Texas Tax Code Title 1, Chapter 42 - Judicial Review

SUBCHAPTER A IN GENERAL

• Texas Section 42.01 - Right Of Appeal By Property Owner
  (a) A property owner is entitled to appeal: (1) an order of the appraisal review board determining: (A) a protest by the property owner as...
• Texas Section 42.015 - Appeal By Person Leasing Property
  (a) A person leasing property who is contractually obligated to reimburse the property owner for taxes imposed on the property is entitled to appeal an...
• Texas Section 42.016 - Intervention In Appeal By Certain Persons
  A person is entitled to intervene in an appeal brought under this chapter and the person has standing and the court has jurisdiction in the...
• Texas Section 42.02 - Right Of Appeal By Chief Appraiser
  (a) On written approval of the board of directors of the appraisal district, the chief appraiser is entitled to appeal an order of the appraisal...
• Texas Section 42.03 - Right Of Appeal By County
  A county may appeal the order of the comptroller issued as provided by Subchapter B, Chapter 24 of this code apportioning among the counties the...
• Texas Section 42.031 - Right Of Appeal By Taxing Unit
  (a) A taxing unit is entitled to appeal an order of the appraisal review board determining a challenge by the taxing unit. (b) A taxing...
• Texas Section 42.04 - Intervention By State Or Political Subdivision Owning Property Subject To Taxable Leasehold
  If the challenge or protest relates to a taxable leasehold or other possessory interest in real property that is owned by this state or a...
• Texas Section 42.05 - Comptroller As Party
  The comptroller is an opposing party in an appeal by: (1) a property owner of an order of the comptroller determining a protest of the...
• Texas Section 42.06 - Notice Of Appeal
  (a) To exercise the party's right to appeal an order of an appraisal review board, a party other than a property owner must file written...
• Texas Section 42.07 - Costs Of Appeal
  The reviewing court in its discretion may charge all or part of the costs of an appeal taken as provided by this chapter against any...
• Texas Section 42.08 - Forfeiture Of Remedy For Nonpayment Of Taxes
  (a) The pendency of an appeal as provided by this chapter does not affect the delinquency date for the taxes on the property subject to...

SUBCHAPTER B REVIEW BY DISTRICT COURT

• Texas Section 42.09 - Remedies Exclusive
  (a) Except as provided by Subsection (b) of this section, procedures prescribed by this title for adjudication of the grounds of protest authorized by this...
• Texas Section 42.21 - Petition For Review
  (a) A party who appeals as provided by this chapter must file a petition for review with the district court within 60 days after the...
• Texas Section 42.22 - Venue
  Venue is in the county in which the appraisal review board that issued the order appealed is located, except as provided by Section 42.221. Venue...
• Texas Section 42.22 - Venue
  (a) Except as provided by Subsections (b) and (c), and by Section 42.221, venue is in the county in which the appraisal review board that...
• Texas Section 42.221 - Consolidated Appeals For Multicounty Property
  (a) The owner of property of a telecommunications provider, as defined by Section 51.002, Utilities Code, or the owner of property regulated by the Railroad...
• Texas Section 42.225 - Property Owner's Right To Appeal Through Arbitration
  (a) On motion by a property owner who appeals an appraisal review board order under this chapter, the court shall submit the appeal to nonbinding...
• Texas Section 42.226 - Mediation
  On motion by a party to an appeal under this chapter, the court shall enter an order requiring the parties to attend mediation. The court...
• Texas Section 42.227 - Pretrial Settlement Discussions
  (a) A property owner or appraisal district that is a party to an appeal under this chapter may request that the parties engage in settlement...
• Texas Section 42.23 - Scope Of Review
  (a) Review is by trial de novo. The district court shall try all issues of fact and law raised by the pleadings in the manner...
• Texas Section 42.24 - Action By Court
  In determining an appeal, the district court may: (1) fix the appraised value of property in accordance with the requirements of law if the appraised...
• Texas Section 42.25 - Remedy For Excessive Appraisal
  If the court determines that the appraised value of property according to the appraisal roll exceeds the appraised value required by law, the property owner...
• Texas Section 42.26 - Remedy For Unequal Appraisal
  (a) The district court shall grant relief on the ground that a property is appraised unequally if: (1) the appraisal ratio of the property exceeds...
• Texas Section 42.28 - Appeal Of District Court Judgment
  A party may appeal the final judgment of the district court as provided by law for appeal of civil suits generally, except that an appeal...
• Texas Section 42.29 - Attorney's Fees
  (a) A property owner who prevails in an appeal to the court under Section 42.25 or 42.26, in an appeal to the court of a...

SUBCHAPTER C POSTAPPEAL ADMINISTRATIVE PROCEDURES

• Texas Section 42.30 - Attorney Notice Of Certain Engagements
  (a) An attorney who accepts an engagement or compensation from a third party to represent a person in an appeal under this chapter shall provide...
• Texas Section 42.41 - Correction Of Rolls
  (a) Not later than the 45th day after the date an appeal is finally determined, the chief appraiser shall: (1) correct the appraisal roll and...
• Texas Section 42.42 - Corrected And Supplemental Tax Bills
  (a) Except as provided by Subsection (b) of this section, if the final determination of an appeal that changes a property owner's tax liability occurs...
• Texas Section 42.43 - Refund
  (a) If the final determination of an appeal that decreases a property owner's tax liability occurs after the property owner has paid his taxes, the...

Last modified: September 28, 2016