Sec. 42.05. COMPTROLLER AS PARTY. The comptroller is an opposing party in an appeal by:
(1) a property owner of an order of the comptroller determining a protest of the appraisal, interstate allocation, or intrastate apportionment of transportation business intangibles; or
(2) a county or a property owner of an order of the comptroller apportioning among the counties the appraised value of railroad rolling stock.
Acts 1979, 66th Leg., p. 2310, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 53, eff. Sept. 1, 1991.
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