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Chapter 41 - Local Review
Subchapter A. Review of Appraisal Records by Appraisal Review Board
Section 41.01. Duties of Appraisal Review Board - Sec. 41.01. DUTIES OF APPRAISAL REVIEW BOARD. (a) The appraisal...
Section 41.02. Action by Board - Sec. 41.02. ACTION BY BOARD. After making a determination or...
Section 41.03. Challenge by Taxing Unit - Sec. 41.03. CHALLENGE BY TAXING UNIT. (a) A taxing unit...
Section 41.04. Challenge Petition - Sec. 41.04. CHALLENGE PETITION. The appraisal review board is not...
Section 41.05. Hearing on Challenge - Sec. 41.05. HEARING ON CHALLENGE. (a) On the filing of...
Section 41.06. Notice of Challenge Hearing - Sec. 41.06. NOTICE OF CHALLENGE HEARING. (a) The secretary of...
Section 41.07. Determination of Challenge - Sec. 41.07. DETERMINATION OF CHALLENGE. (a) The appraisal review board...
Section 41.08. Correction of Records on Order of Board - Sec. 41.08. CORRECTION OF RECORDS ON ORDER OF BOARD. The...
Section 41.09. Clerical Errors - Sec. 41.09. CLERICAL ERRORS. At any time before approval of...
Section 41.10. Correction of Records on Recommendation of Chief Appraiser - Sec. 41.10. CORRECTION OF RECORDS ON RECOMMENDATION OF CHIEF APPRAISER....
Section 41.11. Notice to Property Owner of Change in Records - Sec. 41.11. NOTICE TO PROPERTY OWNER OF CHANGE IN RECORDS....
Section 41.12. Approval of Appraisal Records by Board - Sec. 41.12. APPROVAL OF APPRAISAL RECORDS BY BOARD. (a) By...
Subchapter C. Taxpayer Protest
Section 41.41. Right of Protest - Sec. 41.41. RIGHT OF PROTEST. (a) A property owner is...
Section 41.411. Protest of Failure to Give Notice - Sec. 41.411. PROTEST OF FAILURE TO GIVE NOTICE. (a) A...
Section 41.4115. Forfeiture of Remedy for Nonpayment of Taxes - Sec. 41.4115. FORFEITURE OF REMEDY FOR NONPAYMENT OF TAXES. (a)...
Section 41.412. Person Acquiring Property After January 1 - Sec. 41.412. PERSON ACQUIRING PROPERTY AFTER JANUARY 1. (a) A...
Section 41.413. Protest by Person Leasing Property - Sec. 41.413. PROTEST BY PERSON LEASING PROPERTY. (a) A person...
Section 41.415. Electronic Filing of Notice of Protest - Text of section as added by Acts 2009, 81st Leg.,...
Section 41.42. Protest of Situs - Sec. 41.42. PROTEST OF SITUS. A protest against the inclusion...
Section 41.43. Protest of Determination of Value or Inequality of Appraisal - Sec. 41.43. PROTEST OF DETERMINATION OF VALUE OR INEQUALITY OF...
Section 41.44. Notice of Protest - Sec. 41.44. NOTICE OF PROTEST. (a) Except as provided by...
Section 41.445. Informal Conference Before Hearing on Protest - Sec. 41.445. INFORMAL CONFERENCE BEFORE HEARING ON PROTEST. The appraisal...
Section 41.45. Hearing on Protest - Sec. 41.45. HEARING ON PROTEST. (a) On the filing of...
Section 41.455. Pooled or Unitized Mineral Interests - Sec. 41.455. POOLED OR UNITIZED MINERAL INTERESTS. (a) If a...
Section 41.46. Notice of Protest Hearing - Sec. 41.46. NOTICE OF PROTEST HEARING. (a) The appraisal review...
Section 41.461. Notice of Certain Matters Before Hearing; Delivery of Requested Information - Sec. 41.461. NOTICE OF CERTAIN MATTERS BEFORE HEARING; DELIVERY OF...
Section 41.47. Determination of Protest - Sec. 41.47. DETERMINATION OF PROTEST. (a) The appraisal review board...
Subchapter D. Administrative Provisions
Section 41.61. Issuance of Subpoena - Sec. 41.61. ISSUANCE OF SUBPOENA. (a) If reasonably necessary in...
Section 41.62. Service and Enforcement of Subpoena - Sec. 41.62. SERVICE AND ENFORCEMENT OF SUBPOENA. (a) A sheriff...
Section 41.63. Compensation for Subpoenaed Witness - Sec. 41.63. COMPENSATION FOR SUBPOENAED WITNESS. (a) An individual who...
Section 41.64. Inspection of Tax Records - Sec. 41.64. INSPECTION OF TAX RECORDS. The appraisal review board...
Section 41.65. Request for State Assistance - Sec. 41.65. REQUEST FOR STATE ASSISTANCE. The appraisal review board...
Section 41.66. Hearing Procedures - Sec. 41.66. HEARING PROCEDURES. (a) The appraisal review board shall...
Section 41.67. Evidence - Sec. 41.67. EVIDENCE. (a) A member of the appraisal review...
Section 41.68. Record of Proceeding - Sec. 41.68. RECORD OF PROCEEDING. The appraisal review board shall...
Section 41.69. Conflict of Interest - Sec. 41.69. CONFLICT OF INTEREST. A member of the appraisal...
Section 41.70. Public Notice of Protest and Appeal Procedures - Sec. 41.70. PUBLIC NOTICE OF PROTEST AND APPEAL PROCEDURES. (a)...
Section 41.71. Evening and Weekend Hearings - Sec. 41.71. EVENING AND WEEKEND HEARINGS. (a) An appraisal review...
Chapter 41A - Appeal Through Binding Arbitration
Section 41A.01. Right of Appeal by Property Owner - Sec. 41A.01. RIGHT OF APPEAL BY PROPERTY OWNER. As an...
Section 41A.015. Limited Binding Arbitration to Compel Compliance With Certain Procedural Requirements Related to Protests - Sec. 41A.015. LIMITED BINDING ARBITRATION TO COMPEL COMPLIANCE WITH CERTAIN...
Section 41A.02. Notice of Right to Arbitration - Sec. 41A.02. NOTICE OF RIGHT TO ARBITRATION. An appraisal review...
Section 41A.03. Request for Arbitration - Sec. 41A.03. REQUEST FOR ARBITRATION. (a) To appeal an appraisal...
Section 41A.04. Contents of Request Form - Sec. 41A.04. CONTENTS OF REQUEST FORM. The comptroller by rule...
Section 41A.05. Processing of Registration Request - Sec. 41A.05. PROCESSING OF REGISTRATION REQUEST. (a) Not later than...
Section 41A.06. Registry and Qualification of Arbitrators - Sec. 41A.06. REGISTRY AND QUALIFICATION OF ARBITRATORS. (a) The comptroller...
Section 41A.061. Continued Qualification of Arbitrator; Renewal of Agreement - Sec. 41A.061. CONTINUED QUALIFICATION OF ARBITRATOR; RENEWAL OF AGREEMENT. (a)...
Section 41A.07. Appointment of Arbitrator - Sec. 41A.07. APPOINTMENT OF ARBITRATOR. (a) On receipt of the...
Section 41A.08. Notice and Hearing; Representation of Parties - Sec. 41A.08. NOTICE AND HEARING; REPRESENTATION OF PARTIES. (a) On...
Section 41A.09. Award; Payment of Arbitrator's Fee - Sec. 41A.09. AWARD; PAYMENT OF ARBITRATOR'S FEE. (a) Not later...
Section 41A.10. Payment of Taxes Pending Appeal - Sec. 41A.10. PAYMENT OF TAXES PENDING APPEAL. (a) The pendency...
Section 41A.11. Postappeal Administrative Procedures - Sec. 41A.11. POSTAPPEAL ADMINISTRATIVE PROCEDURES. An arbitration award under this...
Section 41A.12. Use of Properties as Samples - Sec. 41A.12. USE OF PROPERTIES AS SAMPLES. An arbitrator's determination...
Section 41A.13. Rules - Sec. 41A.13. RULES. The comptroller may adopt rules necessary to...
Chapter 42 - Judicial Review
Subchapter A. In General
Section 42.01. Right of Appeal by Property Owner - Sec. 42.01. RIGHT OF APPEAL BY PROPERTY OWNER. (a) A...
Section 42.015. Appeal by Person Leasing Property - Sec. 42.015. APPEAL BY PERSON LEASING PROPERTY. (a) A person...
Section 42.016. Intervention in Appeal by Certain Persons - Sec. 42.016. INTERVENTION IN APPEAL BY CERTAIN PERSONS. A person...
Section 42.02. Right of Appeal by Chief Appraiser - Sec. 42.02. RIGHT OF APPEAL BY CHIEF APPRAISER. (a) On...
Section 42.03. Right of Appeal by County - Sec. 42.03. RIGHT OF APPEAL BY COUNTY. A county may...
Section 42.031. Right of Appeal by Taxing Unit - Sec. 42.031. RIGHT OF APPEAL BY TAXING UNIT. (a) A...
Section 42.04. Intervention by State or Political Subdivision Owning Property Subject to Taxable Leasehold - Sec. 42.04. INTERVENTION BY STATE OR POLITICAL SUBDIVISION OWNING PROPERTY...
Section 42.05. Comptroller as Party - Sec. 42.05. COMPTROLLER AS PARTY. The comptroller is an opposing...
Section 42.06. Notice of Appeal - Sec. 42.06. NOTICE OF APPEAL. (a) To exercise the party's...
Section 42.07. Costs of Appeal - Sec. 42.07. COSTS OF APPEAL. The reviewing court in its...
Section 42.08. Forfeiture of Remedy for Nonpayment of Taxes - Sec. 42.08. FORFEITURE OF REMEDY FOR NONPAYMENT OF TAXES. (a)...
Section 42.081. Deferral of Delinquent Tax Suit During Appeal - Sec. 42.081. DEFERRAL OF DELINQUENT TAX SUIT DURING APPEAL. A...
Section 42.09. Remedies Exclusive - Sec. 42.09. REMEDIES EXCLUSIVE. (a) Except as provided by Subsection...
Subchapter B. Review by District Court
Section 42.21. Petition for Review - Sec. 42.21. PETITION FOR REVIEW. (a) A party who appeals...
Section 42.22. Venue - Text of section as amended by Acts 1993, 73rd Leg.,...
Section 42.221. Consolidated Appeals for Multicounty Property - Sec. 42.221. CONSOLIDATED APPEALS FOR MULTICOUNTY PROPERTY. (a) The owner...
Section 42.225. Property Owner's Right to Appeal Through Arbitration - Sec. 42.225. PROPERTY OWNER'S RIGHT TO APPEAL THROUGH ARBITRATION. (a)...
Section 42.226. Mediation - Sec. 42.226. MEDIATION. On motion by a party to an...
Section 42.227. Pretrial Settlement Discussions - Sec. 42.227. PRETRIAL SETTLEMENT DISCUSSIONS. (a) A property owner or...
Section 42.23. Scope of Review - Sec. 42.23. SCOPE OF REVIEW. (a) Review is by trial...
Section 42.231. Jurisdiction of District Court; Remand of Certain Appeals - Sec. 42.231. JURISDICTION OF DISTRICT COURT; REMAND OF CERTAIN APPEALS....
Section 42.24. Action by Court - Sec. 42.24. ACTION BY COURT. In determining an appeal, the...
Section 42.25. Remedy for Excessive Appraisal - Sec. 42.25. REMEDY FOR EXCESSIVE APPRAISAL. If the court determines...
Section 42.26. Remedy for Unequal Appraisal - Sec. 42.26. REMEDY FOR UNEQUAL APPRAISAL. (a) The district court...
Section 42.28. Appeal of District Court Judgment - Sec. 42.28. APPEAL OF DISTRICT COURT JUDGMENT. A party may...
Section 42.29. Attorney's Fees - Sec. 42.29. ATTORNEY'S FEES. (a) A property owner who prevails...
Section 42.30. Attorney Notice of Certain Engagements - Sec. 42.30. ATTORNEY NOTICE OF CERTAIN ENGAGEMENTS. (a) An attorney...
Subchapter C. Postappeal Administrative Procedures
Section 42.41. Correction of Rolls - Sec. 42.41. CORRECTION OF ROLLS. (a) Not later than the...
Section 42.42. Corrected and Supplemental Tax Bills - Sec. 42.42. CORRECTED AND SUPPLEMENTAL TAX BILLS. (a) Except as...
Section 42.43. Refund - Sec. 42.43. REFUND. (a) If the final determination of an...
Chapter 43 - Suit Against Appraisal Office
Section 43.01. Authority to Bring Suit - Sec. 43.01. AUTHORITY TO BRING SUIT. A taxing unit may...
Section 43.02. Venue - Sec. 43.02. VENUE. Venue is in the county in which...
Section 43.03. Action by Court - Sec. 43.03. ACTION BY COURT. The court as the evidence...
Section 43.04. Suit to Compel Compliance With Deadlines - Sec. 43.04. SUIT TO COMPEL COMPLIANCE WITH DEADLINES. The governing...