SECTION 9.3042. Request Forms for Separate or Joint Taxation

(a) Separate taxation of standing timber.

(1) All appraisal offices and tax offices appraising property for purposes of ad valorem taxation shall prepare and make available forms for use by taxpayers to request separate taxation of standing timber from the land on which the timber is located, as provided in Tax Code, §25.10(c). The request filed with the appraisal office shall apply to all taxing units in which the specified property is located for which the office appraises.

(2) The request form for separate taxation of timber shall make provision for the following items of information:

(A) a statement indicating that the request must be filed annually between January 1 and before May 1;

(B) the year for which the request is made;

(C) the name and address of the property owner filing the request or his agent, if applicable, and an indication whether the person owns an interest in the timber or the land;

(D) the name(s) and address(es) of all owners and whether their ownership is in the land or the timber involved;

(E) the description of the land which contains the standing timber and its location;

(F) a statement of what documents will be required to prove separate ownership of the standing timber and the land;

(G) the signature of the property owner or agent; and

(H) the date of the request.

(3) The request for separate taxation form shall include the following affirmations.

(A) "I hereby affirm that the standing timber is separately owned from the land on which it is located, each being owned by the persons identified in this request."

(B) "I hereby request that the standing timber located on the land described in this request be listed on the appraisal records of the appraisal office separately from the land on which the timber is located."

(C) "I certify that the information given on this form is true and correct."

(b) Separate taxation of undivided interests.

(1) All appraisal offices and tax offices appraising property for purposes of ad valorem taxation shall prepare and make available forms for use by taxpayers to request separate taxation of an undivided interest as provided in Tax Code, §25.11(b). The request filed with the appraisal office shall apply to all taxing units in which the specified property is located for which the office appraises.

(2) The request form for separate taxation of an undivided interest shall make provisions for the following items of information:

(A) a statement indicating that the request must be filed between January 1 and before May 1;

(B) the name and address of the property owner requesting the separate listing and his agent, if applicable;

(C) the name(s) and address(es) of all other owners of the property involved;

(D) a description of the property involved;

(E) the property owner's proportionate interest in the property;

(F) a statement of what documents will be required to prove ownership in the property and the proportion the owner's interest bears to the whole;

(G) the signature of the property owner or agent; and

(H) the date of the request.

(3) The request for separate taxation form shall include the following affirmations.

(A) "I hereby affirm that I own an undivided interest in the herein described property in the proportion stated in this request."

(B) "I hereby request that my undivided interest in the specified property be listed on the appraisal records of the appraisal office separately from any remaining undivided interest."

(C) "I certify that the information given on this form is true and correct."

(c) Joint taxation of mineral interests.

(1) All appraisal offices and tax offices appraising property for purposes of ad valorem taxation shall prepare and make available forms for use by taxpayers to request joint taxation of separate interests in minerals, other than interests having a taxable value of less than $500, as provided in Tax Code, §25.12(b). The request filed with the appraisal office shall apply to all taxing units in which the specified property is located for which that office appraises.

(2) The request form for joint taxation of separate interests in minerals shall make provisions for the following items of information:

(A) a statement indicating that the request must be filed between January 1 and before May 1;

(B) the name and address of the designated operator requesting the separate listing and his agent, if applicable;

(C) an identification of the property involved;

(D) the type and amount of interest expressed in decimal form to be listed jointly in the name of the designated operator;

(E) if a portion of the nonroyalty mineral interest(s) is not intended to be listed jointly in the name of the designated operator, the name and address of the owner(s) of such interest(s) shall be listed;

(F) the signature of the designated operator or his agent;

(G) the date of the request; and

(H) a statement that a request for joint taxation may not be filed if the taxable value of the interest is less than $500.

(3) The request for joint taxation of mineral interests form shall include the affirmations found in subparagraphs (A) and (B) of this paragraph.

(A) "I hereby request that the separate mineral interests in the property described in this form be listed jointly in the manner specified herein."

(B) "I certify the information given on this form is true and correct to the best of my knowledge and belief."

(d) Compliance by appraisal offices. Offices appraising property for purposes of ad valorem taxation that fail to prepare and make available request forms for separate taxation of timber, separate taxation of undivided interests, and joint taxation of mineral interests as required in subsections (a) - (c) of this section may be judged to be in compliance upon a showing to the comptroller that such forms substantially equivalent to those required in subsections (a) - (c) of this section have been prepared and made available.

(e) The comptroller may provide model forms applicable to this section. Such forms may be revised at the discretion of the comptroller. Current forms can be obtained from the Comptroller of Public Accounts' Property Tax Assistance Division.

Source Note: The provisions of this §9.3042 adopted to be effective May 11, 1982, 7 TexReg 1697; transferred effective November 26, 1991, as published in the Texas Register September 18, 1992, 17 TexReg 6481; amended to be effective February 3, 1998, 23 TexReg 799; amended to be effective October 3, 2010, 35 TexReg 8974