Issue Date:
Revised Date: 2020-02-21

Legal Citations

Object Type

Cash — Business Regulation

Origin Date

1977 by S.B. 67, 65th Leg.

Description

For each applicant before engaging in business as professional assessor of ad valorem taxes. Each application must be accompanied by a nonrefundable processing and application fee set by the commission and must be renewed annually. An applicant for reinstatement must pay a $250 fee.

Administrative penalties not to exceed $5,000 per day per violation (collected under revenue object 3770). Civil penalties not to exceed $5,000 per day per violation (collected under revenue object 3717).

Due Date

Set by commission.

Note

Amended by S.B. 288 and H.B. 2031, 68th Leg., R.S.

Previously deposited to the Assessors Registration Fund Account (0160), abolished August 31, 1995 per § 403.094, Government Code.

Amended by S.B. 674, 76th Leg., R.S.

Board of Tax Professional Examiners (337) was abolished and duties transferred to the Texas Department of Licensing and Regulation (452) by H.B. 2447, 81st Leg., R.S.

Amended by H.B. 1179, 82nd Leg., R.S.

USAS Values

Appropriation Year 25
USAS Title PROFESSIONAL FEES
Receipt Category 03 – Business Regulation
Receipt Type 10 – Business/Professional Fees
Object Group 30 – Revenues
USAS Status A
Rev/Exp Category 01 – LICENSES, FEES, FINES, AND PENALTIES