Tex. Tax Code § 42.015 · Subchapter A. IN GENERAL
APPEAL BY PERSON LEASING PROPERTY.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) A person leasing property who is contractually obligated to reimburse the property owner for taxes imposed on the property is entitled to appeal an order of the appraisal review board determining a protest relating to the property:
(1) brought by the person under Section 41.413; or
(2) brought by the property owner if the property owner does not appeal the order.
(b) A person appealing an order of the appraisal review board under this section is considered the owner of the property for purposes of the appeal. The chief appraiser shall deliver a copy of any notice relating to the appeal to the owner of the property and to the person bringing the appeal.
Notes and commentary — not statutory text
History
Added by Acts 1995, 74th Leg., ch. 581, Sec. 2, eff. Aug. 28, 1995.
Amended by:
Acts 2021, 87th Leg., R.S., Ch. 644 (H.B. 988), Sec. 23, eff. June 15, 2021.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.42.htm
- Text hash
- sha256 be15d2d21ab60721910e053ebefce452e8029e2bb66cdb9d505615bf4b331422
- 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
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