CHAPTER 41. LOCAL REVIEW
TAX CODE
TITLE 1. PROPERTY TAX CODE
SUBTITLE F. REMEDIES
CHAPTER 41. LOCAL REVIEW
SUBCHAPTER A. REVIEW OF APPRAISAL RECORDS BY APPRAISAL REVIEW
BOARD
Sec. 41.01. DUTIES OF APPRAISAL REVIEW BOARD. (a) The
appraisal review board shall:
(1) determine protests initiated by property owners;
(2) determine challenges initiated by taxing units;
(3) correct clerical errors in the appraisal records and the
appraisal rolls;
(4) act on motions to correct appraisal rolls under Section
25.25;
(5) determine whether an exemption or a partial exemption is
improperly granted and whether land is improperly granted
appraisal as provided by Subchapter C, D, E, or H, Chapter 23;
and
(6) take any other action or make any other determination that
this title specifically authorizes or requires.
(b) The board may not review or reject an agreement between a
property owner or the owner's agent and the chief appraiser under
Section 1.111(e).
Acts 1979, 66th Leg., p. 2302, ch. 841, Sec. 1, eff. Jan. 1,
1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 169, ch. 13,
Sec. 133, eff. Jan. 1, 1982; Acts 1993, 73rd Leg., ch. 1031, Sec.
5, eff. Sept. 1, 1993; Acts 1997, 75th Leg., ch. 1039, Sec. 37,
eff. Jan. 1, 1998; Acts 1999, 76th Leg., ch. 631, Sec. 9, eff.
Sept. 1, 1999.
Sec. 41.02. ACTION BY BOARD. After making a determination or
decision under Section 41.01, the appraisal review board shall by
written order direct the chief appraiser to correct or change the
appraisal records or the appraisal roll to conform the appraisal
records or the appraisal roll to the board's determination or
decision.
Acts 1979, 66th Leg., p. 2302, ch. 841, Sec. 1, eff. Jan. 1,
1982. Amended by Acts 1993, 73rd Leg., ch. 1031, Sec. 6, eff.
Sept. 1, 1993.
Sec. 41.03. CHALLENGE BY TAXING UNIT. (a) A taxing unit is
entitled to challenge before the appraisal review board:
(1) the level of appraisals of any category of property in the
district or in any territory in the district, but not the
appraised value of a single taxpayer's property;
(2) an exclusion of property from the appraisal records;
(3) a grant in whole or in part of a partial exemption;
(4) a determination that land qualifies for appraisal as
provided by Subchapter C, D, E, or H, Chapter 23; or
(5) failure to identify the taxing unit as one in which a
particular property is taxable.
(b) If a taxing unit challenges a determination that land
qualifies for appraisal under Subchapter H, Chapter 23, on the
ground that the land is not located in an aesthetic management
zone, critical wildlife habitat zone, or streamside management
zone, the taxing unit must first seek a determination letter from
the director of the Texas Forest Service. The appraisal review
board shall accept the letter as conclusive proof of the type,
size, and location of the zone.
Acts 1979, 66th Leg., p. 2302, ch. 841, Sec. 1, eff. Jan. 1,
1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 169, ch. 13,
Sec. 134, eff. Jan. 1, 1984; Acts 1999, 76th Leg., ch. 631, Sec.
10, eff. Sept. 1, 1999.
Sec. 41.04. CHALLENGE PETITION. The appraisal review board is
not required to hear or determine a challenge unless the taxing
unit initiating the challenge files a petition with the board
before June 1 or within 15 days after the date that the appraisal
records are submitted to the appraisal review board, whichever is
later. The petition must include an explanation of the grounds
for the challenge.
Acts 1979, 66th Leg., p. 2302, ch. 841, Sec. 1, eff. Jan. 1,
1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 169, ch. 13,
Sec. 134, eff. Jan. 1, 1982.
Sec. 41.05. HEARING ON CHALLENGE. (a) On the filing of a
challenge petition, the appraisal review board shall schedule a
hearing on the challenge.
(b) The taxing unit initiating the challenge and each taxing
unit in which property involved in the challenge is or may be
taxable are entitled to an opportunity to appear to offer
evidence or argument.
(c) The chief appraiser shall appear at each hearing to
represent the appraisal office.
(d) If the challenge relates to a taxable leasehold or other
possessory interest in real property that is owned by this state
or a political subdivision of this state, the attorney general or
a representative of the state agency that owns the real property,
if the real property is owned by this state, or a person
designated by the political subdivision that owns the real
property, as applicable, is entitled to appear at the hearing and
offer evidence and argument.
Acts 1979, 66th Leg., p. 2303, ch. 841, Sec. 1, eff. Jan. 1,
1982. Amended by Acts 1999, 76th Leg., ch. 416, Sec. 1, eff.
Sept. 1, 1999.
Sec. 41.06. NOTICE OF CHALLENGE HEARING. (a) The secretary of
the appraisal review board shall deliver to the presiding officer
of the governing body of each taxing unit entitled to appear at a
challenge hearing written notice of the date, time, and place
fixed for the hearing. The secretary shall deliver the notice not
later than the 10th day before the date of the hearing.
(b) The secretary shall give the chief appraiser advance notice
of the date, time, place, and subject matter of each challenge
hearing.
(c) If the challenge relates to a taxable leasehold or other
possessory interest in real property that is owned by this state
or a political subdivision of this state, the secretary shall
deliver notice of the hearing as provided by Subsection (a) to:
(1) the attorney general and the state agency that owns the real
property, in the case of real property owned by this state; or
(2) the governing body of the political subdivision, in the case
of real property owned by a political subdivision.
Acts 1979, 66th Leg., p. 2303, ch. 841, Sec. 1, eff. Jan. 1,
1982. Amended by Acts 1999, 76th Leg., ch. 416, Sec. 2, eff.
Sept. 1, 1999.
Sec. 41.07. DETERMINATION OF CHALLENGE. (a) The appraisal
review board shall determine each challenge and make its decision
by written order.
(b) If on determining a challenge the board finds that the
appraisal records are incorrect in some respect raised by the
challenge, the board shall refer the matter to the appraisal
office and by its order shall direct the chief appraiser to make
the reappraisals or corrections in the records that are necessary
to conform the records to the requirements of law.
(c) The board shall determine all challenges before approval of
the appraisal records as provided by Section 41.12 of this code.
(d) The board shall deliver by certified mail a notice of the
issuance of the order and a copy of the order to the taxing unit.
Acts 1979, 66th Leg., p. 2303, ch. 841, Sec. 1, eff. Jan. 1,
1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 170, ch. 13,
Sec. 135, eff. Jan. 1, 1982.
Sec. 41.08. CORRECTION OF RECORDS ON ORDER OF BOARD. The chief
appraiser shall make the reappraisals or other corrections of the
appraisal records ordered by the appraisal review board as
provided by this subchapter. The chief appraiser shall submit a
copy of the corrected records to the board for its approval as
promptly as practicable.
Acts 1979, 66th Leg., p. 2303, ch. 841, Sec. 1, eff. Jan. 1,
1982.
Sec. 41.09. CLERICAL ERRORS. At any time before approval of the
appraisal records as provided by Section 41.12 of this code, the
appraisal review board in writing may correct a clerical error in
the records without referring the matter to the appraisal office
if the correction will not affect the tax liability of a property
owner and if the chief appraiser does not object in writing.
Acts 1979, 66th Leg., p. 2303, ch. 841, Sec. 1, eff. Jan. 1,
1982.
Sec. 41.10. CORRECTION OF RECORDS ON RECOMMENDATION OF CHIEF
APPRAISER. At any time before approval of the appraisal records
as provided by Section 41.12 of this code, the chief appraiser
may submit written recommendations to the appraisal review board
for corrections in the records. If the board approves a
recommended correction and it will not result in an increase in
the tax liability of a property owner, the board may make the
correction by written order.
Acts 1979, 66th Leg., p. 2303, ch. 841, Sec. 1, eff. Jan. 1,
1982.
Sec. 41.11. NOTICE TO PROPERTY OWNER OF CHANGE IN RECORDS. (a)
Not later than the date the appraisal review board approves the
appraisal records as provided by Section 41.12, the secretary of
the board shall deliver written notice to a property owner of any
change in the records that is ordered by the board as provided by
this subchapter and that will result in an increase in the tax
liability of the property owner. An owner who receives a notice
as provided by this section shall be entitled to protest such
action as provided by Section 41.44(a)(3).
(b) The secretary shall include in the notice a brief
explanation of the procedure for protesting the change.
(c) Failure to deliver notice to a property owner as required by
this section nullifies the change in the records to the extent
the change is applicable to that property owner.
Acts 1979, 66th Leg., p. 2303, ch. 841, Sec. 1, eff. Jan. 1,
1982. Amended by Acts 1997, 75th Leg., ch. 906, Sec. 13, eff.
Jan. 1, 1998.
Amended by:
Acts 2007, 80th Leg., R.S., Ch.
1106, Sec. 3, eff. January 1, 2008.
Sec. 41.12. APPROVAL OF APPRAISAL RECORDS BY BOARD. (a) By
July 20, the appraisal review board shall:
(1) hear and determine all or substantially all timely filed
protests;
(2) determine all timely filed challenges;
(3) submit a list of its approved changes in the records to the
chief appraiser; and
(4) approve the records.
(b) The appraisal review board must complete substantially all
timely filed protests before approving the appraisal records and
may not approve the records if the sum of the appraised values,
as determined by the chief appraiser, of all properties on which
a protest has been filed but not determined is more than five
percent of the total appraised value of all other taxable
properties.
(c) The board of directors of an appraisal district established
for a county with a population of at least one million by
resolution may:
(1) postpone the deadline established by Subsection (a) for the
performance of the functions listed in that subsection to a date
not later than August 30; or
(2) provide that the appraisal review board may approve the
appraisal records if the sum of the appraised values, as
determined by the chief appraiser, of all properties on which a
protest has been filed but not determined does not exceed 10
percent of the total appraised value of all other taxable
properties.
Acts 1979, 66th Leg., p. 2304, ch. 841, Sec. 1, eff. Jan. 1,
1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 170, ch. 13,
Sec. 136, eff. Jan. 1, 1982; Acts 1985, 69th Leg., ch. 312, Sec.
4, eff. June 7, 1985; Acts 1985, 69th Leg., ch. 630, Sec. 1, eff.
June 14, 1985; Acts 1993, 73rd Leg., ch. 1031, Sec. 7, 8, eff.
Sept. 1, 1993.
Amended by:
Acts 2007, 80th Leg., R.S., Ch.
626, Sec. 1, eff. January 1, 2008.
SUBCHAPTER C. TAXPAYER PROTEST
Sec. 41.41. RIGHT OF PROTEST. (a) A property owner is entitled
to protest before the appraisal review board the following
actions:
(1) determination of the appraised value of the owner's property
or, in the case of land appraised as provided by Subchapter C, D,
E, or H, Chapter 23, determination of its appraised or market
value;
(2) unequal appraisal of the owner's property;
(3) inclusion of the owner's property on the appraisal records;
(4) denial to the property owner in whole or in part of a
partial exemption;
(5) determination that the owner's land does not qualify for
appraisal as provided by Subchapter C, D, E, or H, Chapter 23;
(6) identification of the taxing units in which the owner's
property is taxable in the case of the appraisal district's
appraisal roll;
(7) determination that the property owner is the owner of
property;
(8) a determination that a change in use of land appraised under
Subchapter C, D, E, or H, Chapter 23, has occurred; or
(9) any other action of the chief appraiser, appraisal district,
or appraisal review board that applies to and adversely affects
the property owner.
(b) Each year the chief appraiser for each appraisal district
shall publicize in a manner reasonably designed to notify all
residents of the district:
(1) the provisions of this section; and
(2) the method by which a property owner may protest an action
before the appraisal review board.
Acts 1979, 66th Leg., p. 2305, ch. 841, Sec. 1, eff. Jan. 1,
1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 170, ch. 13,
Sec. 137, eff. Jan. 1, 1982; Acts 1985, 69th Leg., ch. 823, Sec.
3, eff. Jan. 1, 1986; Acts 1989, 71st Leg., ch. 796, Sec. 34,
eff. Sept. 1, 1989; Acts 1997, 75th Leg., ch. 113, Sec. 1, eff.
Jan. 1, 1998; Acts 1999, 76th Leg., ch. 631, Sec. 11, eff. Sept.
1, 1999.
Sec. 41.411. PROTEST OF FAILURE TO GIVE NOTICE. (a) A property
owner is entitled to protest before the appraisal review board
the failure of the chief appraiser or the appraisal review board
to provide or deliver any notice to which the property owner is
entitled.
(b) If failure to provide or deliver the notice is established,
the appraisal review board shall determine 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 protests as provided by this section
must comply with the payment requirements of Section 42.08 or the
property owner forfeits the property owner's right to a final
determination of the protest. The delinquency date for purposes
of Section 42.08(b) for the taxes on the property subject to a
protest under this section is postponed to the 125th day after
the date that one or more taxing units first delivered written
notice of the taxes due on the property, as determined by the
appraisal review board at a hearing under Section 41.44(c-3).
Added by Acts 1985, 69th Leg., ch. 504, Sec. 1, eff. June 12,
1985.
Amended by:
Acts 2007, 80th Leg., R.S., Ch.
1106, Sec. 4(a), eff. January 1, 2008.
Sec. 41.412. PERSON ACQUIRING PROPERTY AFTER JANUARY 1. (a) A
person who acquires property after January 1 and before the
deadline for filing notice of the protest may pursue a protest
under this subchapter in the same manner as a property owner who
owned the property on January 1.
(b) If during the pendency of a protest under this subchapter
the ownership of the property subject to the protest changes, the
new owner of the property on application to the appraisal review
board may proceed with the protest in the same manner as the
property owner who initiated the protest.
Added by Acts 1987, 70th Leg., ch. 451, Sec. 1, eff. Aug. 31,
1987.
Sec. 41.413. PROTEST BY PERSON LEASING PROPERTY. (a) A person
leasing tangible personal property who is contractually obligated
to reimburse the property owner for taxes imposed on the property
is entitled to protest before the appraisal review board a
determination of the appraised value of the property if the
property owner does not file a protest relating to the property.
(b) A person leasing real property who is contractually
obligated to reimburse the property owner for taxes imposed on
the property is entitled to protest before the appraisal review
board a determination of the appraised value of the property if
the property owner does not file a protest relating to the
property. The protest provided by this subsection is limited to a
single protest by either the property owner or the lessee.
(c) A person bringing a protest under this section is considered
the owner of the property for purposes of the protest. The
appraisal review board shall deliver a copy of any notice
relating to the protest and of the order determining the protest
to the owner of the property and the person bringing the protest.
(d) The property owner shall timely send to the person leasing
the property a copy of any notice of the property's reappraisal
received by the property owner. Failure of the owner to send a
copy of the notice to the person leasing the property does not
affect the time within which the person leasing the property may
protest the appraised value.
Added by Acts 1995, 74th Leg., ch. 581, Sec. 1, eff. Aug. 28,
1995.
Text of section as added by Acts 2009, 81st Leg., R.S., Ch.
1267, Sec. 3
For text of section as added by Acts 2009, 81st Leg., R.S., Ch.
1370, Sec. 1, see other Sec. 41.415.
Sec. 41.415. ELECTRONIC FILING OF NOTICE OF PROTEST. (a) This
section applies only to an appraisal district established for a
county having a population of 500,000 or more.
(b) The appraisal district shall implement a system that allows
the owner of a property that for the current tax year has been
granted a residence homestead exemption under Section 11.13, in
connection with the property, to electronically:
(1) file a notice of protest under Section 41.41(a)(1) or (2)
with the appraisal review board;
(2) receive and review comparable sales data and other evidence
that the chief appraiser intends to use at the protest hearing
before the board;
(3) receive, as applicable:
(A) a settlement offer from the district to correct the
appraisal records by changing the market value and, if
applicable, the appraised value of the property to the value as
redetermined by the district; or
(B) a notice from the district that a settlement offer will not
be made; and
(4) accept or reject a settlement offer received from the
appraisal district under Subdivision (3)(A).
(c) With each notice sent under Section 25.19 to an eligible
property owner, the chief appraiser shall include information
about the system required by this section, including instructions
for accessing and using the system.
(d) A notice of protest filed electronically under this section
must include, at a minimum:
(1) a statement as to whether the protest is brought under
Section 41.41(a)(1) or under Section 41.41(a)(2);
(2) a statement of the property owner's good faith estimate of
the value of the property; and
(3) an electronic mail address that the district may use to
communicate electronically with the property owner in connection
with the protest.
(e) If the property owner accepts a settlement offer made by the
appraisal district, the chief appraiser shall enter the
settlement in the appraisal records as an agreement made under
Section 1.111(e).
(f) If the property owner rejects a settlement offer, the
appraisal review board shall hear and determine the property
owner's protest in the manner otherwise provided by this
subchapter and Subchapter D.
(g) An appraisal district is not required to make the system
required by this section available to an owner of a residence
homestead located in an area in which the chief appraiser
determines that the factors affecting the market value of real
property are unusually complex or to an owner who has designated
an agent to represent the owner in a protest as provided by
Section 1.111.
(h) An electronic mail address provided by a property owner to
an appraisal district under Subsection (d)(3) is confidential and
may not be disclosed by the district.
Added by Acts 2009, 81st Leg., R.S., Ch.
1267, Sec. 3, eff. January 1, 2010.
Text of section as added by Acts 2009, 81st Leg., R.S., Ch.
1370, Sec. 1
For text of section as added by Acts 2009, 81st Leg., R.S., Ch.
1267, Sec. 3, see other Sec. 41.415.
Text of section effective on January 01, 2011
Sec. 41.415. ELECTRONIC FILING OF NOTICE OF PROTEST. (a) This
section applies only to an appraisal district that:
(1) on January 1, 2008, maintained an Internet website
accessible to the public; or
(2) after that date established or establishes such an Internet
website.
(b) Each appraisal district shall implement a system that allows
the owner of a property that for the current tax year has been
granted a residence homestead exemption under Section 11.13, in
connection with the property, to electronically:
(1) file a notice of protest under Section 41.41(a)(1) or (2)
with the appraisal review board;
(2) receive and review comparable sales data and other evidence
that the chief appraiser intends to use at the protest hearing
before the board;
(3) receive, as applicable:
(A) a settlement offer from the district to correct the
appraisal records by changing the market value and, if
applicable, the appraised value of the property to the value as
redetermined by the district; or
(B) a notice from the district that a settlement offer will not
be made; and
(4) accept or reject a settlement offer received from the
appraisal district under Subdivision (3)(A).
(c) With each notice sent under Section 25.19 to an eligible
property owner, the chief appraiser shall include information
about the system required by this section, including instructions
for accessing and using the system.
(d) A notice of protest filed electronically under this section
must include, at a minimum:
(1) a statement as to whether the protest is brought under
Section 41.41(a)(1) or under Section 41.41(a)(2);
(2) a statement of the property owner's good faith estimate of
the value of the property; and
(3) an electronic mail address that the district may use to
communicate electronically with the property owner in connection
with the protest.
(e) If the property owner accepts a settlement offer made by the
appraisal district, the chief appraiser shall enter the
settlement in the appraisal records as an agreement made under
Section 1.111(e).
(f) If the property owner rejects a settlement offer, the
appraisal review board shall hear and determine the property
owner's protest in the manner otherwise provided by this
subchapter and Subchapter D.
(g) An appraisal district is not required to make the system
required by this section available to an owner of a residence
homestead located in an area in which the chief appraiser
determines that the factors affecting the market value of real
property are unusually complex.
(h) An electronic mail address provided by a property owner to
an appraisal district under Subsection (d)(3) is confidential and
may not be disclosed by the district.
(i) Notwithstanding Subsection (b), an appraisal district
established for a county having a population of 250,000 or less
is not required to implement the system required by this section
before January 1, 2013. This subsection expires January 1, 2014.
Added by Acts 2009, 81st Leg., R.S., Ch.
1370, Sec. 1, eff. January 1, 2011.
Sec. 41.42. PROTEST OF SITUS. A protest against the inclusion
of property on the appraisal records for an appraisal district on
the ground that the property does not have taxable situs in that
district shall be determined in favor of the protesting party if
he establishes that the property is subject to appraisal by
another district or that the property is not taxable in this
state. The chief appraiser of a district in which the property
owner prevails in a protest of situs shall notify the appraisal
office of the district in which the property owner has
established situs.
Acts 1979, 66th Leg., p. 2305, ch. 841, Sec. 1, eff. Jan. 1,
1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 170, ch. 13,
Sec. 137, eff. Jan. 1, 1982; Acts 1983, 68th Leg., p. 5034, ch.
906, Sec. 1, eff. Jan. 1, 1984.
Sec. 41.43. PROTEST OF DETERMINATION OF VALUE OR INEQUALITY OF
APPRAISAL. (a) Except as provided by Subsections (a-1) and (d),
in a protest authorized by Section 41.41(a)(1) or (2), the
appraisal district has the burden of establishing the value of
the property by a preponderance of the evidence presented at the
hearing. If the appraisal district fails to meet that standard,
the protest shall be determined in favor of the property owner.
(a-1) If in the protest relating to a property with a market or
appraised value of $1 million or less as determined by the
appraisal district the property owner files with the appraisal
review board and, not later than the 14th day before the date of
the first day of the hearing, delivers to the chief appraiser a
copy of an appraisal of the property performed not later than the
180th day before the date of the first day of the hearing by an
appraiser certified under Chapter 1103, Occupations Code, that
supports the appraised or market value of the property asserted
by the property owner, the appraisal district has the burden of
establishing the value of the property by clear and convincing
evidence presented at the hearing. If the appraisal district
fails to meet that standard, the protest shall be determined in
favor of the property owner.
(a-2) To be valid, an appraisal filed under Subsection (a-1)
must be attested to before an officer authorized to administer
oaths and include:
(1) the name and business address of the certified appraiser;
(2) a description of the property that was the subject of the
appraisal;
(3) a statement that the appraised or market value of the
property:
(A) was, as applicable, the appraised or market value of the
property as of January 1 of the current tax year; and
(B) was determined using a method of appraisal authorized or
required by Chapter 23; and
(4) a statement that the appraisal was performed in accordance
with the Uniform Standards of Professional Appraisal Practice.
(b) A protest on the ground of unequal appraisal of property
shall be determined in favor of the protesting party unless the
appraisal district establishes that:
(1) the appraisal ratio of the property is equal to or less than
the median level of appraisal of a reasonable and representative
sample of other properties in the appraisal district;
(2) the appraisal ratio of the property is equal to or less than
the median level of appraisal of a sample of properties in the
appraisal district consisting of a reasonable number of other
properties similarly situated to, or of the same general kind or
character as, the property subject to the protest; or
(3) the appraised value of the property is equal to or less than
the median appraised value of a reasonable number of comparable
properties appropriately adjusted.
(c) For purposes of this section, evidence includes the data,
schedules, formulas, or other information used to establish the
matter at issue.
(d) If the property owner fails to deliver, before the date of
the hearing, a rendition statement or property report required by
Chapter 22 or a response to the chief appraiser's request for
information under Section 22. 07(c), the property owner has the
burden of establishing the value of the property by a
preponderance of the evidence presented at the hearing. If the
property owner fails to meet that standard, the protest shall be
determined in favor of the appraisal district.
Acts 1979, 66th Leg., p. 2305, ch. 841, Sec. 1, eff. Jan. 1,
1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 170, ch. 13,
Sec. 137, eff. Jan. 1, 1982; Acts 1983, 68th Leg., p. 4924, ch.
877, Sec. 2, eff. Jan. 1, 1984; Acts 1985, 69th Leg., ch. 823,
Sec. 3, eff. Jan. 1, 1986; Acts 1989, 71st Leg., ch. 796, Sec.
35, eff. Sept. 1, 1989; Acts 1997, 75th Leg., ch. 1039, Sec. 37,
eff. Jan. 1, 1998; Acts 2003, 78th Leg., ch. 1041, Sec. 2, eff.
Sept. 1, 2003; Acts 2003, 78th Leg., ch. 1173, Sec. 11, eff. Jan.
1, 2004.
Amended by:
Acts 2007, 80th Leg., R.S., Ch.
1085, Sec. 1, eff. September 1, 2007.
Sec. 41.44. NOTICE OF PROTEST. (a) Except as provided by
Subsections (b), (b-1), (c), (c-1), and (c-2), to be entitled to
a hearing and determination of a protest, the property owner
initiating the protest must file a written notice of the protest
with the appraisal review board having authority to hear the
matter protested:
(1) before May 1 or not later than the 30th day after the date
that notice to the property owner was delivered to the property
owner as provided by Section 25.19, if the property is a
single-family residence that qualifies for an exemption under
Section 11.13, whichever is later;
(2) before June 1 or not later than the 30th day after the date
that notice was delivered to the property owner as provided by
Section 25.19 in connection with any other property, whichever is
later;
(3) in the case of a protest of a change in the appraisal
records ordered as provided by Subchapter A of this chapter or by
Chapter 25, not later than the 30th day after the date notice of
the change is delivered to the property owner; or
(4) in the case of a determination that a change in the use of
land appraised under Subchapter C, D, E, or H, Chapter 23, has
occurred, not later than the 30th day after the date the notice
of the determination is delivered to the property owner.
(b) A property owner who files his notice of protest after the
deadline prescribed by Subsection (a) of this section but before
the appraisal review board approves the appraisal records is
entitled to a hearing and determination of the protest if he
shows good cause as determined by the board for failure to file
the notice on time.
(b-1) Notwithstanding Subsection (a)(1), an owner of property
described by that subsection who files a notice of protest after
the deadline prescribed by that subsection but before the
appraisal review board approves the appraisal records is entitled
to a hearing and determination of the protest if the property
owner files the notice before June 1.
(c) A property owner who files notice of a protest authorized by
Section 41.411 is entitled to a hearing and determination of the
protest if the property owner files the notice prior to the date
the taxes on the property to which the notice applies become
delinquent. An owner of land who files a notice of protest under
Subsection (a)(4) is entitled to a hearing and determination of
the protest without regard to whether the appraisal records are
approved.
(c-1) A property owner who files a notice of protest after the
deadline prescribed by Subsection (a) but before the taxes on the
property to which the notice applies become delinquent is
entitled to a hearing and determination of the protest if the
property owner was continuously employed in the Gulf of Mexico,
including employment on an offshore drilling or production
facility or on a vessel, for a period of not less than 20 days
during which the deadline prescribed by Subsection (a) passed,
and the property owner provides the appraisal review board with
evidence of that fact through submission of a letter from the
property owner's employer or supervisor or, if the property owner
is self-employed, a sworn affidavit.
(c-2) A property owner who files a notice of protest after the
deadline prescribed by Subsection (a) but before the taxes on the
property to which the notice applies become delinquent is
entitled to a hearing and determination of the protest if the
property owner was serving on full-time active duty in the United
States armed forces outside the United States on the day on which
the deadline prescribed by Subsection (a) passed and the property
owner provides the appraisal review board with evidence of that
fact through submission of a valid military identification card
from the United States Department of Defense and a deployment
order.
(c-3) Notwithstanding Subsection (c), a property owner who files
a protest under Section 41.411 on or after the date the taxes on
the property to which the notice applies become delinquent, but
not later than the 125th day after the property owner, in the
protest filed, claims to have first received written notice of
the taxes in question, is entitled to a hearing solely on the
issue of whether one or more taxing units timely delivered a tax
bill. If at the hearing the appraisal review board determines
that all of the taxing units failed to timely deliver a tax bill,
the board shall determine the date on which at least one taxing
unit first delivered written notice of the taxes in question, and
for the purposes of this section the delinquency date is
postponed to the 125th day after that date.
(d) A notice of protest is sufficient if it identifies the
protesting property owner, including a person claiming an
ownership interest in the property even if that person is not
listed on the appraisal records as an owner of the property,
identifies the property that is the subject of the protest, and
indicates apparent dissatisfaction with some determination of the
appraisal office. The notice need not be on an official form, but
the comptroller shall prescribe a form that provides for more
detail about the nature of the protest. The form must permit a
property owner to include each property in the appraisal district
that is the subject of a protest. The comptroller, each appraisal
office, and each appraisal review board shall make the forms
readily available and deliver one to a property owner on request.
Acts 1979, 66th Leg., p. 2306, ch. 841, Sec. 1, eff. Jan. 1,
1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 170, ch. 13,
Sec. 137, eff. Jan. 1, 1982; Acts 1983, 68th Leg., p. 4945, ch.
884, Sec. 1, eff. Jan. 1, 1984; Acts 1985, 69th Leg., ch. 504,
Sec. 2, eff. June 12, 1985; Acts 1987, 70th Leg., ch. 185, Sec.
3, eff. Jan. 1, 1988; Acts 1989, 71st Leg., ch. 796, Sec. 36,
eff. Sept. 1, 1989; Acts 1991, 72nd Leg., ch. 836, Sec. 1.4, eff.
Sept. 1, 1991; Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 50,
eff. Sept. 1, 1991; Acts 1999, 76th Leg., ch. 631, Sec. 12, eff.
Sept. 1, 1999.
Amended by:
Acts 2005, 79th Leg., Ch.
829, Sec. 1, eff. January 1, 2006.
Acts 2007, 80th Leg., R.S., Ch.
1106, Sec. 4(b), eff. January 1, 2008.
Acts 2007, 80th Leg., R.S., Ch.
1106, Sec. 5, eff. January 1, 2008.
Sec. 41.45. HEARING ON PROTEST. (a) On the filing of a notice
as required by Section 41.44, the appraisal review board shall
schedule a hearing on the protest. If more than one protest is
filed relating to the same property, the appraisal review board
shall schedule a single hearing on all timely filed protests
relating to the property. A hearing for a property that is owned
in undivided or fractional interests, including separate
interests in a mineral in place, shall be scheduled to provide
for participation by all owners who have timely filed a protest.
(b) The property owner initiating the protest is entitled to an
opportunity to appear to offer evidence or argument. The property
owner may offer his evidence or argument by affidavit without
personally appearing if he attests to the affidavit before an
officer authorized to administer oaths and submits the affidavit
to the board hearing the protest before it begins the hearing on
the protest. On receipt of an affidavit, the board shall notify
the chief appraiser. The chief appraiser may inspect the
affidavit and is entitled to a copy on request.
(c) The chief appraiser shall appear at each protest hearing
before the appraisal review board to represent the appraisal
office.
(d) An appraisal review board consisting of more than three
members may sit in panels of not fewer than three members to
conduct protest hearings. However, the determination of a protest
heard by a panel must be made by the board. If the recommendation
of a panel is not accepted by the board, the board may refer the
matter for rehearing to a panel composed of members who did not
hear the original hearing or, if there are not at least three
members who did not hear the original protest, the board may
determine the protest. Before determining a protest or conducting
a rehearing before a new panel or the board, the board shall
deliver notice of the hearing or meeting to determine the protest
in accordance with the provisions of this subchapter.
(e) On request made to the appraisal review board before the
date of the hearing, a property owner who has not designated an
agent under Section 1.111 to represent the owner at the hearing
is entitled to one postponement of the hearing to a later date
without showing cause. In addition and without limitation as to
the number of postponements, the board shall postpone the hearing
to a later date if the property owner or the owner's agent at any
time shows good cause for the postponement or if the chief
appraiser consents to the postponement. The hearing may not be
postponed to a date less than five or more than 30 days after the
date scheduled for the hearing when the postponement is sought
unless the date and time of the hearing as postponed are agreed
to by the chairman of the appraisal review board or the
chairman's representative, the property owner, and the chief
appraiser. A request by a property owner for a postponement
under this subsection may be made in writing, including by
facsimile transmission or electronic mail, by telephone, or in
person to the appraisal review board, a panel of the board, or
the chairman of the board. The chairman or the chairman's
representative may take action on a postponement under this
subsection without the necessity of action by the full board if
the hearing for which the postponement is requested is scheduled
to occur before the next regular meeting of the board. The
granting by the appraisal review board, the chairman, or the
chairman's representative of a postponement under this subsection
does not require the delivery of additional written notice to the
property owner.
(e-1) A property owner who has not designated an agent under
Section 1.111 to represent the owner at the hearing and who fails
to appear at the hearing is entitled to a new hearing if the
property owner files, not later than the fourth day after the
date the hearing occurred, a written statement with the appraisal
review board showing good cause for the failure to appear and
requesting a new hearing.
(e-2) For purposes of Subsections (e) and (e-1), "good cause"
means a reason that includes an error or mistake that:
(1) was not intentional or the result of conscious indifference;
and
(2) will not cause undue delay or other injury to the person
authorized to extend the deadline or grant a rescheduling.
(f) A property owner who has been denied a hearing to which the
property owner is entitled under this chapter may bring suit
against the appraisal review board by filing a petition or
application in district court to compel the board to provide the
hearing. If the property owner is entitled to the hearing, the
court shall order the hearing to be held and may award court
costs and reasonable attorney fees to the property owner.
(g) In addition to the grounds for a postponement under
Subsection (e), the board shall postpone the hearing to a later
date if:
(1) the owner of the property or the owner's agent is also
scheduled to appear at a hearing on a protest filed with the
appraisal review board of another appraisal district;
(2) the hearing before the other appraisal review board is
scheduled to occur on the same date as the hearing set by the
appraisal review board from which the postponement is sought;
(3) the notice of hearing delivered to the property owner or the
owner's agent by the other appraisal review board bears an
earlier postmark than the notice of hearing delivered by the
board from which the postponement is sought or, if the date of
the postmark is identical, the property owner or agent has not
requested a postponement of the other hearing; and
(4) the property owner or the owner's agent includes with the
request for a postponement a copy of the notice of hearing
delivered to the property owner or the owner's agent by the other
appraisal review board.
(h) Before the hearing on a protest or immediately after the
hearing begins, the chief appraiser and the property owner or the
owner's agent shall each provide the other with a copy of any
written material that the person intends to offer or submit to
the appraisal review board at the hearing.
(i) To be valid, an affidavit offered under Subsection (b) must
be attested to before an officer authorized to administer oaths
and include:
(1) the name of the property owner initiating the protest;
(2) a description of the property that is the subject of the
protest; and
(3) evidence or argument.
(j) A statement from the property owner that specifies the
determination or other action of the chief appraiser, appraisal
district, or appraisal review board relating to the subject
property from which the property owner seeks relief constitutes
sufficient argument under Subsection (i).
(k) The comptroller shall prescribe a standard form for an
affidavit offered under Subsection (b). Each appraisal district
shall make copies of the affidavit form available to property
owners without charge.
(l) A property owner is not required to use the affidavit form
prescribed by the comptroller when offering an affidavit under
Subsection (b).
(m) If the protest relates to a taxable leasehold or other
possessory interest in real property that is owned by this state
or a political subdivision of this state, the attorney general or
a representative of the state agency that owns the land, if the
real property is owned by this state, or a person designated by
the political subdivision that owns the real property, as
applicable, is entitled to appear at the hearing and offer
evidence and argument.
Acts 1979, 66th Leg., p. 2306, ch. 841, Sec. 1, eff. Jan. 1,
1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 171, ch. 13,
Sec. 138, eff. Jan. 1, 1982; Acts 1987, 70th Leg., ch. 794, Sec.
1, eff. June 18, 1987; Acts 1989, 71st Leg., ch. 796, Sec. 37;
Acts 1991, 72nd Leg., ch. 836, Sec. 3.1, eff. Sept. 1, 1991; Acts
1995, 74th Leg., ch. 828, Sec. 2, eff. Sept. 1, 1995; Acts 1997,
75th Leg., ch. 1039, Sec. 38, eff. Jan. 1, 1998; Acts 1999, 76th
Leg., ch. 416, Sec. 3, eff. Sept. 1, 1999; Acts 1999, 76th Leg.,
ch. 463, Sec. 2, eff. Jan. 1, 2000; Acts 2001, 77th Leg., ch.
1420, Sec. 21.001(99), eff. Sept. 1, 2001.
Amended by:
Acts 2007, 80th Leg., R.S., Ch.
626, Sec. 2, eff. January 1, 2008.
Acts 2009, 81st Leg., R.S., Ch.
1267, Sec. 4, eff. June 19, 2009.
Sec. 41.455. POOLED OR UNITIZED MINERAL INTERESTS. (a) If a
property owner files protests relating to a pooled or unitized
mineral interest that is being produced at one or more production
sites located in a single county with the appraisal review boards
of more than one appraisal district, the appraisal review board
for the appraisal district established for the county in which
the production site or sites are located must determine the
protest filed with that board and make its decision before
another appraisal review board may hold a hearing to determine
the protest filed with that other board.
(b) If a property owner files protests relating to a pooled or
unitized mineral interest that is being produced at two or more
production sites located in more than one county with the
appraisal review boards of more than one appraisal district and
at least two-thirds of the surface area of the mineral interest
is located in the county for which one of the appraisal districts
is established, the appraisal review board for that appraisal
district must determine the protest filed with that board and
make its decision before another appraisal review board may hold
a hearing to determine the protest filed with that other board.
(c) A protest determined by an appraisal review board in
violation of this section is void.
Added by Acts 1999, 76th Leg., ch. 810, Sec. 1, eff. Jan. 1,
2000.
Sec. 41.46. NOTICE OF PROTEST HEARING. (a) The appraisal
review board before which a protest hearing is scheduled shall
deliver written notice to the property owner initiating a protest
of the date, time, and place fixed for the hearing on the protest
and of the property owner's entitlement to a postponement of the
hearing as provided by Section 41.45 unless the property owner
waives in writing notice of the hearing. The board shall deliver
the notice not later than the 15th day before the date of the
hearing.
(b) The board shall give the chief appraiser advance notice of
the date, time, place, and subject matter of each protest
hearing.
(c) If the protest relates to a taxable leasehold or other
possessory interest in real property that is owned by this state
or a political subdivision of this state, the board shall deliver
notice of the hearing as provided by Subsection (a) to:
(1) the attorney general and the state agency that owns the real
property, in the case of real property owned by this state; or
(2) the governing body of the political subdivision, in the case
of real property owned by a political subdivision.
Acts 1979, 66th Leg., p. 2306, ch. 841, Sec. 1, eff. Jan. 1,
1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 172, ch. 13,
Sec. 139, eff. Jan. 1, 1982; Acts 1997, 75th Leg., ch. 1039, Sec.
39, eff. Jan. 1, 1998; Acts 1999, 76th Leg., ch. 416, Sec. 4,
eff. Sept. 1, 1999.
Amended by:
Acts 2007, 80th Leg., R.S., Ch.
626, Sec. 3, eff. January 1, 2008.
Sec. 41.461. NOTICE OF CERTAIN MATTERS BEFORE HEARING. (a) At
least 14 days before a hearing on a protest, the chief appraiser
shall:
(1) deliver a copy of the pamphlet prepared by the comptroller
under Section 5.06(a) to the property owner initiating the
protest if the owner is representing himself, or to an agent
representing the owner if requested by the agent;
(2) inform the property owner that the owner or the agent of the
owner may inspect and may obtain a copy of the data, schedules,
formulas, and all other information the chief appraiser plans to
introduce at the hearing to establish any matter at issue; and
(3) deliver a copy of the hearing procedures established by the
appraisal review board under Section 41.66 to the property owner.
(b) The charge for copies provided to an owner or agent under
this section may not exceed the charge for copies of public
information as provided under Subchapter F, Chapter 552,
Government Code, except:
(1) the total charge for copies provided in connection with a
protest of the appraisal of residential property may not exceed
$15 for each residence; and
(2) the total charge for copies provided in connection with a
protest of the appraisal of a single unit of property subject to
appraisal, other than residential property, may not exceed $25.
Added by Acts 1991, 72nd Leg., ch. 364, Sec. 1, eff. Jan. 1,
1992. Amended by Acts 1993, 73rd Leg., ch. 1031, Sec. 17, eff.
Sept. 1, 1993; Acts 1995, 74th Leg., ch. 76, Sec. 5.95(100), eff.
Sept. 1, 1995.
Sec. 41.47. DETERMINATION OF PROTEST. (a) The appraisal review
board hearing a protest shall determine the protest and make its
decision by written order.
(b) If on determining a protest the board finds that the
appraisal records are incorrect in some respect raised by the
protest, the board by its order shall correct the appraisal
records by changing the appraised value placed on the protesting
property owner's property or by making the other changes in the
appraisal records that are necessary to conform the records to
the requirements of law. If the appraised value of a taxable
property interest, other than an interest owned by a public
utility or by a cooperative corporation organized to provide
utility service, is changed as the result of a protest or
challenge, the board shall change the appraised value of all
other interests, other than an interest owned by a public utility
or by a cooperative corporation organized to provide utility
service, in the same property, including a mineral in place, in
proportion to the ownership interests.
(c) Repealed by Acts 1985, 69th Leg., ch. 504, Sec. 3, eff. June
12, 1985.
(d) The board shall deliver by certified mail a notice of
issuance of the order and a copy of the order to the property
owner and the chief appraiser.
(e) The notice of the issuance of the order must contain a
prominently printed statement in upper-case bold lettering
informing the property owner in clear and concise language of the
property owner's right to appeal the board's decision to district
court. The statement must describe the deadline prescribed by
Section 42.06(a) of this code for filing a written notice of
appeal, and the deadline prescribed by Section 42.21(a) of this
code for filing the petition for review with the district court.
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. 140, eff. Jan. 1, 1982; Acts 1985, 69th Leg., ch. 504, Sec.
3, eff. June 12, 1985; Acts 1987, 70th Leg., ch. 145, Sec. 1,
eff. Jan. 1, 1988; Acts 1987, 70th Leg., ch. 773, Sec. 2, eff.
Jan. 1, 1988; Acts 1987, 70th Leg., ch. 794, Sec. 2, eff. June
18, 1987; Acts 1989, 71st Leg., ch. 2, Sec. 14.03, eff. Aug. 28,
1989.
SUBCHAPTER D. ADMINISTRATIVE PROVISIONS
Sec. 41.61. ISSUANCE OF SUBPOENA. (a) If reasonably necessary
in the course of a protest provided by this chapter, the
appraisal review board on its own motion or at the written
request of a party to the protest, may subpoena witnesses or
books, records, or other documents of the property owner or
appraisal district that relate to the protest.
(b) On the written request of a party to a protest provided by
this chapter, the appraisal review board shall issue a subpoena
if the requesting party:
(1) shows good cause for issuing the subpoena; and
(2) deposits with the board a sum the board determines is
reasonably sufficient to insure payment of the costs estimated to
accrue for issuance and service of the subpoena and for
compensation of the individual to whom it is directed.
(c) An appraisal review board may not issue a subpoena under
this section unless the board holds a hearing at which the board
determines that good cause exists for the issuance of the
subpoena. The appraisal review board before which a good cause
hearing is scheduled shall deliver written notice to the party
being subpoenaed and parties to the protest of the date, time,
and place of the hearing. The board shall deliver the notice not
later than the 5th day before the date of the good cause hearing.
The party being subpoenaed must have an opportunity to be heard
at the good cause hearing.
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. 141, eff. Jan. 1, 1982; Acts 1989, 71st Leg., ch. 796, Sec.
38, eff. Sept. 1, 1989; Acts 1995, 74th Leg., ch. 828, Sec. 3,
eff. Sept. 1, 1995.
Sec. 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.
Sec. 41.63. COMPENSATION FOR SUBPOENAED WITNESS. (a) An
individual who is not a party to the proceeding and who complies
with a subpoena issued as provided by this subchapter is entitled
to:
(1) the reasonable costs of producing the documents;
(2) mileage of 15 cents a mile for going to and returning from
the place of the proceeding; and
(3) a fee of $10 a day for each whole or partial day that the
individual is necessarily present at the proceedings.
(b) The appraisal review board by rule may prescribe greater
mileage or fee, but an increase is not effective unless uniformly
applicable to all individuals who are entitled to mileage or fee
as provided by Subsection (a) of this section.
(c) Compensation authorized as provided by this section is paid
by the appraisal office if the subpoena is issued on the motion
of the appraisal review board or by the party requesting the
subpoena.
(d) Compensation is not payable unless the amount claimed is
approved by the appraisal review board that issued the 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. 173, ch. 13,
Sec. 143, eff. Jan. 1, 1982.
Sec. 41.64. INSPECTION OF TAX RECORDS. The appraisal review
board may inspect the records or other materials of the appraisal
office that are not made confidential under this code. On demand
of the board, the chief appraiser shall produce the materials as
soon as practicable.
Acts 1979, 66th Leg., p. 2308, ch. 841, Sec. 1, eff. Jan. 1,
1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 173, ch. 13,
Sec. 144, eff. Jan. 1, 1982.
Sec. 41.65. REQUEST FOR STATE ASSISTANCE. The appraisal review
board may request the comptroller to assist in determining the
accuracy of appraisals by the appraisal office or to provide
other professional assistance. The appraisal office shall
reimburse the costs of providing assistance if the comptroller
requests reimbursement.
Acts 1979, 66th Leg., p. 2308, ch. 841, Sec. 1, eff. Jan. 1,
1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 173, ch. 13,
Sec. 144, eff. Jan. 1, 1982; Acts 1991, 72nd Leg., 2nd C.S., ch.
6, Sec. 51, eff. Sept. 1, 1991.
Sec. 41.66. HEARING PROCEDURES. (a) The appraisal review board
shall establish by rule the procedures for hearings it conducts
as provided by Subchapters A and C of this chapter. On request
made by a property owner in the owner's notice of protest or in a
separate writing delivered to the appraisal review board on or
before the date the notice of protest is filed, the property
owner is entitled to a copy of the hearing procedures. The copy
of the hearing procedures shall be delivered to the property
owner not later than the 10th day before the date the hearing on
the protest begins and may be delivered with the notice of the
protest hearing required under Section 41.46(a). The notice of
protest form prescribed by the comptroller under Section 41.44(d)
or any other notice of protest form made available to a property
owner by the appraisal review board or the appraisal office shall
provide the property owner an opportunity to make or decline to
make a request under this subsection. The appraisal review board
shall post a copy of the hearing procedures in a prominent place
in the room in which the hearing is held.
(b) Hearing procedures to the greatest extent practicable shall
be informal. Each party to a hearing is entitled to offer
evidence, examine or cross-examine witnesses or other parties,
and present argument on the matters subject to the hearing.
(c) A property owner who is entitled as provided by this chapter
to appear at a hearing may appear by himself or by his agent. A
taxing unit may appear by a designated agent.
(d) Hearings conducted as provided by this chapter are open to
the public.
(e) The appraisal review board may not consider any appraisal
district information on a protest that was not presented to the
appraisal review board during the protest hearing.
(f) A member of the appraisal review board may not communicate
with another person concerning:
(1) the evidence, argument, facts, merits, or any other matters
related to an owner's protest, except during the hearing on the
protest; or
(2) a property that is the subject of the protest, except during
a hearing on another protest or other proceeding before the board
at which the property is compared to other property or used in a
sample of properties.
(g) At the beginning of a hearing on a protest, each member of
the appraisal review board hearing the protest must sign an
affidavit stating that the board member has not communicated with
another person in violation of Subsection (f). If a board member
has communicated with another person in violation of Subsection
(f), the member must be recused from the proceeding and may not
hear, deliberate on, or vote on the determination of the protest.
The board of directors of the appraisal district shall adopt and
implement a policy concerning the temporary replacement of an
appraisal review board member who has communicated with another
person in violation of Subsection (f).
(h) The appraisal review board shall postpone a hearing on a
protest if the property owner requests additional time to prepare
for the hearing and establishes to the board that the chief
appraiser failed to comply with Section 41.461. The board is not
required to postpone a hearing more than one time under this
subsection.
Acts 1979, 66th Leg., p. 2308, ch. 841, Sec. 1, eff. Jan. 1,
1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 173, ch. 13,
Sec. 145, eff. Jan. 1, 1982; Acts 1989, 71st Leg., ch. 796, Sec.
39, eff. Sept. 1, 1989; Acts 1991, 72nd Leg., ch. 364, Sec. 2,
eff. Jan. 1, 1992; Acts 1991, 72nd Leg., ch. 836, Sec. 3.2, eff.
Sept. 1, 1991; Acts 1991, 72nd Leg., 1st C.S., ch. 14, Sec.
8.01(23), eff. Nov. 12, 1991.
Amended by:
Acts 2005, 79th Leg., Ch.
728, Sec. 19.001, eff. September 1, 2005.
Sec. 41.67. EVIDENCE. (a) A member of the appraisal review
board may swear witnesses who testify in proceedings under this
chapter. All testimony must be given under oath.
(b) Documentary evidence may be admitted in the form of a copy
if the appraisal review board conducting the proceeding
determines that the original document is not readily available. A
party is entitled to an opportunity to compare a copy with the
original document on request.
(c) Official notice may be taken of any fact judicially
cognizable. A party is entitled to an opportunity to contest
facts officially noticed.
(d) Information that was previously requested under Section
41.461 by the protesting party that was not made available to the
protesting party at least 14 days before the scheduled or
postponed hearing may not be used as evidence in the hearing.
Acts 1979, 66th Leg., p. 2308, ch. 841, Sec. 1, eff. Jan. 1,
1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 173, ch. 13,
Sec. 146, eff. Jan. 1, 1982; Acts 1991, 72nd Leg., ch. 364, Sec.
3, eff. Jan. 1, 1992; Acts 1999, 76th Leg., ch. 463, Sec. 3, eff.
Sept. 1, 1999.
Sec. 41.68. RECORD OF PROCEEDING. The appraisal review board
shall keep a record of its proceedings in the form and manner
prescribed by the comptroller.
Acts 1979, 66th Leg., p. 2309, ch. 841, Sec. 1, eff. Jan. 1,
1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 173, ch. 13,
Sec. 147, eff. Jan. 1, 1982; Acts 1991, 72nd Leg., 2nd C.S., ch.
6, Sec. 51, eff. Sept. 1, 1991.
Sec. 41.69. CONFLICT OF INTEREST. A member of the appraisal
review board may not participate in the determination of a
taxpayer protest in which he is interested or in which he is
related to a party by affinity within the second degree or by
consanguinity within the third degree, as determined under
Chapter 573, Government Code.
Acts 1979, 66th Leg., p. 2309, ch. 841, Sec. 1, eff. Jan. 1,
1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 173, ch. 13,
Sec. 147, eff. Jan. 1, 1982; Acts 1991, 72nd L