Sec. 42.015. APPEAL BY PERSON LEASING PROPERTY. (a) A person leasing property who is contractually obligated to reimburse the property owner for taxes imposed on the property is entitled to appeal an order of the appraisal review board determining a protest relating to the property:
(1) brought by the person under Section 41.413; or
(2) brought by the property owner if the property owner does not appeal the order.
(b) A person appealing an order of the appraisal review board under this section is considered the owner of the property for purposes of the appeal. The chief appraiser shall deliver a copy of any notice relating to the appeal to the owner of the property and to the person bringing the appeal.
Added by Acts 1995, 74th Leg., ch. 581, Sec. 2, eff. Aug. 28, 1995.
Amended by:
Acts 2021, 87th Leg., R.S., Ch. 644 (H.B. 988), Sec. 23, eff. June 15, 2021.
Structure Texas Statutes
Section 42.01. Right of Appeal by Property Owner
Section 42.015. Appeal by Person Leasing Property
Section 42.016. Intervention in Appeal by Certain Persons
Section 42.02. Right of Appeal by Chief Appraiser
Section 42.03. Right of Appeal by County
Section 42.031. Right of Appeal by Taxing Unit
Section 42.05. Comptroller as Party
Section 42.06. Notice of Appeal
Section 42.07. Costs of Appeal
Section 42.08. Forfeiture of Remedy for Nonpayment of Taxes
Section 42.081. Deferral of Delinquent Tax Suit During Appeal