Sec. 41.04. CHALLENGE PETITION. The appraisal review board is not required to hear or determine a challenge unless the taxing unit initiating the challenge files a petition with the board before June 1 or within 15 days after the date that the appraisal records are submitted to the appraisal review board, whichever is later. The petition must include an explanation of the grounds for the challenge.
Acts 1979, 66th Leg., p. 2302, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 169, ch. 13, Sec. 134, eff. Jan. 1, 1982.
Structure Texas Statutes
Subchapter A. Review of Appraisal Records by Appraisal Review Board
Section 41.01. Duties of Appraisal Review Board
Section 41.02. Action by Board
Section 41.03. Challenge by Taxing Unit
Section 41.04. Challenge Petition
Section 41.05. Hearing on Challenge
Section 41.06. Notice of Challenge Hearing
Section 41.07. Determination of Challenge
Section 41.08. Correction of Records on Order of Board
Section 41.09. Clerical Errors
Section 41.10. Correction of Records on Recommendation of Chief Appraiser
Section 41.11. Notice to Property Owner of Change in Records