Sec. 41.11. NOTICE TO PROPERTY OWNER OF CHANGE IN RECORDS. (a) Not later than the date the appraisal review board approves the appraisal records as provided by Section 41.12, the secretary of the board shall deliver written notice to a property owner of any change in the records that is ordered by the board as provided by this subchapter and that will result in an increase in the tax liability of the property owner. An owner who receives a notice as provided by this section shall be entitled to protest such action as provided by Section 41.44(a)(2).
(b) The secretary shall include in the notice a brief explanation of the procedure for protesting the change.
(c) Failure to deliver notice to a property owner as required by this section nullifies the change in the records to the extent the change is applicable to that property owner.
Acts 1979, 66th Leg., p. 2303, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1997, 75th Leg., ch. 906, Sec. 13, eff. Jan. 1, 1998.
Amended by:
Acts 2007, 80th Leg., R.S., Ch. 1106 (H.B. 3496), Sec. 3, eff. January 1, 2008.
Acts 2017, 85th Leg., R.S., Ch. 357 (H.B. 2228), Sec. 4, eff. January 1, 2018.
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