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Court OpinionsState LawsAlabama US Code1 USC - General Provisions US Constitution |
Texas Tax Code - Chapter 41 Local ReviewLegal Research Home > Texas Laws > Tax Code > Texas Tax Code - Chapter 41 Local Review (a) The appraisal review board shall: (1) determine protests initiated by property owners; (2) determine challenges initiated by taxing units; (3) correct clerical errors in ... After making a determination or decision under Section 41.01, the appraisal review board shall by written order direct the chief appraiser to correct or change ... (a) A taxing unit is entitled to challenge before the appraisal review board: (1) the level of appraisals of any category of property in the ... The appraisal review board is not required to hear or determine a challenge unless the taxing unit initiating the challenge files a petition with the ... (a) On the filing of a challenge petition, the appraisal review board shall schedule a hearing on the challenge. (b) The taxing unit initiating the ... (a) The secretary of the appraisal review board shall deliver to the presiding officer of the governing body of each taxing unit entitled to appear ... (a) The appraisal review board shall determine each challenge and make its decision by written order. (b) If on determining a challenge the board finds ... The chief appraiser shall make the reappraisals or other corrections of the appraisal records ordered by the appraisal review board as provided by this subchapter. ... At any time before approval of the appraisal records as provided by Section 41.12 of this code, the appraisal review board in writing may correct ... At any time before approval of the appraisal records as provided by Section 41.12 of this code, the chief appraiser may submit written recommendations to ... (a) Not later than the date the appraisal review board approves the appraisal records as provided by Section 41.12, the secretary of the board shall ... (a) By July 20, the appraisal review board shall: (1) hear and determine all or substantially all timely filed protests; (2) determine all timely filed ... (a) A property owner is entitled to protest before the appraisal review board the following actions: (1) determination of the appraised value of the owner's ... (a) A property owner is entitled to protest before the appraisal review board the failure of the chief appraiser or the appraisal review board to ... (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 ... (a) A person leasing tangible personal property who is contractually obligated to reimburse the property owner for taxes imposed on the property is entitled to ... A protest against the inclusion of property on the appraisal records for an appraisal district on the ground that the property does not have taxable ... (a) Except as provided by Subsection (d), in a protest authorized by Section 41.41(a)(1) or (2), the appraisal district has the burden of establishing the ... (a) Except as provided by Subsections (b), (c), (c-1), and (c-2), to be entitled to a hearing and determination of a protest, the property owner ... (a) On the filing of a notice as required by Section 41.44, the appraisal review board shall schedule a hearing on the protest. If more ... (a) If a property owner files protests relating to a pooled or unitized mineral interest that is being produced at one or more production sites ... (a) The appraisal review board before which a protest hearing is scheduled shall deliver written notice to the property owner initiating a protest of the ... (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 ... (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 ... (a) If reasonably necessary in the course of a protest provided by this chapter, the appraisal review board on its own motion or at the ... (a) A sheriff or constable shall serve a subpoena issued as provided by this subchapter. (b) If the person to whom a subpoena is directed ... (a) An individual who is not a party to the proceeding and who complies with a subpoena issued as provided by this subchapter is entitled ... The appraisal review board may inspect the records or other materials of the appraisal office that are not made confidential under this code. On demand ... The appraisal review board may request the comptroller to assist in determining the accuracy of appraisals by the appraisal office or to provide other professional ... (a) The appraisal review board shall establish by rule the procedures for hearings it conducts as provided by Subchapters A and C of this chapter. ... (a) A member of the appraisal review board may swear witnesses who testify in proceedings under this chapter. All testimony must be given under oath. ... The appraisal review board shall keep a record of its proceedings in the form and manner prescribed by the comptroller. Acts 1979, 66th Leg., p. ... A member of the appraisal review board may not participate in the determination of a taxpayer protest in which he is interested or in which ... (a) On or after May 1 but not later than May 15, the chief appraiser shall publish notice of the manner in which a protest ... An appraisal review board by rule shall provide for hearings on protests in the evening or on a Saturday or Sunday. Added by Acts 1997, ... Last modified: August 11, 2007 |
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