Texas Tax Code - Section 41.412. Person Acquiring Property After January 1
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Texas Laws > Tax Code > Texas Tax Code - Section 41.412. Person Acquiring Property After January 1
Section: 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 41.455 41.46
§ 41.412. PERSON ACQUIRING PROPERTY AFTER JANUARY 1. (a)
A person who acquires property after January 1 and before the
deadline for filing notice of the protest may pursue a protest under
this subchapter in the same manner as a property owner who owned the
property on January 1.
(b) If during the pendency of a protest under this
subchapter the ownership of the property subject to the protest
changes, the new owner of the property on application to the
appraisal review board may proceed with the protest in the same
manner as the property owner who initiated the protest.
Added by Acts 1987, 70th Leg., ch. 451, § 1, eff. Aug. 31, 1987.
Last modified: August 11, 2007