Course 7 property tax law
Tax - answer Government legally requires a person or organization to make payment
Property tax - answer Measured according to the value of property that a tax payer
owns
Property tax system - answer Administer property taxes, agencies they work for, and
the rules and regulations that govern what they do
Statute - answer a written law passed by a legislative body
Appraisal district - answer A special purpose local government that appraises property
for property tax purposes
Taxing unit - answer A local government that imposes property taxes
Governing body - answerA group of officials who oversee local government
Appraisal review board - answerThe body of citizens who hear property tax disputes
tax assessor - answerResponsible for calculating, preparing, and generating taxes
tax assessor - answerCollects and accounts for taxes
What are four constitutional standards regarding property tax in Texas? - answer-
property must be in proportion to its value
- legislative has authority to determine methods which value is determined
- equal and uniform
- no property should be assessed for more than its market value
What effect does case law have on property tax law or statutory law? - answerIf there is
a conflict between common law and legislative, then legislative prevails (statutory)
3 main agencies that have a direct impact on property taxation - answer-Texas
comptrollers
-TDLR
-SOAH
Name the federal constitutional principles that can affect Texas property tax? -
answerDoctrine of federal supremacy
Interstate commerce
Due process clause
Tax - answer Government legally requires a person or organization to make payment
Property tax - answer Measured according to the value of property that a tax payer
owns
Property tax system - answer Administer property taxes, agencies they work for, and
the rules and regulations that govern what they do
Statute - answer a written law passed by a legislative body
Appraisal district - answer A special purpose local government that appraises property
for property tax purposes
Taxing unit - answer A local government that imposes property taxes
Governing body - answerA group of officials who oversee local government
Appraisal review board - answerThe body of citizens who hear property tax disputes
tax assessor - answerResponsible for calculating, preparing, and generating taxes
tax assessor - answerCollects and accounts for taxes
What are four constitutional standards regarding property tax in Texas? - answer-
property must be in proportion to its value
- legislative has authority to determine methods which value is determined
- equal and uniform
- no property should be assessed for more than its market value
What effect does case law have on property tax law or statutory law? - answerIf there is
a conflict between common law and legislative, then legislative prevails (statutory)
3 main agencies that have a direct impact on property taxation - answer-Texas
comptrollers
-TDLR
-SOAH
Name the federal constitutional principles that can affect Texas property tax? -
answerDoctrine of federal supremacy
Interstate commerce
Due process clause
