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Texas Tax Code - Section 41.47. Determination Of Protest

Legal Research Home > Texas Laws > Tax Code > Texas Tax Code - Section 41.47. Determination Of Protest

§ 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 
interests.
	(c)  Repealed by Acts 1985, 69th Leg., ch. 504, § 3, eff.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