Texas Tax Code - Section 41.41. Right Of Protest
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Texas Laws > Tax Code > Texas Tax Code - Section 41.41. Right Of Protest
Section: 41.06 41.07 41.08 41.09 41.10 41.11 41.12 41.41 41.411 41.412 41.413 41.42 41.43 41.44 41.45
§ 41.41. RIGHT OF PROTEST. (a) A property owner is
entitled to protest before the appraisal review board the following
(1) determination of the appraised value of the
owner's property or, in the case of land appraised as provided by
Subchapter C, D, E, or H, Chapter 23, determination of its appraised
or market value;
(2) unequal appraisal of the owner's property;
(3) inclusion of the owner's property on the appraisal
(4) denial to the property owner in whole or in part of
a partial exemption;
(5) determination that the owner's land does not
qualify for appraisal as provided by Subchapter C, D, E, or H,
(6) identification of the taxing units in which the
owner's property is taxable in the case of the appraisal district's
(7) determination that the property owner is the owner
(8) a determination that a change in use of land
appraised under Subchapter C, D, E, or H, Chapter 23, has occurred;
(9) any other action of the chief appraiser, appraisal
district, or appraisal review board that applies to and adversely
affects the property owner.
(b) Each year the chief appraiser for each appraisal
district shall publicize in a manner reasonably designed to notify
all residents of the district:
(1) the provisions of this section; and
(2) the method by which a property owner may protest an
action before the appraisal review board.
Acts 1979, 66th Leg., p. 2305, ch. 841, § 1, eff. Jan. 1, 1982.
Amended by Acts 1981, 67th Leg., 1st C.S., p. 170, ch. 13, § 137,
eff. Jan. 1, 1982; Acts 1985, 69th Leg., ch. 823, § 3, eff. Jan.
1, 1986; Acts 1989, 71st Leg., ch. 796, § 34, eff. Sept. 1, 1989;
Acts 1997, 75th Leg., ch. 113, § 1, eff. Jan. 1, 1998; Acts 1999,
76th Leg., ch. 631, § 11, eff. Sept. 1, 1999.
Last modified: August 11, 2007