,~
ORDER NO. 1190
TAX LEVY FOR 19 83
On this the 16 day of September, 1983 at a regular term of the
Commissioners' Court, with all members present, it is Ordered, Adjudged
and Decreed that the following tax levies and collections be made for the
year 19 83 in and for Kerr County, Texas, and/or other subdivisions
thereof, as follows:
COUNTY AD VALOREM
jury Fund .0080
General Fund .1810
Permanent Improvement Fund .0020
Public Library Fund .0150
Courthouse & ,7ai1 Bond Sinking Fund .0075
Courthouse & Jail Certificates of
Obligation Sinking Fund .0015
TOTAL .2150
F. M. & Lateral Road Fund .0640
Total County Tax Rate 2790
Divide Common School District #12
Local Maintenance Fund .3680
Occupation 'l'ax 50% of State Levy.
IT IS FUI7THF,R ORDERED that Kerr County opt to allow split payment of taxes
for all units for which it collects taxes. Pursuant to Sec. 31.03, State
Property Tax Code, such option allaas taxpayers who pay one-half of the unit's
taxes before December 1 to pay the remaining one-half of the taxes without penalty
or interest before July 1 of the following year.
IT IS FURPfIER ORDERID that pursuant to the provisions of Section 31.05 (b}
Kerr County adopt the following discounts to apply to payment of taxes
collected by Kerr County:
(1) three percent if the tax is paid in October or earlier;
(2) two percent if the tax is paid in November; and
,u
(3) one percent if the tax is paid in December.
Passed unanimously by the Court on motion made by Camiissioner
Lich ,seconded by Commissioner Holland
on this the lbtiz day of September, 1983.
•

W
L
§23.55. Chenge of Use of Land [added off. June 19,
1983, by SB 1193].
(i) The use of land does not change for purposes
of Subsection (a) of this section solely because the
owner of the land claims it as part of his residence
homestead for purposes of Section 11.13 of this
code.
§25.195. Inspection by Property Owner [added of f.
August 29, 1983, by HB 1655).
After the chief appraiser has submitted the
appraisal records to the appraisal review board as
provided by Section 25.22(a) of this code, a property
owner or his designated agent may inspect the
appraisal records, together with supporting data as
defined in SectionL5.01(c) of this code and
schedules used in making appraisals for the
appraisal records, relating to property of the
property owner.
§31.01. Tax Bills [as amended, eff. March 14, 1983,
by 1f6 4zs].
(c) The tax bill or a separate statement accompa-
nying the tax bill shall:
[1) identify the property subjer.t to the lax;
(2) slate the appraised value, assessed value,
and taxable value of the property;
(3) if the property is land appraised as provid-
ed by Subchapter C, D, or E, Chapterl3 of this code,
state the market value and the taxahle value for
purposes of deferred or additional taxation as
provided by Section 23.46, 23.55, or '13.76, as ap-
plicable, of this code;
(4) slate the assessment ratio for the unit;
(5) state the type and amount of any partial
exemption applicable to the property, indicating
whether it applies to appraised or assessed value;
(6) state the total tax rate for the unit;
(7) state the amount of tax due, the due date,
and the delinquency date:
(8) explain the payment option and discounts
provided by Section 31.03 and 37.05 of this code, if
available to the unit's taxpayers, and state the date
on which each of the discount periods provided by
Section 31.05 concludes, if the discounts are avail-
able:
(9) state the rates of penalty and interest im- ~
~ posed for delinquent payment of the lax; and ~
(lO) include any other information reyuired by
the State Property Tax Board._ _ ___ -----~
Q
t!~

§31.03. Split Payment of Taxes [as amended, eff. `\
August 29, by f-IB 1203, and September ], )
_ 1983, by HB 7282[ _.._ _. -_- --
_ __
(a) The governtttT; trody of a taxing unit that
collects its own taxes may provide, in the manner
reyuired by law for official ar,tion by the body, that
a person who pays one-halF of the unit's taxes
before December 1 may pay the remaining one-half
of the taxes without penalty nr interest before july
1 of the following year.
(b) The split-payment option, if adopted, applies
to taxes for all units for which the adopting taxing
TAX LAWSi1983
unit collects taxes.
(c) !f one or more taxing units contract with the
appraisal district for collection of taxes, the split
payment option provided by Subsection (a) of this
section does not apply to taxes collected by the
district unless approved by resolution adopted by a
majority of the governing bodies of the taxing units
whose taxes the district collects and filed with the
secretary of the appraisal district boardof directors.
After an appraisal district provides for the split-
payment option, the option applies to all taxes
collected by the district until revoked. It may be
revoked in the same manner as provided for adop-
tion.
§31.04. Postponement of Delinquency Date [as a-
mended, eff. March 24, 19'83, by HB 426]
(a) If tax bills are mailed after January 30, the
delinquency date provided by Section 31.01 of this
code is postponed to the first day of the next month
that will provide a period of at least 21 days after
the date of mailing Eor payment of taxes before
delinquent unless the taxing unit has adopted the
discounts provided by Section 31.05(c) of this code,
in which case the delinquency date is determined by
Subsection (d) of Ihis section.
(b) If the delinquency date is postponed as pro-
vided by this section, the assessor who mails the
bills shall notify the governing body of each taxing
unit whose taxes are included in the bills of the
postponement.
(c) A payment option provided by Section 31.03
of this code or a discount adopted under Section
31.05(6) of this code does not apply to taxes that are
calculated too late for it to be available.
(d) If a taxing unit mails its tax bills after
September 30 and adopts the discounts provided by
Section 31.05(c) of this code, the delinquency date is
postponed to the (first day of the next month follow-
ing the fourth full calendar month following the
date the tax bills were mailed.
(e) For purposes of this section, a taxing unit's
fax bills are considered mailed on the earliest date
on which the unit has mailed all or substantially all
of the tax bills.
§Sec. 31.05. Diacounts [as amended, eff. March 24, ~
1983, by HB 426, and, eff. September 1, ]98~
by HB 7282) - '-
(a] The governing body of a taxing unit that
collects its own taxes may adopt the discounts
provided by Subsection (b) or Subsection (c) of this
section, or both, in the manner required by law for
official action by the body. The discounts, if adopted
apply to taxes for a taxing unit for which the
adopting taxing unit collects taxes if the governing
body of the other unit, in the manner required by
law for official action by the body, adopts the
discounts or approves of their application to its
taxes by the collecting unit. If a taxing unit adapts
both discounts under Subsections (b) and (c) of this
section, the discounts adopted under Subsection (b)
apply unless the unit mails its tax bills after
September 30, in which rase only the discounts
under Subsection (c) apply.
(b) A taxing unit may adopt the following dis-
counts to apply regardless of the date on which it
mails its tax bills:
(1) three percent if the tax is paid in October or
earlier;
(2) two percent if the lax is paid in November;
and
(31 one percent of the tax is poi in camber.
i^' ~ tiir~----~
I 1 " (c A taxing' nit may adopt the fgN'owing dis-
counts t~ apply when it mails its tax bills after
September\
(1) three~percenl if the tax is paid before or
during the next full cal ar month following the
date on which the t• bit were mailed;
(2) two percent ;i the tax paid during the
second full calefidar month folio ing the date on
whir.h the tax hills were mailed; a d
(3) one p cent iF the tax is paid duri the ird
full cal dar month following the date wtilch
the tax ills were mailed.
§42.21. Petition for Review [us amended. eff. Aug-
ust 29, 1983, by HB 2032]
(a) A party who appeals as provided by this
chapter must file a petition Eor review with the
district court within 45 days after the party re-
ceived notice that a final order has been entered
from which an appeal may be had; failure to timely
file a petition bars any appeal under this section.
(b) A petition for review under this chapter must
be brought against the appraisal district and the
appraisal review board. The appraisal district is
served by service on the chief appraiser. The ap-
praisal review board is served by service on the
chairman of the appraisal review board. Citation is
issued and served in the manner provided by law
for civil suits generally.
§42.29. Attorney's Fees (added, rff. August 29,
]983, by Ii6 1580]
A taxpayer who prevails in an appeal to the court
under Section 42.'24 or Section 4'2.'L6 of this code
may be awarded reasonable attorney's fees not to
exceed the greater of $5,000 orLO percent of the total
amount of taxes in dispute.
Copies of any bill passed by the 68th Legislature may be obtained 6y contacting the appropriate office. Aper-
page charge is required and total charges will depend on the length of the bill requested. For copies
of a bill, contact:
HOUSE BILLS FOR SENATE BILLS
Legislative Council Senate Document Distribution
Attention: Helen Kinsey P.O. Box 120('>A
P.O. Bax 1212A Austin, Tcxas 787[1
Austin, Texas 78711 512-475-2520
5] 2-475-84.12
State Property Tax Board
SPTB PUBLICATION NO. 5 August 1983
A tax information pamphlet published by the
State Property Tax Board, P.U. Box 15900, Austin TX 787Fi 7.
BOARD MEMBERS: Ben Munson, Chairman, Denison; William ). (Bill) Barnette, San Antonio; Dr. John E. Codwell,
S r., Houston; Marvin L. )ones, Spearman; Stephen T. Jordan, Dallas; Joseph A. VanDeWalle, Sr., San Antonio
ADMINISTRATIVE STAFF: Kenneth E. Graeber, Executive Direr.lnr; Bill Cnrnes, Ed. D., Deputy Director, H. Jack
Woods, General Counsel; Larry Luedtke, Associate Director (nr Valuation: Jim Rubinson. Associate Director for
Education & Standards/Publications; David L. loost, Chie( Fiscal Officer; Mike Fa rren, Chief of Dala Processing