Tex. Tax Code § 41.455 · Subchapter C. TAXPAYER PROTEST
POOLED OR UNITIZED MINERAL INTERESTS.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(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.
Notes and commentary — not statutory text
History
Added by Acts 1999, 76th Leg., ch. 810, Sec. 1, eff. Jan. 1, 2000.
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 2a8981b49dbc45ff9e8fa030bf1d87fdbcaccfa8809e46cb185e9d60f82b744c
- 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.