Sec. 41.412. PERSON ACQUIRING PROPERTY AFTER JANUARY 1. (a) A person who acquires property after January 1 and before the deadline for filing notice of the protest may pursue a protest under this subchapter in the same manner as a property owner who owned the property on January 1.
(b) If during the pendency of a protest under this subchapter the ownership of the property subject to the protest changes, the new owner of the property on application to the appraisal review board may proceed with the protest in the same manner as the property owner who initiated the protest.
Added by Acts 1987, 70th Leg., ch. 451, Sec. 1, eff. Aug. 31, 1987.
Structure Texas Statutes
Subchapter C. Taxpayer Protest
Section 41.41. Right of Protest
Section 41.411. Protest of Failure to Give Notice
Section 41.4115. Forfeiture of Remedy for Nonpayment of Taxes
Section 41.412. Person Acquiring Property After January 1
Section 41.413. Protest by Person Leasing Property
Section 41.415. Electronic Filing of Notice of Protest
Section 41.415. Electronic Filing of Notice of Protest
Section 41.42. Protest of Situs
Section 41.43. Protest of Determination of Value or Inequality of Appraisal
Section 41.44. Notice of Protest
Section 41.445. Informal Conference Before Hearing on Protest
Section 41.45. Hearing on Protest
Section 41.455. Pooled or Unitized Mineral Interests
Section 41.46. Notice of Protest Hearing
Section 41.461. Notice of Certain Matters Before Hearing; Delivery of Requested Information