Opinion No.

The Honorable Byron Cook Chair, Committee on Environmental Regulation Texas House of Representatives Post Office Box 2910 Austin, Texas 78768-2910

Re: Combining real property and improvements on one parcel identification number or taxpayer account for appraisal district record purposes (RQ-0827-GA)

Dear Representative Cook:

You ask who determines whether land and improvements are combined on one single parcel identification number or taxpayer account for appraisal district1 record purposes when the land and improvements are under common ownership.2

While we find no state law that directly…