Real Property

Ad valorem property tax exemption for higher education institutions

Ad valorem property tax deferral on mixed-use property

A fee uniformly charged to all online means of payment by an arms-length third-party vendor, a court is likely to conclude that, does not violate the surcharge prohibitions of Finance Code subsection 339.001(a) or Business and Commerce Code section 604A.002. Whether a rental property owner or operator and a third-party vendor of online payment processing services have a true arms-length relationship is a question of fact that cannot be answered in the opinion process.

Homeowner association dues, Type-A municipality not authorized to collect

Property reappraisal procedures following a disaster|Tax year

Private transfer fee obligations under Property Code section 5.203 - consequences of failing to comply with requirements for continuation of existing

Enforceability of a right of reverter in a deed that conveys a fee simple determinable interest to a college|Enforceability of right of reverter in economic development corporation's deed of a fee simple determinable interest to an agency of the State|Enforceability of economic development corporation's right of reverter in a deed conveying a fee simple determinable to an agency of the State

Contractual assessment imposed by local government under Local Government Code chapter 399 is special assessment and treated as real estate taxes on the property

Homestead tax exemption establishing floor greater than amount set in Texas Constitution article VIII, § 1-b(e) - authority of home-rule municipality to adopt|Homestead tax exemption establishing floor greater than amount set in Texas Constitution article VIII § 1-b(e) - authority of home-rule city to adopt|Homestead tax exemption - $5,000 floor set in Texas Constitution article VIII § 1-b(e) may not be increased by home-rule municipality|Property tax exemption - chief appraiser determines individual's right to exemption and has duty to determine an exemption is inapplicable to extent it violates the law

Classification of recreational vehicle park occupants as licensees or tenants for eviction purposes

County Clerk duties on accepting and filing electronic and paper documents|Filing requirements of real property documents with county clerk

Forfeited property, an attorney representing the state must administer property forfeited under chapter 59 of the Code of Criminal Procedure consistent with accepted accounting practices and the terms of any local agreement with a law enforcement agency|Forfeited property subject to administration under article 59.06(a) of the Code of Criminal Procedure is state property|Forfeited property, property forfeited under chapter 59 of the Texas Code of Criminal Procedure is generally exempt from ad valorem taxation. If exempt, the attorney representing the state need not apply for an exemption for it to be effective|Forfeited property, property forfeited under chapter 59 of the Code of Criminal Procedure may be leased as proper administration of property under article 59.06(a) of the code, and is not subject to statutory bidding procedures|Forfeited property, attorney representing the state must administer property forfeited under chapter 59 of the Code of Criminal Procedure consistent with accepted accounting practices and the terms of any local agreement with a law enforcement agency|Forfeited property, an attorney representing the state may lease forfeited property only if the lease is consistent with the local agreement and with the attorney's statutory duties to ultimately dispose of property by sale or transfer and distribute any

Electronically generated real estate filings, a clerk has no authority to accept or paper copies thereof and cannot be liable for civil penalty for refusing|Electronic Signatures in Global and National Commerce Act (the "E-Sign Act") does not require a county clerk to accept electronically generated real estate filings or paper copies thereof|Electronically generated real estate filings, a county clerk has no authority to accept or paper copies thereof and cannot be liable for civil penalty for refusing

Lien for public improvement district assessment created by statute may be enforced by foreclosure of a homestead provided that the lien predates the date the property became a homestead and the amounts to be collected fall within the lien's scope|Foreclosure to collect public improvement district assessment permissible if the statutory lien created by section 372.018(b) of the Local Government Code predates the date the property became a homestead and the amounts to be collected fall within the li|Public improvement district assessment may be enforced by foreclosure of a homestead provided that the statutory lien created by section 372.018(b) of the Local Government Code predates the date the property became a homestead and the amounts to be collec|Homestead, a public improvement district assessment may be enforced by foreclosure of a homestead provided that the statutory lien created by section 372.018(b) of the Local Government Code predates the date the property became a homestead and the amounts

Homestead, a property owner may encumber the property with a covenant running with the land, which, depending on the particular instruments and circumstances involved, may be enforced by foreclosure without violating subsequent purchasers' constitutional

Copying of real property plats, clerk who wishes to regulate should promulgate rules, but validity of any particular rule is a question of fact

Apartment building employees, license required to engage in structural pest control as defined in section 1951.003 of the Occupations Code by applying pesticides to the apartment landscape

Seawall built by city and funded by public funds may not be built on private land absent an easement or other appropriate interest in the land|City that builds seawall funded by assessments must maintain sufficient control over it to ensure that the public purpose is accomplished and to protect the public's interest in it|City may not build publicly-funded seawall on private land absent an easement or other appropriate interest in the land|Owner may exclude others from his real property|Assessment on property to pay for public improvements that specially benefit the property are levied under taking power but are distinct from general property tax|Assessment, special assessment|Easement

Brazos River Authority, authority to offer lessees over 65 years of age lease rate discounts and rate freezes under general leasing authority and article III, section 52(a) of Texas Constitution

Recreational vehicle parks as property subject to criminal trespass statute

Indexing of certain real property instruments accepted for recording under Property Code section 12.011(b)(2)|Instrument accepted for recording under Property Code section 12.011(b)(2), indexing of

Definition of "residence homestead" for purposes of payment of property taxes under section 11.13(j), Tax Code, differs from definition of "homestead" for purposes of exemption from forced sale pursuant to article XVI, section 51 of the Texas Constitution|Whether multiple parcels of land may constitute "residence homestead" is question of fact|Residence homestead

Retroactive laws, construction of statute prohibiting certain deed restrictions as

Tax Code sections 33.06 and 32.065, a deferral to pay taxes on a residence homestead for a property owner age 65 or older also prohibits a property tax lender from exercising a remedy of foreclosure or judicial sale until the 181st day after the date the individual no longer owns and occupies the property as a residence homestead

Taxpayer account, the chief appraiser determines whether land and improvements are combined into a single taxpayer account|Rendition, a property owner who renders land and improvements separately is not entitled, as a matter of law, to have the land and improvements organized into separate taxpayer accounts

Chief appraiser, initial determination about eligibility of tax exemptions rests with|Tax exempt property, tax exempt status of leasehold interest in

Amount specified in the Charitable Raffle Enabling Act, the cap on the value of a residential dwelling that has not yet been constructed and that is offered or awarded as a prize at a raffle for which a qualified organization provides any consideration is the

Restrictive covenant, in order to be enforceable, the grantee must have had notice, either actual or constructive, of the\r\n\r\nForeclosure, a lien that resulted from a covenant that does not run with the land is not subject to

Accrual of penalty and interest on delinquent ad valorem taxes after county purchases real property

Fact question beyond the purview of an attorney general opinion. Whether any particular set of circumstances will result in liability is a

Property Code section 202.006 is not a bill of attainder prohibited by the Texas or United States Constitutions|Contract Clauses of the Texas and United States Constitutions, property owners\\' association covenants are treated as contracts between parties under Texas law and are therefore protected by|Both the Texas and United States Supreme Courts have determined that the constitutional rule against impairment of contracts may yield to statutes that serve a significant and legitimate public purpose.

Tax Code section 34.05 refers to \\"the right, title, and interest acquired or held,\\" which plainly means all of the rights, title, and interests acquired or held by each taxing unit. The phrase \\"acquired or held\\" can be read to suggest that the rights, title, and interests originally acquired by a taxing unit at the tax foreclosure sale may be different from what is held by a taxing unit at the time the property is resold.|The plain language of Tax Code section 34.05 requires that all rights, title, and interests held by the taxing unit at the time the property is resold must be conveyed in the deed.|Tax Code section 34.05 contains no language authorizing a taxing unit, by itself or on behalf of other taxing units, to reserve any interest when reselling a property it acquired at a tax foreclosure sale.|Tax Code section 34.05 authorizes a taxing unit to resell property acquired at a tax foreclosure sale and provides a specific method for doing so that does not allow for the reservation of any property interests in the resale deed. Thus, a court would likely conclude that section 34.05 does not authorize a taxing unit to reserve mineral interests on property it acquired at a tax foreclosure sale if it holds such interests at the time the property is resold.|Tax Code chapter 34 governs the sale and acquisition of property subject to tax foreclosure. Under section 34.01, a property that fails to receive a sufficient bid at a tax foreclosure sale may be \\"bid off\\" to the taxing unit that initiated the sale.

Sale of building located on a city street to a private entity

Tax exemption for property equitably owned by charitable organization|Chief appraiser, initial determination about eligibility for tax exemption rests with

Waste disposal site for materials dredged from Intercoastal Waterway, property used as may not be exempted from taxation|Tax exemption not available for property used as waste disposal site for materials dredged from Intercoastal Waterway

Taxation methods for calculating "net to land" in determining appraised value of open space land, constitutionality of|Comptroller's regulation regarding valuation methods for calculating "net to land" in determining appraised value of open space land, validity of|Valuation methods for calculating "net to land" in determining appraised value of open space land, constitutionality of|Open space land, constitutionality of valuation methods for calculating "net to land" in determining appraised value

Rent action, citation must be served in compliance with rules for issuance and service of citation in ordinary civil proceedings|Forcible entry and detainer actions, rules for issuance and service of citation do not apply to suits for rent that are joined|Rent action, service of defendant according to rules in forcible entry and detainer suit does not confer personal jurisdiction in|Civil procedure rules with doubtful meaning, construe to avoid mischievous consequences and applications that would violate constitutional rights

Abstract of judgment may constitute cloud on judgment debtor's title to homestead property located in county where abstract is recorded but cannot in itself constitute slander of homestead title

Easements, authority of district to use for recreational and environmental purposes|Tax and bond revenues, authority of district to use for recreational improvements|Contractual instruments, including easements, attorney general does not construe in attorney general opinions|Easements, authority of flood control district to use for recreational and environmental purposes|Tax and bond revenues, authority of flood control district to use for recreational improvements|Easements, authority of flood control district to use for environmental purposes

Equipment used to produce minerals on mineral leasehold estate, whether appraised as real property or personal property

Agricultural land acquired by state, whether subject to rollback tax|Rollback tax, if agricultural land acquired by state subject to|Construction of agricultural use statutes entitled to consideration only to extent reasonable and consistent with statute|Agricultural land acquired for Superconducting Super Collider project, whether subject to rollback tax|Agency construction of statute agency authorized to enforce entitled to consideration only to extent reasonable and consistent with statute|Land acquired by state

Attorney fees, common law authorizes governmental body to reimburse officer's or employee's in certain circumstances|Chief appraiser's attorney fees, board of directors of appraisal district may reimburse if authorized to do so by statute or under the common law|Chief appraiser prosecuted for alleged failure to notify landowners of change of use, appraisal district may reimburse attorney fees under common law if board makes certain determinations|Attorney fees of chief appraiser prosecuted for alleged failure to notify landowners of change of use, district may reimburse under common law if board makes certain determinations

Disinterment, permit from the Texas Department of Health required to remove remains from a cemetery to another, offsite location or to disturb remains in an unknown or abandoned cemetery in order to construct improvements on the property|Cemeteries, property dedicated as a cemetery must be used as a cemetery unless and until the dedication is removed|Cemetery location, restrictions in section 711.008 of the Health and Safety Code do not apply to a cemetery established and used for interment prior to September 1, 1991

Real estate appraisers, authority to complete valuation conditions form for FHA appraisals|FHA appraisals, authority of real estate appraiser to complete valuation conditions form for

Travel trailers, whether travel trailer located on land of another may be taxed as an improvement to real property|Personal property, consequences of governmental body's failure to hold a public hearing regarding proposal to tax personal property otherwise exempt from taxation

Youth-development-association-use tax exemption, qualification of agricultural open-space land for does not constitute a change of use triggering rollback tax when property still used for agricultural purposes

Subdivision deed restrictions modifications instituted by property owners' association, property owner may not exclude owner's property from by filing acknowledged exclusion statement

Working interest in an oil and gas lease appertaining to surface property that crosses a county line, each county must separately determine the market value to the interest only as it pertains to surface property located in the county according to accepte|Working interest in an oil and gas lease appertaining to surface property that crosses a county line, each county must separately determine the market value to the interest only as it pertains to surface property located in the county according to accepted

A nonprofit organization leasing a publicly owned property may generally qualify for and obtain the state tax credit for certified rehabilitation of certified historic structures on behalf of the public owner pursuant to Tax Code, chapter 171, subchapter S.

Purely economic, non-physical damage to property caused by the COVID-19 disaster is not eligible for the temporary tax exemption provided by section 11.35 of the Tax Code.

Government Code section 418.108 does not, by itself, authorize a county judge, a mayor of a municipality, or any other local government official to commandeer private property to respond to a disaster.

Emergency powers granted by Government Code chapter do not authorize local governmental entities operating under a declared disaster to independently rewrite state law such as Property Code chapter 24 governing evictions.

Education Code subsections 11.151(c) and 11.154(a) authorize the Blinn College District to convey the Star of the Republic Museum’s real and personal property to the Texas Historical Commission so long as the transfer complies with Texas Constitution article III, subsection 52(a).

Transfer of county school land to an independent school district

 Authority of a licensed professional engineer to certify a subdivision plat in specific circumstances

Corporate entity serving as a substitute trustee for purposes of conducting a mortgage foreclosure sale under Property Code chapter 51