Tex.
Tax Code Section 42.231
Jurisdiction of District Court; Remand of Certain Appeals
(a)
This section applies only to an appeal by a property owner of an order of the appraisal review board determining:(1)
a protest by the property owner as provided by Subchapter C (Right of Protest), Chapter 41 (Local Review); or(2)
a motion filed by the property owner under Section 25.25 (Correction of Appraisal Roll).(b)
Subject to the provisions of this section and notwithstanding any other law, if a plea to the jurisdiction is filed in the appeal on the basis that the property owner failed to exhaust the property owner’s administrative remedies, the court may, in lieu of dismissing the appeal for lack of jurisdiction, remand the action to the appraisal review board with instructions to allow the property owner an opportunity to cure the property owner’s failure to exhaust administrative remedies.(c)
An action remanded to the appraisal review board under Subsection (b) is considered to be a timely filed protest under Subchapter C (Right of Protest), Chapter 41 (Local Review), or motion under Section 25.25 (Correction of Appraisal Roll), as applicable. The appraisal review board shall schedule a hearing on the protest or motion and issue a written decision determining the protest or motion in the manner required by Subchapter C (Right of Protest), Chapter 41 (Local Review), or Section 25.25 (Correction of Appraisal Roll), as applicable.(d)
A determination of the appraisal review board relating to the remanded action may be appealed to the court that remanded the action to the board. A determination appealed to the court under this subsection may not be the subject of a plea to the jurisdiction on the basis of the property owner’s failure to exhaust administrative remedies.(e)
Notwithstanding Subsection (b), on agreement of each party to the appeal and with the approval of the court, the parties to the appeal may waive remand of the action to the appraisal review board and elect that the court determine the appeal on the merits. If the parties waive remand of the action under this subsection, each party is considered to have exhausted the party’s administrative remedies.
Source:
Section 42.231 — Jurisdiction of District Court; Remand of Certain Appeals, https://statutes.capitol.texas.gov/Docs/TX/htm/TX.42.htm#42.231 (accessed Jun. 5, 2024).
