Texas Tax Code - Section 41.47. Determination Of Protest
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Texas Laws > Tax Code > Texas Tax Code - Section 41.47. Determination Of Protest
Section: 41.42 41.43 41.44 41.45 41.455 41.46 41.461 41.47 41.61 41.62 41.63 41.64 41.65 41.66 41.67
§ 41.47. DETERMINATION OF PROTEST. (a) The appraisal
review board hearing a protest shall determine the protest and make
its decision by written order.
(b) If on determining a protest the board finds that the
appraisal records are incorrect in some respect raised by the
protest, the board by its order shall correct the appraisal records
by changing the appraised value placed on the protesting property
owner's property or by making the other changes in the appraisal
records that are necessary to conform the records to the
requirements of law. If the appraised value of a taxable property
interest, other than an interest owned by a public utility or by a
cooperative corporation organized to provide utility service, is
changed as the result of a protest or challenge, the board shall
change the appraised value of all other interests, other than an
interest owned by a public utility or by a cooperative corporation
organized to provide utility service, in the same property,
including a mineral in place, in proportion to the ownership
(c) Repealed by Acts 1985, 69th Leg., ch. 504, § 3, eff.
June 12, 1985.
(d) The board shall deliver by certified mail a notice of
issuance of the order and a copy of the order to the property owner
and the chief appraiser.
(e) The notice of the issuance of the order must contain a
prominently printed statement in upper-case bold lettering
informing the property owner in clear and concise language of the
property owner's right to appeal the board's decision to district
court. The statement must describe the deadline prescribed by
Section 42.06(a) of this code for filing a written notice of appeal,
and the deadline prescribed by Section 42.21(a) of this code for
filing the petition for review with the district court.
Acts 1979, 66th Leg., p. 2307, ch. 841, § 1, eff. Jan. 1, 1982.
Amended by Acts 1981, 67th Leg., 1st C.S., p. 172, ch. 13, § 140,
eff. Jan. 1, 1982; Acts 1985, 69th Leg., ch. 504, § 3, eff. June
12, 1985; Acts 1987, 70th Leg., ch. 145, § 1, eff. Jan. 1, 1988;
Acts 1987, 70th Leg., ch. 773, § 2, eff. Jan. 1, 1988; Acts 1987,
70th Leg., ch. 794, § 2, eff. June 18, 1987; Acts 1989, 71st
Leg., ch. 2, § 14.03, eff. Aug. 28, 1989.
Last modified: August 11, 2007