Texas Tax Code
Sec. § 11.422
Qualifications of a School


(a)

If the chief appraiser denies a timely filed application for an exemption under Section 11.21 (Schools) for a school that otherwise qualified for the exemption on January 1 of the year but that did not satisfy the requirements of Subsection (d)(5) of that section on that date, the school is eligible for the exemption for the tax year if the school:

(1)

satisfies the requirements of Section 11.21 (Schools)(d)(5) before the later of:

(A)

July 1 of the year for which the exemption applies; or

(B)

the 60th day after the date the chief appraiser notifies the school of its failure to comply with those requirements; and

(2)

within the time provided by Subdivision (1), files with the chief appraiser a new completed application for the exemption together with an affidavit stating that the school has complied with the requirements of Section 11.21 (Schools)(d)(5).

(b)

If the chief appraiser cancels an exemption for a school under Section 11.21 (Schools) that was erroneously allowed in a tax year because the appraiser determines that the school did not satisfy the requirements of Section 11.21 (Schools)(d)(5) on January 1 of that year, the school is eligible for the exemption for that tax year if the school:

(1)

was otherwise qualified for the exemption;

(2)

satisfies the requirements of Section 11.21 (Schools)(d)(5) on or before the 30th day after the date the chief appraiser notifies the school of the cancellation; and

(3)

in the time provided in Subdivision (2) files with the chief appraiser a new completed application stating that the school has complied with the requirements of Section 11.21 (Schools)(d)(5).
Added by Acts 1991, 72nd Leg., ch. 836, Sec. 6.2, eff. Sept. 1, 1991. Amended by Acts 1997, 75th Leg., ch. 1039, Sec. 17, eff. Jan. 1, 1998; Acts 1997, 75th Leg., ch. 1411, Sec. 5, eff. June 20, 1997.
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Last accessed
May. 11, 2021