Tex.
Tax Code 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 provided by Subchapter C (Right of Protest) of Chapter 41 (Local Review);(B)
a motion filed under Section 25.25 (Correction of Appraisal Roll);(C)
that the property owner has forfeited the right to a final determination of a motion filed under Section 25.25 (Correction of Appraisal Roll) or of a protest under Section 41.411 (Protest of Failure to Give Notice) for failing to comply with the prepayment requirements of Section 25.26 (Forfeiture of Remedy for Nonpayment of Taxes) or 41.4115 (Forfeiture of Remedy for Nonpayment of Taxes), as applicable;(D)
eligibility for a refund requested under Section 23.1243 (Refund of Prepayment of Taxes on Fleet Transaction); or(E)
that the appraisal review board lacks jurisdiction to finally determine a protest by the property owner under Subchapter C (Right of Protest), Chapter 41 (Local Review), or a motion filed by the property owner under Section 25.25 (Correction of Appraisal Roll) because the property owner failed to comply with a requirement of Subchapter C (Right of Protest), Chapter 41 (Local Review), or Section 25.25 (Correction of Appraisal Roll), as applicable; or(2)
an order of the comptroller issued as provided by Subchapter B (Appraisal at Headquarters), Chapter 24 (Central Appraisal), apportioning among the counties the appraised value of railroad rolling stock owned by the property owner.(b)
A property owner who establishes that the owner did not forfeit the right to a final determination of a motion or of a protest in an appeal under Subsection (a)(1)(C) is entitled to a final determination of the court, as applicable:(1)
of the motion filed under Section 25.25 (Correction of Appraisal Roll); or(2)
of the protest under Section 41.411 (Protest of Failure to Give Notice) of the failure of the chief appraiser or appraisal review board to provide or deliver a notice to which the property owner is entitled, and, if failure to provide or deliver the notice is established, of a protest made by the property owner on any other grounds of protest authorized by this title relating to the property to which the notice applies.(c)
A property owner who establishes that the appraisal review board had jurisdiction to issue a final determination of the protest by the property owner under Subchapter C (Right of Protest), Chapter 41 (Local Review), or of the motion filed by the property owner under Section 25.25 (Correction of Appraisal Roll) in an appeal under Subsection (a)(1)(E) of this section is entitled to a final determination by the court of the protest under Subchapter C (Right of Protest), Chapter 41 (Local Review), or of the motion filed under Section 25.25 (Correction of Appraisal Roll). A final determination of a protest under Subchapter C (Right of Protest), Chapter 41 (Local Review), by the court under this subsection may be on any ground of protest authorized by this title applicable to the property that is the subject of the protest, regardless of whether the property owner included the ground in the property owner’s notice of protest.
Source:
Section 42.01 — Right of Appeal by Property Owner, https://statutes.capitol.texas.gov/Docs/TX/htm/TX.42.htm#42.01 (accessed Jun. 5, 2024).
