Tex.
Tax Code 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 review board determining:(1)
a taxpayer protest as provided by Subchapter C (Right of Protest), Chapter 41 (Local Review), subject to Subsection (b); or(2)
a taxpayer’s motion to change the appraisal roll filed under Section 25.25 (Correction of Appraisal Roll).(b)
Except as provided by Subsection (c), the chief appraiser may not appeal an order of the appraisal review board determining a taxpayer protest under Subsection (a)(1) if:(1)
the protest involved a determination of the appraised or market value of the taxpayer’s property and that value according to the order that is the subject of the appeal is less than $1 million; or(2)
for any other taxpayer protest, the property to which the protest applies has an appraised value according to the appraisal roll for the current year of less than $1 million.(c)
On written approval of the board of directors of the appraisal district, the chief appraiser may appeal an order of the appraisal review board determining a taxpayer protest otherwise prohibited by Subsection (b), if the chief appraiser alleges that the taxpayer or a person acting on behalf of the taxpayer committed fraud, made a material misrepresentation, or presented fraudulent evidence in the hearing before the board. In an appeal under this subsection, the court shall first consider whether the taxpayer or a person acting on behalf of the taxpayer committed fraud, made a material misrepresentation, or presented fraudulent evidence to the appraisal review board. If the court does not find by a preponderance of the evidence that the taxpayer or a person acting on behalf of the taxpayer committed fraud, made a material misrepresentation, or presented fraudulent evidence to the appraisal review board, the court shall:(1)
dismiss the appeal; and(2)
award court costs and reasonable attorney’s fees to the taxpayer.
Source:
Section 42.02 — Right of Appeal by Chief Appraiser, https://statutes.capitol.texas.gov/Docs/TX/htm/TX.42.htm#42.02 (accessed Jun. 5, 2024).
