(a) All appraisal district offices appraising property for purposes of ad valorem taxation shall develop and tax offices collecting ad valorem taxes shall maintain open-space land valuation; agricultural-use valuation; timber-use valuation; recreational, park, and scenic land valuation; and public access airport property lists. These lists shall be made available to the public.
(b) These five lists, categorized by the type of valuation granted, shall contain the following items of information for each 12-month period beginning June 1:
  (1) the name of at least one owner (kept in alphabetical order) of the property as of January 1 of the tax year;
  (2) the account number of the property;
  (3) the legal description of the real property; and
  (4) the acreage of the property.
(c) Any information required by these sections may be maintained in electronic data processing records rather than in physical documents.
(d) No provisions in these sections are to be construed as prohibiting the consolidation of lists.
(e) Offices failing to establish open-space land valuation; agricultural use valuation; timber use valuation; recreational, park, and scenic land valuation; and public access airport property lists as required in this section may be judged to be in compliance upon a showing to the board that such lists substantially equivalent to that have been established.

Source Note: The provisions of this §9.3012 adopted to be effective April 30, 1981, 6 TexReg 1441; amended to be effective October 30, 1981, 6 TexReg 3873; transferred effective November 26, 1991, as published in the Texas Register September 18, 1992, 17 TexReg 6481.