible personal property that is (a) The commissioners court may execute a tax abatement agreement with the owner of taxable real property (a-3) The commissioners court may execute a tax abatement agreement with a lessee of taxable real property
(g) Notwithstanding Subsection (d), if a portion of a tract or parcel of real property that, for the then current tax year was appraised for ad valorem tax purposes under a law enacted under Section 1- (1) authorize groundwater rights appraised separately from the real property under this section to be appraised separately from real property for property tax appraisal purposes; or (2) subject real property condemned for the purpose described by Subsection (a) to an additional tax
(c) The governing body may abate taxes on any real or personal property in the county that is owned (a) The governing body may deposit all or part of the county property tax paid on a sign, on the real property on which a sign is located, or on other real or personal property owned by the owner of a sign
(c) The assessment lien may be enforced by the local government in the same manner that a property tax lien against real property may be enforced by the local government to the extent the enforcement is
(1) State and local, and foreign, real property taxes. For purposes of subsection (a), if real property is sold during any real property tax year, then— For purposes of subsection (a), if real property is sold during any real property tax year, then— property tax) liable for the real property tax for the real property tax year, then for purposes of becomes a lien on the property shall be considered liable for the real property tax for the real property
In the case of real property, such certificate shall set forth the real property purchased, for whose taxes the same was sold, the name of the purchaser, and the price paid therefor.
Taxes respecting personal property, money, credits, and real property
make a payment for each fiscal year to a unit of general local government collecting and distributing real property taxes (including a unit in Alaska outside the boundaries of an organized borough) in which (2) was subject to local real property taxes within the 5-year period before the interest is acquired property taxes because of the acquisition of the interest. However, a payment may not be more than the amount of real property taxes levied on the property during
The cost of real property shall not include any amount in respect of real property taxes which are treated
authority, except that any real property of the Corporation shall be subject to State, Territorial, county, municipal, or local taxation to the same extent according to its value as other real property authority, except that any real property of the Corporation shall be subject to State, territorial, county, municipal, or local taxation to the same extent according to its value as other real property property, personal property, probate, or recording tax or any recording or filing fees when due.
tax” means a tax or fee— (i) on the acquisition, improvement, ownership, or operation of personal property by Amtrak; and (ii) on real property, except a tax or fee on the acquisition of real property or on (2) Amtrak is not required to pay an additional tax because of an expenditure to acquire or improve real property, equipment, a facility, or right-of-way material or structures used in providing rail passenger
of general applicability imposed by a general purpose governmental unit, or (ii) any increase in real property tax revenues (attributable to increases in assessed value) by reason of the carrying out of property taxes. (B) the assessment method or rate of real property taxes with respect to property located in the financed area does not differ from the assessment method or rate of real property taxes with respect to comparable
