83rd Texas Legislature, Regular Session, House Bill 585, Chapter 1259 Page: 14 of 33
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H.B. No. 585
1 that an allocation previously allowed should be canceled, the chief
2 appraiser shall investigate. If the chief appraiser determines
3 that the property is not entitled to an allocation, the chief
4 appraiser shall cancel the allocation and deliver written notice of
5 the cancellation not later than the fifth day after the date the
6 chief appraiser makes the cancellation. A person may protest tt ie"
7 cancellation of an allocation.
8 (e) The filing of a rendition under Chapter 22 is not a
9 condition of qualification for an allocation.
10 Sec. 21.10. LATE APPLICATION FOR ALLOCATION. (a) The chief
11 appraiser shall accept and approve or deny an application for an
12 allocation under Section 21.09 after the deadline for filing the
13 application has passed if the application is filed before the date
14 the appraisal review board approves the appraisal records.
15 (b) If the application is approved, the property owner is
16 liable to each taxing unit for a penalty in an amount equal to 10
17 percent of the difference between the amount of tax imposed by:the
18 taxing unit on the property without the allocation and the amount of
19 tax imposed on the property with the allocation.
20 (c) The chief appraiser shall make an entry on the appraisal
21 records for the property indicating the property owner's liability
22 for the penalty and shall deliver a written notice of imposition of
23 the penalty, explaining the reason for its imposition, to the
24 property owner.
25 (d) The tax assessor for a taxing unit that taxes the
26 property shall add the amount of the penalty to the property owner's
27 tax bill, and the tax collector for the unit shall collect the14
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Texas. Legislature. House of Representatives. 83rd Texas Legislature, Regular Session, House Bill 585, Chapter 1259, legislative document, June 14, 2013; [Austin, Texas]. (https://texashistory.unt.edu/ark:/67531/metapth437781/m1/14/: accessed July 16, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting UNT Libraries Government Documents Department.