8/26/10

This week, Texas Attorney General Opinion No. GA-0790 (2010) was issued on "Combining real property and improvements on one parcel identification number or taxpayer account for appraisal district record purposes."

The Summary to the Opinion stated,

"The chief appraiser of an appraisal district determines whether land and improvements are combined into a single taxpayer account or parcel. A taxpayer's separate rendition of land and improvements does not change this conclusion."

To read the opinion, click on the link below.

http://www.oag.state.tx.us/opinions/opinions/50abbott/op/2010/htm/ga-0790.htm