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Texas Tax Code - Section 41.461. Notice Of Certain Matters Before Hearing

Legal Research Home > Texas Laws > Tax Code > Texas Tax Code - Section 41.461. Notice Of Certain Matters Before Hearing

§ 41.461. NOTICE OF CERTAIN MATTERS BEFORE HEARING.  (a) 
At least 14 days before a hearing on a protest, the chief appraiser 
shall:
		(1)  deliver a copy of the pamphlet prepared by the 
comptroller under Section 5.06(a) to the property owner initiating 
the protest if the owner is representing himself, or to an agent 
representing the owner if requested by the agent;
		(2)  inform the property owner that the owner or the 
agent of the owner may inspect and may obtain a copy of the data, 
schedules, formulas, and all other information the chief appraiser 
plans to introduce at the hearing to establish any matter at issue;  
and
		(3)  deliver a copy of the hearing procedures 
established by the appraisal review board under Section 41.66 to 
the property owner.
	(b)  The charge for copies provided to an owner or agent 
under this section may not exceed the charge for copies of public 
information as provided under Subchapter F, Chapter 552, Government 
Code, except:
		(1)  the total charge for copies provided in connection 
with a protest of the appraisal of residential property may not 
exceed $15 for each residence;  and
		(2)  the total charge for copies provided in connection 
with a protest of the appraisal of a single unit of property subject 
to appraisal, other than residential property, may not exceed $25.

Added by Acts 1991, 72nd Leg., ch. 364, § 1, eff. Jan. 1, 1992.  
Amended by Acts 1993, 73rd Leg., ch. 1031, § 17, eff. Sept. 1, 
1993;  Acts 1995, 74th Leg., ch. 76, § 5.95(100), eff. Sept. 1, 
1995.

Last modified: August 11, 2007