Court Opinions

State Laws

US Code

US Constitution

Texas Tax Code - Section 23.85. Action On Application

Legal Research Home > Texas Laws > Tax Code > Texas Tax Code - Section 23.85. Action On Application

§ 23.85. ACTION ON APPLICATION.  (a) The chief appraiser 
shall determine individually each claimant's right to appraisal 
under this subchapter.  After considering the application and all 
relevant information, the chief appraiser shall, as the law and 
facts warrant:
		(1)  approve the application and allow appraisal under 
this subchapter;     
		(2)  disapprove the application and request additional 
information from the claimant in support of the claim;  or
		(3)  deny the application.                                                    
	(b)  If the chief appraiser requests additional information 
from a claimant, the claimant must furnish the information within 
30 days after the date of the request or the application is denied.  
However, for good cause shown the chief appraiser may extend the 
deadline for furnishing additional information by written order for 
a single period not to exceed 15 days.
	(c)  The chief appraiser shall determine the validity of each 
application for appraisal under this subchapter filed with him 
before he submits the appraisal records for review and 
determination of protests as provided by Chapter 41 of this code.
	(d)  If the chief appraiser denies an application, he shall 
deliver a written notice of the denial to the claimant within five 
days after the date of denial.  The notice must include a brief 
explanation of the procedures for protesting the denial.

Added by Acts 1981, 67th Leg., 1st C.S., p. 149, ch. 13, § 79, 
eff. Jan. 1, 1982.

Last modified: August 11, 2007