§ 9.04. Unrendered Property  


Latest version.
  • The tax assessor-collector shall assess all property subject to taxation which for any cause has not been rendered, placing such valuation thereon in accordance with law. If the owners of such property are unknown such assessment may be made in the name "Unknown." If the tax assessor-collector fixes a value higher than that shown on the owner's last statement, the tax assessor-collector shall, except as to unknown owners, give written notice thereof to such owner at the owner's last known address by depositing the same, postage paid, in the U. S. mail, notifying the owner of such change and advising the owner that such owner may appear before the board of equalization to protest such change. Unknown owners shall be notified by publication one (1) time in the official newspaper of the city.

State law reference

Omitted property, V.T.C.A., Tax Code, Sec. 25.21.