Tex. Tax Code § 41.412 · Subchapter C. TAXPAYER PROTEST
PERSON ACQUIRING PROPERTY AFTER JANUARY 1.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(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.
Notes and commentary — not statutory text
History
Added by Acts 1987, 70th Leg., ch. 451, Sec. 1, eff. Aug. 31, 1987.
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 4183df0013a29deb86ed690ca600cbc7a83668b0bb45fcf0798f06114d965286
- 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
Cited by 1 provision
Provisions in this library whose text cites Tex. Tax Code § 41.412. Each shows the citation as that text prints it.
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.