Texas Tax Code Title 1, Chapter 41 - Local Review

SUBCHAPTER A REVIEW OF APPRAISAL RECORDS BY APPRAISAL REVIEW BOARD

• Texas Section 41.01 - Duties Of Appraisal Review Board
  (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...
• Texas Section 41.02 - Action By Board
  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...
• Texas Section 41.03 - Challenge By Taxing Unit
  (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...
• Texas Section 41.04 - Challenge Petition
  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...
• Texas Section 41.05 - Hearing On Challenge
  (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...
• Texas Section 41.06 - Notice Of Challenge Hearing
  (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...
• Texas Section 41.07 - Determination Of Challenge
  (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...
• Texas Section 41.08 - Correction Of Records On Order Of Board
  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....
• Texas Section 41.09 - Clerical Errors
  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...
• Texas Section 41.10 - Correction Of Records On Recommendation Of Chief Appraiser
  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...
• Texas Section 41.11 - Notice To Property Owner Of Change In Records
  (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...

SUBCHAPTER C TAXPAYER PROTEST

• Texas Section 41.12 - Approval Of Appraisal Records By Board
  (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...
• Texas Section 41.41 - Right Of Protest
  (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...
• Texas Section 41.411 - Protest Of Failure To Give Notice
  (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...
• Texas Section 41.4115 - Forfeiture Of Remedy For Nonpayment Of Taxes
  (a) The pendency of a protest under Section 41.411 does not affect the delinquency date for the taxes on the property subject to the protest....
• Texas Section 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...
• Texas Section 41.413 - Protest By Person Leasing Property
  (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...
• Texas Section 41.415 - Electronic Filing Of Notice Of Protest
  (a) This section applies only to an appraisal district established for a county having a population of 500,000 or more. (b) The appraisal district shall...
• Texas Section 41.415 - Electronic Filing Of Notice Of Protest
  (a) This section applies only to an appraisal district that: (1) on January 1, 2008, maintained an Internet website accessible to the public; or (2)...
• Texas Section 41.42 - Protest Of Situs
  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...
• Texas Section 41.43 - Protest Of Determination Of Value Or Inequality Of Appraisal
  (a) Except as provided by Subsections (a-1), (a-3), and (d), in a protest authorized by Section 41.41(a)(1) or (2), the appraisal district has the burden...
• Texas Section 41.44 - Notice Of Protest
  (a) Except as provided by Subsections (b), (b-1), (c), (c-1), and (c-2), to be entitled to a hearing and determination of a protest, the property...
• Texas Section 41.45 - Hearing On Protest
  (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...
• Texas Section 41.455 - Pooled Or Unitized Mineral Interests
  (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...
• Texas Section 41.46 - Notice Of Protest Hearing
  (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...
• Texas Section 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...

SUBCHAPTER D ADMINISTRATIVE PROVISIONS

• Texas Section 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...
• Texas Section 41.61 - Issuance Of Subpoena
  (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...
• Texas Section 41.62 - Service And Enforcement Of Subpoena
  (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...
• Texas Section 41.63 - Compensation For Subpoenaed Witness
  (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...
• Texas Section 41.64 - Inspection Of Tax Records
  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...
• Texas Section 41.65 - Request For State Assistance
  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...
• Texas Section 41.66 - Hearing Procedures
  (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....
• Texas Section 41.67 - Evidence
  (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....
• Texas Section 41.68 - Record Of Proceeding
  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....
• Texas Section 41.69 - Conflict Of Interest
  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...
• Texas Section 41.70 - Public Notice Of Protest And Appeal Procedures
  (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...
• Texas Section 41.71 - Evening And Weekend Hearings
  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: September 28, 2016