Tex. Tax Code 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 fails to comply, the issuing board or the party requesting the subpoena may bring suit in the district court to enforce the subpoena. If the district court determines that good cause exists for issuance of the subpoena, the court shall order compliance. The district court may modify the requirements of a subpoena that the court determines are unreasonable. Failure to obey the order of the district court is punishable as contempt.

(c)

The county attorney or, if there is no county attorney, the district attorney shall represent the board in a suit to enforce a subpoena.

Acts 1979, 66th Leg., p. 2307, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 172, ch. 13, Sec. 142, eff. Jan. 1, 1982.

Source: Section 41.62 — Service and Enforcement of Subpoena, https://statutes.capitol.texas.gov/Docs/TX/htm/TX.41.htm#41.62 (accessed Apr. 13, 2024).

41.01
Duties of Appraisal Review Board 41.02
Action by Board 41.03
Challenge by Taxing Unit 41.04
Challenge Petition 41.05
Hearing on Challenge 41.06
Notice of Challenge Hearing 41.07
Determination of Challenge 41.08
Correction of Records on Order of Board 41.09
Clerical Errors 41.10
Correction of Records on Recommendation of Chief Appraiser 41.11
Notice to Property Owner of Change in Records 41.12
Approval of Appraisal Records by Board 41.13
Protest Hearing Database 41.41
Right of Protest 41.42
Protest of Situs 41.43
Protest of Determination of Value or Inequality of Appraisal 41.44
Notice of Protest 41.45
Hearing on Protest 41.46
Notice of Protest Hearing 41.47
Determination of Protest 41.61
Issuance of Subpoena 41.62
Service and Enforcement of Subpoena 41.63
Compensation for Subpoenaed Witness 41.64
Inspection of Tax Records 41.65
Request for State Assistance 41.66
Hearing Procedures 41.67
Evidence 41.68
Record of Proceeding 41.69
Conflict of Interest 41.70
Public Notice of Protest and Appeal Procedures 41.71
Evening and Weekend Hearings 41.411
Protest of Failure to Give Notice 41.413
Protest by Person Leasing Property 41.415
Electronic Filing of Notice of Protest 41.445
Informal Conference Before Hearing on Protest 41.455
Pooled or Unitized Mineral Interests 41.461
Notice of Certain Matters Before Hearing 41.4115
Forfeiture of Remedy for Nonpayment of Taxes

Accessed:
Apr. 13, 2024

§ 41.62’s source at texas.gov

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Location: https://texas.public.law/statutes/tex._tax_code_section_41.62

Original Source: Section 41.62 — Service and Enforcement of Subpoena, https://statutes.capitol.texas.gov/Docs/TX/htm/TX.41.htm#41.62 (last accessed Apr. 13, 2024).