Sec. 2003.913. PAYMENT OF TAXES PENDING APPEAL. (a) The pendency of an appeal to the office does not affect the delinquency date for the taxes on the property subject to the appeal. A property owner who appeals an appraisal review board order to the office shall pay taxes on the property subject to the appeal in an amount equal to the amount of taxes due on the portion of the taxable value of the property that is not in dispute. If the final determination of the appeal decreases the property owner's tax liability to an amount less than the amount of taxes paid, each taxing unit shall refund to the property owner the difference between the amount of taxes paid and the amount of taxes for which the property owner is liable.
(b) A property owner may not appeal to the office if the taxes on the property subject to the appeal are delinquent. An administrative law judge who determines that the taxes on the property subject to an appeal are delinquent shall dismiss the pending appeal with prejudice. If an appeal is dismissed under this subsection, the office shall retain the property owner's filing fee.
Added by Acts 2009, 81st Leg., R.S., Ch. 1180 (H.B. 3612), Sec. 1, eff. January 1, 2010.
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