Sec. 2003.901. APPEALS FROM APPRAISAL REVIEW BOARD DETERMINATIONS. As an alternative to filing an appeal under Section 42.01, Tax Code, a property owner may appeal to the office an appraisal review board order determining a protest concerning the appraised or market value of property brought under Section 41.41(a)(1) or (2), Tax Code, if the appraised or market value, as applicable, of the property that was the subject of the protest, as determined by the board order, is more than $1 million.
Added by Acts 2009, 81st Leg., R.S., Ch. 1180 (H.B. 3612), Sec. 1, eff. January 1, 2010.
Amended by:
Acts 2013, 83rd Leg., R.S., Ch. 851 (H.B. 316), Sec. 2, eff. January 1, 2014.
Structure Texas Statutes
Subtitle A - Administrative Procedure and Practice
Chapter 2003 - State Office of Administrative Hearings
Subchapter Z. Appeals From Appraisal Review Board Determinations
Section 2003.901. Appeals From Appraisal Review Board Determinations
Section 2003.902. Participating Offices and Remote Hearing Sites
Section 2003.904. Applicability to Real and Personal Property
Section 2003.905. Education and Training of Administrative Law Judges
Section 2003.906. Notice of Appeal to Office; Deposit
Section 2003.907. Contents of Notice of Appeal
Section 2003.908. Notice to Property Owners
Section 2003.909. Designation of Administrative Law Judge; Location of Hearing
Section 2003.910. Scope of Appeal; Hearing
Section 2003.911. Representation of Parties
Section 2003.912. Determination of Administrative Law Judge