1 Tex. Admin. Code § 165.23 · Chapter 165. RULES OF PROCEDURE FOR APPRAISAL REVIEW BOARD APPEALS
Representation of Parties
Text — rules in effect on 10/05/2026 (the portal's queryAsDate on the official listing links), fetched 2026-10-05T11:00:47Z
(a) A property owner may be represented at the hearing by:
(1) the property owner;
(2) an attorney who is licensed in Texas;
(3) a certified public accountant;
(4) a registered property tax consultant; or
(5) any other person who is not otherwise prohibited from appearing in a hearing held by SOAH.
(b) The appraisal district may be represented by the chief appraiser or a person designated by the chief appraiser.
(c) If more than one protest is filed relating to the same property, or if the property is owned in undivided or fractional interests, an authorized representative of a party may appear at the hearing as provided by Texas Tax Code, §41.45.
Notes and commentary — not rule text
Source Note
The provisions of this §165.23 adopted to be effective January 17, 2010, 35 TexReg 203.
Source of truth
- Edition
- rules in effect on 10/05/2026 (the portal's queryAsDate on the official listing links), fetched 2026-10-05T11:00:47Z
- Official file
- https://texas-sos.appianportalsgov.com/rules-and-meetings?recordId=143933&queryAsDate=10%2F05%2F2026&interface=VIEW_TAC_SUMMARY&$locale=en_US
- Text hash
- sha256 ab252bf9a46964aae320f7e637d69213a431f8d6e983043610b4f7702828ec32
- Composed by
- compose_tac.py 2026-10-05: the Secretary of State's rule records; verify_tac.py's independent reading agrees character for character
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.