Tex. Tax Code § 41.05 · Subchapter A. REVIEW OF APPRAISAL RECORDS BY APPRAISAL REVIEW BOARD
HEARING ON CHALLENGE.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(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.
Notes and commentary — not statutory text
History
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.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.41.htm
- Text hash
- sha256 ee5078fc523d17f22f0d6a0baa8bc6f877f36d7091cd4086b1d9e3f0c5fe42be
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) 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.