(a) All appraisal district offices appraising property for purposes of ad valorem taxation shall develop and maintain an alphabetical index of property owners.
(b) The alphabetical index of property owners shall contain the following items of information:
  (1) the name of the owner (listed alphabetically); and
  (2) the account number of the property.
(c) Any information required by these sections may be maintained in electronic data processing records rather than in physical documents.
(d) Appraisal district offices failing to establish an alphabetical index as required in this section may be judged to be in compliance upon a showing to the board that an alphabetical index substantially equivalent to that required has been established.

Source Note: The provisions of this §9.3009 adopted to be effective July 22, 1976, 1 TexReg 1894; amended to be effective April 30, 1981, 6 TexReg 1445; transferred effective November 26, 1991, as published in the Texas Register September 18, 1992, 17 TexReg 6481.