(a) All appraisal district offices appraising property for purposes of ad valorem taxation shall develop and maintain a system of property identification and description.
(b) The system of property identification developed should provide a one-to-one relationship between a parcel of property and its identification.
(c) The system of property identification developed should provide that each property identification changes when the physical boundaries of a parcel of property changes to which it is assigned.
(d) A system of property identification developed should provide for an easily generated property identification that is achieved through a minimum of steps.
(e) A system of property identification developed should provide for easy maintenance and updating.
(f) A system of property identification developed should be convenient to use by the appraisal district office.
(g) Any information required by these sections may be maintained in electronic data processing records rather than in physical documents.
(h) Appraisal district offices failing to establish a system of property identification and description as required in this section may be judged to be in compliance upon a showing to the board that a system of property identification and description substantially equivalent to that required has been established.

Source Note: The provisions of this §9.3014 adopted to be effective July 22, 1976, 1 TexReg 1894; transferred effective November 26, 1991, as published in the Texas Register September 18, 1992, 17 TexReg 6481.