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TAX CODE

TITLE 1. PROPERTY TAX CODE

SUBTITLE F. REMEDIES

CHAPTER 41. LOCAL REVIEW

SUBCHAPTER A. REVIEW OF APPRAISAL RECORDS BY APPRAISAL REVIEW

BOARD

Sec. 41.01. DUTIES OF APPRAISAL REVIEW BOARD. (a) The

appraisal review board shall:

(1) determine protests initiated by property owners;

(2) determine challenges initiated by taxing units;

(3) correct clerical errors in the appraisal records and the

appraisal rolls;

(4) act on motions to correct appraisal rolls under Section

25.25;

(5) determine whether an exemption or a partial exemption is

improperly granted and whether land is improperly granted

appraisal as provided by Subchapter C, D, E, or H, Chapter 23;

and

(6) take any other action or make any other determination that

this title specifically authorizes or requires.

(b) The board may not review or reject an agreement between a

property owner or the owner's agent and the chief appraiser under

Section 1.111(e).

Acts 1979, 66th Leg., p. 2302, ch. 841, Sec. 1, eff. Jan. 1,

1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 169, ch. 13,

Sec. 133, eff. Jan. 1, 1982; Acts 1993, 73rd Leg., ch. 1031, Sec.

5, eff. Sept. 1, 1993; Acts 1997, 75th Leg., ch. 1039, Sec. 37,

eff. Jan. 1, 1998; Acts 1999, 76th Leg., ch. 631, Sec. 9, eff.

Sept. 1, 1999.

Sec. 41.02. ACTION BY BOARD. After making a determination or

decision under Section 41.01, the appraisal review board shall by

written order direct the chief appraiser to correct or change the

appraisal records or the appraisal roll to conform the appraisal

records or the appraisal roll to the board's determination or

decision.

Acts 1979, 66th Leg., p. 2302, ch. 841, Sec. 1, eff. Jan. 1,

1982. Amended by Acts 1993, 73rd Leg., ch. 1031, Sec. 6, eff.

Sept. 1, 1993.

Sec. 41.03. CHALLENGE BY TAXING UNIT. (a) A taxing unit is

entitled to challenge before the appraisal review board:

(1) the level of appraisals of any category of property in the

district or in any territory in the district, but not the

appraised value of a single taxpayer's property;

(2) an exclusion of property from the appraisal records;

(3) a grant in whole or in part of a partial exemption;

(4) a determination that land qualifies for appraisal as

provided by Subchapter C, D, E, or H, Chapter 23; or

(5) failure to identify the taxing unit as one in which a

particular property is taxable.

(b) If a taxing unit challenges a determination that land

qualifies for appraisal under Subchapter H, Chapter 23, on the

ground that the land is not located in an aesthetic management

zone, critical wildlife habitat zone, or streamside management

zone, the taxing unit must first seek a determination letter from

the director of the Texas Forest Service. The appraisal review

board shall accept the letter as conclusive proof of the type,

size, and location of the zone.

Acts 1979, 66th Leg., p. 2302, ch. 841, Sec. 1, eff. Jan. 1,

1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 169, ch. 13,

Sec. 134, eff. Jan. 1, 1984; Acts 1999, 76th Leg., ch. 631, Sec.

10, eff. Sept. 1, 1999.

Sec. 41.04. CHALLENGE PETITION. The appraisal review board is

not required to hear or determine a challenge unless the taxing

unit initiating the challenge files a petition with the board

before June 1 or within 15 days after the date that the appraisal

records are submitted to the appraisal review board, whichever is

later. The petition must include an explanation of the grounds

for the challenge.

Acts 1979, 66th Leg., p. 2302, ch. 841, Sec. 1, eff. Jan. 1,

1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 169, ch. 13,

Sec. 134, eff. Jan. 1, 1982.

Sec. 41.05. HEARING ON CHALLENGE. (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.

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.

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.

Sec. 41.06. NOTICE OF CHALLENGE HEARING. (a) The secretary of

the appraisal review board shall deliver to the presiding officer

of the governing body of each taxing unit entitled to appear at a

challenge hearing written notice of the date, time, and place

fixed for the hearing. The secretary shall deliver the notice not

later than the 10th day before the date of the hearing.

(b) The secretary shall give the chief appraiser advance notice

of the date, time, place, and subject matter of each challenge

hearing.

possessory interest in real property that is owned by this state

or a political subdivision of this state, the secretary shall

deliver notice of the hearing as provided by Subsection (a) to:

(1) the attorney general and the state agency that owns the real

property, in the case of real property owned by this state; or

(2) the governing body of the political subdivision, in the case

of real property owned by a political subdivision.

Acts 1979, 66th Leg., p. 2303, ch. 841, Sec. 1, eff. Jan. 1,

1982. Amended by Acts 1999, 76th Leg., ch. 416, Sec. 2, eff.

Sept. 1, 1999.

Sec. 41.07. DETERMINATION OF CHALLENGE. (a) The appraisal

review board shall determine each challenge and make its decision

by written order.

(b) If on determining a challenge the board finds that the

appraisal records are incorrect in some respect raised by the

challenge, the board shall refer the matter to the appraisal

office and by its order shall direct the chief appraiser to make

the reappraisals or corrections in the records that are necessary

to conform the records to the requirements of law.

the appraisal records as provided by Section 41.12 of this code.

(d) The board shall deliver by certified mail a notice of the

issuance of the order and a copy of the order to the taxing unit.

Acts 1979, 66th Leg., p. 2303, ch. 841, Sec. 1, eff. Jan. 1,

1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 170, ch. 13,

Sec. 135, eff. Jan. 1, 1982.

Sec. 41.08. CORRECTION OF RECORDS ON ORDER OF BOARD. The chief

appraiser shall make the reappraisals or other corrections of the

appraisal records ordered by the appraisal review board as

provided by this subchapter. The chief appraiser shall submit a

copy of the corrected records to the board for its approval as

promptly as practicable.

Acts 1979, 66th Leg., p. 2303, ch. 841, Sec. 1, eff. Jan. 1,

1982.

Sec. 41.09. CLERICAL ERRORS. At any time before approval of the

appraisal records as provided by Section 41.12 of this code, the

appraisal review board in writing may correct a clerical error in

the records without referring the matter to the appraisal office

if the correction will not affect the tax liability of a property

owner and if the chief appraiser does not object in writing.

Acts 1979, 66th Leg., p. 2303, ch. 841, Sec. 1, eff. Jan. 1,

1982.

Sec. 41.10. CORRECTION OF RECORDS ON RECOMMENDATION OF CHIEF

APPRAISER. At any time before approval of the appraisal records

as provided by Section 41.12 of this code, the chief appraiser

may submit written recommendations to the appraisal review board

for corrections in the records. If the board approves a

recommended correction and it will not result in an increase in

the tax liability of a property owner, the board may make the

correction by written order.

Acts 1979, 66th Leg., p. 2303, ch. 841, Sec. 1, eff. Jan. 1,

1982.

Sec. 41.11. NOTICE TO PROPERTY OWNER OF CHANGE IN RECORDS. (a)

Not later than the date the appraisal review board approves the

appraisal records as provided by Section 41.12, the secretary of

the board shall deliver written notice to a property owner of any

change in the records that is ordered by the board as provided by

this subchapter and that will result in an increase in the tax

liability of the property owner. An owner who receives a notice

as provided by this section shall be entitled to protest such

action as provided by Section 41.44(a)(3).

(b) The secretary shall include in the notice a brief

explanation of the procedure for protesting the change.

this section nullifies the change in the records to the extent

the change is applicable to that property owner.

Acts 1979, 66th Leg., p. 2303, ch. 841, Sec. 1, eff. Jan. 1,

1982. Amended by Acts 1997, 75th Leg., ch. 906, Sec. 13, eff.

Jan. 1, 1998.

Amended by:

Acts 2007, 80th Leg., R.S., Ch.

1106, Sec. 3, eff. January 1, 2008.

Sec. 41.12. APPROVAL OF APPRAISAL RECORDS BY BOARD. (a) By

July 20, the appraisal review board shall:

(1) hear and determine all or substantially all timely filed

protests;

(2) determine all timely filed challenges;

(3) submit a list of its approved changes in the records to the

chief appraiser; and

(4) approve the records.

(b) The appraisal review board must complete substantially all

timely filed protests before approving the appraisal records and

may not approve the records if the sum of the appraised values,

as determined by the chief appraiser, of all properties on which

a protest has been filed but not determined is more than five

percent of the total appraised value of all other taxable

properties.

for a county with a population of at least one million by

resolution may:

(1) postpone the deadline established by Subsection (a) for the

performance of the functions listed in that subsection to a date

not later than August 30; or

(2) provide that the appraisal review board may approve the

appraisal records if the sum of the appraised values, as

determined by the chief appraiser, of all properties on which a

protest has been filed but not determined does not exceed 10

percent of the total appraised value of all other taxable

properties.

Acts 1979, 66th Leg., p. 2304, ch. 841, Sec. 1, eff. Jan. 1,

1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 170, ch. 13,

Sec. 136, eff. Jan. 1, 1982; Acts 1985, 69th Leg., ch. 312, Sec.

4, eff. June 7, 1985; Acts 1985, 69th Leg., ch. 630, Sec. 1, eff.

June 14, 1985; Acts 1993, 73rd Leg., ch. 1031, Sec. 7, 8, eff.

Sept. 1, 1993.

Amended by:

Acts 2007, 80th Leg., R.S., Ch.

626, Sec. 1, eff. January 1, 2008.

SUBCHAPTER C. TAXPAYER PROTEST

Sec. 41.41. RIGHT OF PROTEST. (a) A property owner is entitled

to protest before the appraisal review board the following

actions:

(1) determination of the appraised value of the owner's property

or, in the case of land appraised as provided by Subchapter C, D,

E, or H, Chapter 23, determination of its appraised or market

value;

(2) unequal appraisal of the owner's property;

(3) inclusion of the owner's property on the appraisal records;

(4) denial to the property owner in whole or in part of a

partial exemption;

(5) determination that the owner's land does not qualify for

appraisal as provided by Subchapter C, D, E, or H, Chapter 23;

(6) identification of the taxing units in which the owner's

property is taxable in the case of the appraisal district's

appraisal roll;

(7) determination that the property owner is the owner of

property;

(8) a determination that a change in use of land appraised under

Subchapter C, D, E, or H, Chapter 23, has occurred; or

(9) any other action of the chief appraiser, appraisal district,

or appraisal review board that applies to and adversely affects

the property owner.

(b) Each year the chief appraiser for each appraisal district

shall publicize in a manner reasonably designed to notify all

residents of the district:

(1) the provisions of this section; and

(2) the method by which a property owner may protest an action

before the appraisal review board.

Acts 1979, 66th Leg., p. 2305, ch. 841, Sec. 1, eff. Jan. 1,

1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 170, ch. 13,

Sec. 137, eff. Jan. 1, 1982; Acts 1985, 69th Leg., ch. 823, Sec.

3, eff. Jan. 1, 1986; Acts 1989, 71st Leg., ch. 796, Sec. 34,

eff. Sept. 1, 1989; Acts 1997, 75th Leg., ch. 113, Sec. 1, eff.

Jan. 1, 1998; Acts 1999, 76th Leg., ch. 631, Sec. 11, eff. Sept.

1, 1999.

Sec. 41.411. PROTEST OF FAILURE TO GIVE NOTICE. (a) A property

owner is entitled to protest before the appraisal review board

the failure of the chief appraiser or the appraisal review board

to provide or deliver any notice to which the property owner is

entitled.

(b) If failure to provide or deliver the notice is established,

the appraisal review board shall determine a protest made by the

property owner on any other grounds of protest authorized by this

title relating to the property to which the notice applies.

must comply with the payment requirements of Section 42.08 or the

property owner forfeits the property owner's right to a final

determination of the protest. The delinquency date for purposes

of Section 42.08(b) for the taxes on the property subject to a

protest under this section is postponed to the 125th day after

the date that one or more taxing units first delivered written

notice of the taxes due on the property, as determined by the

appraisal review board at a hearing under Section 41.44(c-3).

Added by Acts 1985, 69th Leg., ch. 504, Sec. 1, eff. June 12,

1985.

Amended by:

Acts 2007, 80th Leg., R.S., Ch.

1106, Sec. 4(a), eff. January 1, 2008.

Sec. 41.412. PERSON ACQUIRING PROPERTY AFTER JANUARY 1. (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.

Added by Acts 1987, 70th Leg., ch. 451, Sec. 1, eff. Aug. 31,

1987.

Sec. 41.413. PROTEST BY PERSON LEASING PROPERTY. (a) A person

leasing tangible personal property who is contractually obligated

to reimburse the property owner for taxes imposed on the property

is entitled to protest before the appraisal review board a

determination of the appraised value of the property if the

property owner does not file a protest relating to the property.

(b) A person leasing real property who is contractually

obligated to reimburse the property owner for taxes imposed on

the property is entitled to protest before the appraisal review

board a determination of the appraised value of the property if

the property owner does not file a protest relating to the

property. The protest provided by this subsection is limited to a

single protest by either the property owner or the lessee.

the owner of the property for purposes of the protest. The

appraisal review board shall deliver a copy of any notice

relating to the protest and of the order determining the protest

to the owner of the property and the person bringing the protest.

(d) The property owner shall timely send to the person leasing

the property a copy of any notice of the property's reappraisal

received by the property owner. Failure of the owner to send a

copy of the notice to the person leasing the property does not

affect the time within which the person leasing the property may

protest the appraised value.

Added by Acts 1995, 74th Leg., ch. 581, Sec. 1, eff. Aug. 28,

1995.

Text of section as added by Acts 2009, 81st Leg., R.S., Ch.

1267, Sec. 3

For text of section as added by Acts 2009, 81st Leg., R.S., Ch.

1370, Sec. 1, see other Sec. 41.415.

Sec. 41.415. ELECTRONIC FILING OF NOTICE OF PROTEST. (a) This

section applies only to an appraisal district established for a

county having a population of 500,000 or more.

(b) The appraisal district shall implement a system that allows

the owner of a property that for the current tax year has been

granted a residence homestead exemption under Section 11.13, in

connection with the property, to electronically:

(1) file a notice of protest under Section 41.41(a)(1) or (2)

with the appraisal review board;

(2) receive and review comparable sales data and other evidence

that the chief appraiser intends to use at the protest hearing

before the board;

(3) receive, as applicable:

(A) a settlement offer from the district to correct the

appraisal records by changing the market value and, if

applicable, the appraised value of the property to the value as

redetermined by the district; or

(B) a notice from the district that a settlement offer will not

be made; and

(4) accept or reject a settlement offer received from the

appraisal district under Subdivision (3)(A).

property owner, the chief appraiser shall include information

about the system required by this section, including instructions

for accessing and using the system.

(d) A notice of protest filed electronically under this section

must include, at a minimum:

(1) a statement as to whether the protest is brought under

Section 41.41(a)(1) or under Section 41.41(a)(2);

(2) a statement of the property owner's good faith estimate of

the value of the property; and

(3) an electronic mail address that the district may use to

communicate electronically with the property owner in connection

with the protest.

(e) If the property owner accepts a settlement offer made by the

appraisal district, the chief appraiser shall enter the

settlement in the appraisal records as an agreement made under

Section 1.111(e).

(f) If the property owner rejects a settlement offer, the

appraisal review board shall hear and determine the property

owner's protest in the manner otherwise provided by this

subchapter and Subchapter D.

(g) An appraisal district is not required to make the system

required by this section available to an owner of a residence

homestead located in an area in which the chief appraiser

determines that the factors affecting the market value of real

property are unusually complex or to an owner who has designated

an agent to represent the owner in a protest as provided by

Section 1.111.

(h) An electronic mail address provided by a property owner to

an appraisal district under Subsection (d)(3) is confidential and

may not be disclosed by the district.

Added by Acts 2009, 81st Leg., R.S., Ch.

1267, Sec. 3, eff. January 1, 2010.

Text of section as added by Acts 2009, 81st Leg., R.S., Ch.

1370, Sec. 1

For text of section as added by Acts 2009, 81st Leg., R.S., Ch.

1267, Sec. 3, see other Sec. 41.415.

Text of section effective on January 01, 2011

Sec. 41.415. ELECTRONIC FILING OF NOTICE OF PROTEST. (a) This

section applies only to an appraisal district that:

(1) on January 1, 2008, maintained an Internet website

accessible to the public; or

(2) after that date established or establishes such an Internet

website.

(b) Each appraisal district shall implement a system that allows

the owner of a property that for the current tax year has been

granted a residence homestead exemption under Section 11.13, in

connection with the property, to electronically:

(1) file a notice of protest under Section 41.41(a)(1) or (2)

with the appraisal review board;

(2) receive and review comparable sales data and other evidence

that the chief appraiser intends to use at the protest hearing

before the board;

(3) receive, as applicable:

(A) a settlement offer from the district to correct the

appraisal records by changing the market value and, if

applicable, the appraised value of the property to the value as

redetermined by the district; or

(B) a notice from the district that a settlement offer will not

be made; and

(4) accept or reject a settlement offer received from the

appraisal district under Subdivision (3)(A).

property owner, the chief appraiser shall include information

about the system required by this section, including instructions

for accessing and using the system.

(d) A notice of protest filed electronically under this section

must include, at a minimum:

(1) a statement as to whether the protest is brought under

Section 41.41(a)(1) or under Section 41.41(a)(2);

(2) a statement of the property owner's good faith estimate of

the value of the property; and

(3) an electronic mail address that the district may use to

communicate electronically with the property owner in connection

with the protest.

(e) If the property owner accepts a settlement offer made by the

appraisal district, the chief appraiser shall enter the

settlement in the appraisal records as an agreement made under

Section 1.111(e).

(f) If the property owner rejects a settlement offer, the

appraisal review board shall hear and determine the property

owner's protest in the manner otherwise provided by this

subchapter and Subchapter D.

(g) An appraisal district is not required to make the system

required by this section available to an owner of a residence

homestead located in an area in which the chief appraiser

determines that the factors affecting the market value of real

property are unusually complex.

(h) An electronic mail address provided by a property owner to

an appraisal district under Subsection (d)(3) is confidential and

may not be disclosed by the district.

(i) Notwithstanding Subsection (b), an appraisal district

established for a county having a population of 250,000 or less

is not required to implement the system required by this section

before January 1, 2013. This subsection expires January 1, 2014.

Added by Acts 2009, 81st Leg., R.S., Ch.

1370, Sec. 1, eff. January 1, 2011.

Sec. 41.42. PROTEST OF SITUS. A protest against the inclusion

of property on the appraisal records for an appraisal district on

the ground that the property does not have taxable situs in that

district shall be determined in favor of the protesting party if

he establishes that the property is subject to appraisal by

another district or that the property is not taxable in this

state. The chief appraiser of a district in which the property

owner prevails in a protest of situs shall notify the appraisal

office of the district in which the property owner has

established situs.

Acts 1979, 66th Leg., p. 2305, ch. 841, Sec. 1, eff. Jan. 1,

1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 170, ch. 13,

Sec. 137, eff. Jan. 1, 1982; Acts 1983, 68th Leg., p. 5034, ch.

906, Sec. 1, eff. Jan. 1, 1984.

Sec. 41.43. PROTEST OF DETERMINATION OF VALUE OR INEQUALITY OF

APPRAISAL. (a) Except as provided by Subsections (a-1) and (d),

in a protest authorized by Section 41.41(a)(1) or (2), the

appraisal district has the burden of establishing the value of

the property by a preponderance of the evidence presented at the

hearing. If the appraisal district fails to meet that standard,

the protest shall be determined in favor of the property owner.

(a-1) If in the protest relating to a property with a market or

appraised value of $1 million or less as determined by the

appraisal district the property owner files with the appraisal

review board and, not later than the 14th day before the date of

the first day of the hearing, delivers to the chief appraiser a

copy of an appraisal of the property performed not later than the

180th day before the date of the first day of the hearing by an

appraiser certified under Chapter 1103, Occupations Code, that

supports the appraised or market value of the property asserted

by the property owner, the appraisal district has the burden of

establishing the value of the property by clear and convincing

evidence presented at the hearing. If the appraisal district

fails to meet that standard, the protest shall be determined in

favor of the property owner.

(a-2) To be valid, an appraisal filed under Subsection (a-1)

must be attested to before an officer authorized to administer

oaths and include:

(1) the name and business address of the certified appraiser;

(2) a description of the property that was the subject of the

appraisal;

(3) a statement that the appraised or market value of the

property:

(A) was, as applicable, the appraised or market value of the

property as of January 1 of the current tax year; and

(B) was determined using a method of appraisal authorized or

required by Chapter 23; and

(4) a statement that the appraisal was performed in accordance

with the Uniform Standards of Professional Appraisal Practice.

(b) A protest on the ground of unequal appraisal of property

shall be determined in favor of the protesting party unless the

appraisal district establishes that:

(1) the appraisal ratio of the property is equal to or less than

the median level of appraisal of a reasonable and representative

sample of other properties in the appraisal district;

(2) the appraisal ratio of the property is equal to or less than

the median level of appraisal of a sample of properties in the

appraisal district consisting of a reasonable number of other

properties similarly situated to, or of the same general kind or

character as, the property subject to the protest; or

(3) the appraised value of the property is equal to or less than

the median appraised value of a reasonable number of comparable

properties appropriately adjusted.

schedules, formulas, or other information used to establish the

matter at issue.

(d) If the property owner fails to deliver, before the date of

the hearing, a rendition statement or property report required by

Chapter 22 or a response to the chief appraiser's request for

information under Section 22. 07(c), the property owner has the

burden of establishing the value of the property by a

preponderance of the evidence presented at the hearing. If the

property owner fails to meet that standard, the protest shall be

determined in favor of the appraisal district.

Acts 1979, 66th Leg., p. 2305, ch. 841, Sec. 1, eff. Jan. 1,

1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 170, ch. 13,

Sec. 137, eff. Jan. 1, 1982; Acts 1983, 68th Leg., p. 4924, ch.

877, Sec. 2, eff. Jan. 1, 1984; Acts 1985, 69th Leg., ch. 823,

Sec. 3, eff. Jan. 1, 1986; Acts 1989, 71st Leg., ch. 796, Sec.

35, eff. Sept. 1, 1989; Acts 1997, 75th Leg., ch. 1039, Sec. 37,

eff. Jan. 1, 1998; Acts 2003, 78th Leg., ch. 1041, Sec. 2, eff.

Sept. 1, 2003; Acts 2003, 78th Leg., ch. 1173, Sec. 11, eff. Jan.

1, 2004.

Amended by:

Acts 2007, 80th Leg., R.S., Ch.

1085, Sec. 1, eff. September 1, 2007.

Sec. 41.44. NOTICE OF PROTEST. (a) Except as provided by

Subsections (b), (b-1), (c), (c-1), and (c-2), to be entitled to

a hearing and determination of a protest, the property owner

initiating the protest must file a written notice of the protest

with the appraisal review board having authority to hear the

matter protested:

(1) before May 1 or not later than the 30th day after the date

that notice to the property owner was delivered to the property

owner as provided by Section 25.19, if the property is a

single-family residence that qualifies for an exemption under

Section 11.13, whichever is later;

(2) before June 1 or not later than the 30th day after the date

that notice was delivered to the property owner as provided by

Section 25.19 in connection with any other property, whichever is

later;

(3) in the case of a protest of a change in the appraisal

records ordered as provided by Subchapter A of this chapter or by

Chapter 25, not later than the 30th day after the date notice of

the change is delivered to the property owner; or

(4) in the case of a determination that a change in the use of

land appraised under Subchapter C, D, E, or H, Chapter 23, has

occurred, not later than the 30th day after the date the notice

of the determination is delivered to the property owner.

(b) A property owner who files his notice of protest after the

deadline prescribed by Subsection (a) of this section but before

the appraisal review board approves the appraisal records is

entitled to a hearing and determination of the protest if he

shows good cause as determined by the board for failure to file

the notice on time.

(b-1) Notwithstanding Subsection (a)(1), an owner of property

described by that subsection who files a notice of protest after

the deadline prescribed by that subsection but before the

appraisal review board approves the appraisal records is entitled

to a hearing and determination of the protest if the property

owner files the notice before June 1.

Section 41.411 is entitled to a hearing and determination of the

protest if the property owner files the notice prior to the date

the taxes on the property to which the notice applies become

delinquent. An owner of land who files a notice of protest under

Subsection (a)(4) is entitled to a hearing and determination of

the protest without regard to whether the appraisal records are

approved.

(c-1) A property owner who files a notice of protest after the

deadline prescribed by Subsection (a) but before the taxes on the

property to which the notice applies become delinquent is

entitled to a hearing and determination of the protest if the

property owner was continuously employed in the Gulf of Mexico,

including employment on an offshore drilling or production

facility or on a vessel, for a period of not less than 20 days

during which the deadline prescribed by Subsection (a) passed,

and the property owner provides the appraisal review board with

evidence of that fact through submission of a letter from the

property owner's employer or supervisor or, if the property owner

is self-employed, a sworn affidavit.

(c-2) A property owner who files a notice of protest after the

deadline prescribed by Subsection (a) but before the taxes on the

property to which the notice applies become delinquent is

entitled to a hearing and determination of the protest if the

property owner was serving on full-time active duty in the United

States armed forces outside the United States on the day on which

the deadline prescribed by Subsection (a) passed and the property

owner provides the appraisal review board with evidence of that

fact through submission of a valid military identification card

from the United States Department of Defense and a deployment

order.

(c-3) Notwithstanding Subsection (c), a property owner who files

a protest under Section 41.411 on or after the date the taxes on

the property to which the notice applies become delinquent, but

not later than the 125th day after the property owner, in the

protest filed, claims to have first received written notice of

the taxes in question, is entitled to a hearing solely on the

issue of whether one or more taxing units timely delivered a tax

bill. If at the hearing the appraisal review board determines

that all of the taxing units failed to timely deliver a tax bill,

the board shall determine the date on which at least one taxing

unit first delivered written notice of the taxes in question, and

for the purposes of this section the delinquency date is

postponed to the 125th day after that date.

(d) A notice of protest is sufficient if it identifies the

protesting property owner, including a person claiming an

ownership interest in the property even if that person is not

listed on the appraisal records as an owner of the property,

identifies the property that is the subject of the protest, and

indicates apparent dissatisfaction with some determination of the

appraisal office. The notice need not be on an official form, but

the comptroller shall prescribe a form that provides for more

detail about the nature of the protest. The form must permit a

property owner to include each property in the appraisal district

that is the subject of a protest. The comptroller, each appraisal

office, and each appraisal review board shall make the forms

readily available and deliver one to a property owner on request.

Acts 1979, 66th Leg., p. 2306, ch. 841, Sec. 1, eff. Jan. 1,

1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 170, ch. 13,

Sec. 137, eff. Jan. 1, 1982; Acts 1983, 68th Leg., p. 4945, ch.

884, Sec. 1, eff. Jan. 1, 1984; Acts 1985, 69th Leg., ch. 504,

Sec. 2, eff. June 12, 1985; Acts 1987, 70th Leg., ch. 185, Sec.

3, eff. Jan. 1, 1988; Acts 1989, 71st Leg., ch. 796, Sec. 36,

eff. Sept. 1, 1989; Acts 1991, 72nd Leg., ch. 836, Sec. 1.4, eff.

Sept. 1, 1991; Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 50,

eff. Sept. 1, 1991; Acts 1999, 76th Leg., ch. 631, Sec. 12, eff.

Sept. 1, 1999.

Amended by:

Acts 2005, 79th Leg., Ch.

829, Sec. 1, eff. January 1, 2006.

Acts 2007, 80th Leg., R.S., Ch.

1106, Sec. 4(b), eff. January 1, 2008.

Acts 2007, 80th Leg., R.S., Ch.

1106, Sec. 5, eff. January 1, 2008.

Sec. 41.45. HEARING ON PROTEST. (a) On the filing of a notice

as required by Section 41.44, the appraisal review board shall

schedule a hearing on the protest. If more than one protest is

filed relating to the same property, the appraisal review board

shall schedule a single hearing on all timely filed protests

relating to the property. A hearing for a property that is owned

in undivided or fractional interests, including separate

interests in a mineral in place, shall be scheduled to provide

for participation by all owners who have timely filed a protest.

(b) The property owner initiating the protest is entitled to an

opportunity to appear to offer evidence or argument. The property

owner may offer his evidence or argument by affidavit without

personally appearing if he attests to the affidavit before an

officer authorized to administer oaths and submits the affidavit

to the board hearing the protest before it begins the hearing on

the protest. On receipt of an affidavit, the board shall notify

the chief appraiser. The chief appraiser may inspect the

affidavit and is entitled to a copy on request.

before the appraisal review board to represent the appraisal

office.

(d) An appraisal review board consisting of more than three

members may sit in panels of not fewer than three members to

conduct protest hearings. However, the determination of a protest

heard by a panel must be made by the board. If the recommendation

of a panel is not accepted by the board, the board may refer the

matter for rehearing to a panel composed of members who did not

hear the original hearing or, if there are not at least three

members who did not hear the original protest, the board may

determine the protest. Before determining a protest or conducting

a rehearing before a new panel or the board, the board shall

deliver notice of the hearing or meeting to determine the protest

in accordance with the provisions of this subchapter.

(e) On request made to the appraisal review board before the

date of the hearing, a property owner who has not designated an

agent under Section 1.111 to represent the owner at the hearing

is entitled to one postponement of the hearing to a later date

without showing cause. In addition and without limitation as to

the number of postponements, the board shall postpone the hearing

to a later date if the property owner or the owner's agent at any

time shows good cause for the postponement or if the chief

appraiser consents to the postponement. The hearing may not be

postponed to a date less than five or more than 30 days after the

date scheduled for the hearing when the postponement is sought

unless the date and time of the hearing as postponed are agreed

to by the chairman of the appraisal review board or the

chairman's representative, the property owner, and the chief

appraiser. A request by a property owner for a postponement

under this subsection may be made in writing, including by

facsimile transmission or electronic mail, by telephone, or in

person to the appraisal review board, a panel of the board, or

the chairman of the board. The chairman or the chairman's

representative may take action on a postponement under this

subsection without the necessity of action by the full board if

the hearing for which the postponement is requested is scheduled

to occur before the next regular meeting of the board. The

granting by the appraisal review board, the chairman, or the

chairman's representative of a postponement under this subsection

does not require the delivery of additional written notice to the

property owner.

(e-1) A property owner who has not designated an agent under

Section 1.111 to represent the owner at the hearing and who fails

to appear at the hearing is entitled to a new hearing if the

property owner files, not later than the fourth day after the

date the hearing occurred, a written statement with the appraisal

review board showing good cause for the failure to appear and

requesting a new hearing.

(e-2) For purposes of Subsections (e) and (e-1), "good cause"

means a reason that includes an error or mistake that:

(1) was not intentional or the result of conscious indifference;

and

(2) will not cause undue delay or other injury to the person

authorized to extend the deadline or grant a rescheduling.

(f) A property owner who has been denied a hearing to which the

property owner is entitled under this chapter may bring suit

against the appraisal review board by filing a petition or

application in district court to compel the board to provide the

hearing. If the property owner is entitled to the hearing, the

court shall order the hearing to be held and may award court

costs and reasonable attorney fees to the property owner.

(g) In addition to the grounds for a postponement under

Subsection (e), the board shall postpone the hearing to a later

date if:

(1) the owner of the property or the owner's agent is also

scheduled to appear at a hearing on a protest filed with the

appraisal review board of another appraisal district;

(2) the hearing before the other appraisal review board is

scheduled to occur on the same date as the hearing set by the

appraisal review board from which the postponement is sought;

(3) the notice of hearing delivered to the property owner or the

owner's agent by the other appraisal review board bears an

earlier postmark than the notice of hearing delivered by the

board from which the postponement is sought or, if the date of

the postmark is identical, the property owner or agent has not

requested a postponement of the other hearing; and

(4) the property owner or the owner's agent includes with the

request for a postponement a copy of the notice of hearing

delivered to the property owner or the owner's agent by the other

appraisal review board.

(h) Before the hearing on a protest or immediately after the

hearing begins, the chief appraiser and the property owner or the

owner's agent shall each provide the other with a copy of any

written material that the person intends to offer or submit to

the appraisal review board at the hearing.

(i) To be valid, an affidavit offered under Subsection (b) must

be attested to before an officer authorized to administer oaths

and include:

(1) the name of the property owner initiating the protest;

(2) a description of the property that is the subject of the

protest; and

(3) evidence or argument.

(j) A statement from the property owner that specifies the

determination or other action of the chief appraiser, appraisal

district, or appraisal review board relating to the subject

property from which the property owner seeks relief constitutes

sufficient argument under Subsection (i).

(k) The comptroller shall prescribe a standard form for an

affidavit offered under Subsection (b). Each appraisal district

shall make copies of the affidavit form available to property

owners without charge.

(l) A property owner is not required to use the affidavit form

prescribed by the comptroller when offering an affidavit under

Subsection (b).

(m) If the protest 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 land, 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.

Acts 1979, 66th Leg., p. 2306, ch. 841, Sec. 1, eff. Jan. 1,

1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 171, ch. 13,

Sec. 138, eff. Jan. 1, 1982; Acts 1987, 70th Leg., ch. 794, Sec.

1, eff. June 18, 1987; Acts 1989, 71st Leg., ch. 796, Sec. 37;

Acts 1991, 72nd Leg., ch. 836, Sec. 3.1, eff. Sept. 1, 1991; Acts

1995, 74th Leg., ch. 828, Sec. 2, eff. Sept. 1, 1995; Acts 1997,

75th Leg., ch. 1039, Sec. 38, eff. Jan. 1, 1998; Acts 1999, 76th

Leg., ch. 416, Sec. 3, eff. Sept. 1, 1999; Acts 1999, 76th Leg.,

ch. 463, Sec. 2, eff. Jan. 1, 2000; Acts 2001, 77th Leg., ch.

1420, Sec. 21.001(99), eff. Sept. 1, 2001.

Amended by:

Acts 2007, 80th Leg., R.S., Ch.

626, Sec. 2, eff. January 1, 2008.

Acts 2009, 81st Leg., R.S., Ch.

1267, Sec. 4, eff. June 19, 2009.

Sec. 41.455. POOLED OR UNITIZED MINERAL INTERESTS. (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.

violation of this section is void.

Added by Acts 1999, 76th Leg., ch. 810, Sec. 1, eff. Jan. 1,

2000.

Sec. 41.46. NOTICE OF PROTEST HEARING. (a) The appraisal

review board before which a protest hearing is scheduled shall

deliver written notice to the property owner initiating a protest

of the date, time, and place fixed for the hearing on the protest

and of the property owner's entitlement to a postponement of the

hearing as provided by Section 41.45 unless the property owner

waives in writing notice of the hearing. The board shall deliver

the notice not later than the 15th day before the date of the

hearing.

(b) The board shall give the chief appraiser advance notice of

the date, time, place, and subject matter of each protest

hearing.

possessory interest in real property that is owned by this state

or a political subdivision of this state, the board shall deliver

notice of the hearing as provided by Subsection (a) to:

(1) the attorney general and the state agency that owns the real

property, in the case of real property owned by this state; or

(2) the governing body of the political subdivision, in the case

of real property owned by a political subdivision.

Acts 1979, 66th Leg., p. 2306, ch. 841, Sec. 1, eff. Jan. 1,

1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 172, ch. 13,

Sec. 139, eff. Jan. 1, 1982; Acts 1997, 75th Leg., ch. 1039, Sec.

39, eff. Jan. 1, 1998; Acts 1999, 76th Leg., ch. 416, Sec. 4,

eff. Sept. 1, 1999.

Amended by:

Acts 2007, 80th Leg., R.S., Ch.

626, Sec. 3, eff. January 1, 2008.

Sec. 41.461. NOTICE OF CERTAIN MATTERS BEFORE HEARING. (a) At

least 14 days before a hearing on a protest, the chief appraiser

shall:

(1) deliver a copy of the pamphlet prepared by the comptroller

under Section 5.06(a) to the property owner initiating the

protest if the owner is representing himself, or to an agent

representing the owner if requested by the agent;

(2) inform the property owner that the owner or the agent of the

owner may inspect and may obtain a copy of the data, schedules,

formulas, and all other information the chief appraiser plans to

introduce at the hearing to establish any matter at issue; and

(3) deliver a copy of the hearing procedures established by the

appraisal review board under Section 41.66 to the property owner.

(b) The charge for copies provided to an owner or agent under

this section may not exceed the charge for copies of public

information as provided under Subchapter F, Chapter 552,

Government Code, except:

(1) the total charge for copies provided in connection with a

protest of the appraisal of residential property may not exceed

$15 for each residence; and

(2) the total charge for copies provided in connection with a

protest of the appraisal of a single unit of property subject to

appraisal, other than residential property, may not exceed $25.

Added by Acts 1991, 72nd Leg., ch. 364, Sec. 1, eff. Jan. 1,

1992. Amended by Acts 1993, 73rd Leg., ch. 1031, Sec. 17, eff.

Sept. 1, 1993; Acts 1995, 74th Leg., ch. 76, Sec. 5.95(100), eff.

Sept. 1, 1995.

Sec. 41.47. DETERMINATION OF PROTEST. (a) The appraisal review

board hearing a protest shall determine the protest and make its

decision by written order.

(b) If on determining a protest the board finds that the

appraisal records are incorrect in some respect raised by the

protest, the board by its order shall correct the appraisal

records by changing the appraised value placed on the protesting

property owner's property or by making the other changes in the

appraisal records that are necessary to conform the records to

the requirements of law. If the appraised value of a taxable

property interest, other than an interest owned by a public

utility or by a cooperative corporation organized to provide

utility service, is changed as the result of a protest or

challenge, the board shall change the appraised value of all

other interests, other than an interest owned by a public utility

or by a cooperative corporation organized to provide utility

service, in the same property, including a mineral in place, in

proportion to the ownership interests.

12, 1985.

(d) The board shall deliver by certified mail a notice of

issuance of the order and a copy of the order to the property

owner and the chief appraiser.

(e) The notice of the issuance of the order must contain a

prominently printed statement in upper-case bold lettering

informing the property owner in clear and concise language of the

property owner's right to appeal the board's decision to district

court. The statement must describe the deadline prescribed by

Section 42.06(a) of this code for filing a written notice of

appeal, and the deadline prescribed by Section 42.21(a) of this

code for filing the petition for review with the district court.

Acts 1979, 66th Leg., p. 2307, ch. 841, Sec. 1, eff. Jan. 1,

1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 172, ch. 13,

Sec. 140, eff. Jan. 1, 1982; Acts 1985, 69th Leg., ch. 504, Sec.

3, eff. June 12, 1985; Acts 1987, 70th Leg., ch. 145, Sec. 1,

eff. Jan. 1, 1988; Acts 1987, 70th Leg., ch. 773, Sec. 2, eff.

Jan. 1, 1988; Acts 1987, 70th Leg., ch. 794, Sec. 2, eff. June

18, 1987; Acts 1989, 71st Leg., ch. 2, Sec. 14.03, eff. Aug. 28,

1989.

SUBCHAPTER D. ADMINISTRATIVE PROVISIONS

Sec. 41.61. ISSUANCE OF SUBPOENA. (a) If reasonably necessary

in the course of a protest provided by this chapter, the

appraisal review board on its own motion or at the written

request of a party to the protest, may subpoena witnesses or

books, records, or other documents of the property owner or

appraisal district that relate to the protest.

(b) On the written request of a party to a protest provided by

this chapter, the appraisal review board shall issue a subpoena

if the requesting party:

(1) shows good cause for issuing the subpoena; and

(2) deposits with the board a sum the board determines is

reasonably sufficient to insure payment of the costs estimated to

accrue for issuance and service of the subpoena and for

compensation of the individual to whom it is directed.

this section unless the board holds a hearing at which the board

determines that good cause exists for the issuance of the

subpoena. The appraisal review board before which a good cause

hearing is scheduled shall deliver written notice to the party

being subpoenaed and parties to the protest of the date, time,

and place of the hearing. The board shall deliver the notice not

later than the 5th day before the date of the good cause hearing.

The party being subpoenaed must have an opportunity to be heard

at the good cause hearing.

Acts 1979, 66th Leg., p. 2307, ch. 841, Sec. 1, eff. Jan. 1,

1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 172, ch. 13,

Sec. 141, eff. Jan. 1, 1982; Acts 1989, 71st Leg., ch. 796, Sec.

38, eff. Sept. 1, 1989; Acts 1995, 74th Leg., ch. 828, Sec. 3,

eff. Sept. 1, 1995.

Sec. 41.62. SERVICE AND ENFORCEMENT OF SUBPOENA. (a) A sheriff

or constable shall serve a subpoena issued as provided by this

subchapter.

(b) If the person to whom a subpoena is directed fails to

comply, the issuing board or the party requesting the subpoena

may bring suit in the district court to enforce the subpoena. If

the district court determines that good cause exists for issuance

of the subpoena, the court shall order compliance. The district

court may modify the requirements of a subpoena that the court

determines are unreasonable. Failure to obey the order of the

district court is punishable as contempt.

district attorney shall represent the board in a suit to enforce

a subpoena.

Acts 1979, 66th Leg., p. 2307, ch. 841, Sec. 1, eff. Jan. 1,

1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 172, ch. 13,

Sec. 142, eff. Jan. 1, 1982.

Sec. 41.63. COMPENSATION FOR SUBPOENAED WITNESS. (a) An

individual who is not a party to the proceeding and who complies

with a subpoena issued as provided by this subchapter is entitled

to:

(1) the reasonable costs of producing the documents;

(2) mileage of 15 cents a mile for going to and returning from

the place of the proceeding; and

(3) a fee of $10 a day for each whole or partial day that the

individual is necessarily present at the proceedings.

(b) The appraisal review board by rule may prescribe greater

mileage or fee, but an increase is not effective unless uniformly

applicable to all individuals who are entitled to mileage or fee

as provided by Subsection (a) of this section.

by the appraisal office if the subpoena is issued on the motion

of the appraisal review board or by the party requesting the

subpoena.

(d) Compensation is not payable unless the amount claimed is

approved by the appraisal review board that issued the subpoena.

Acts 1979, 66th Leg., p. 2307, ch. 841, Sec. 1, eff. Jan. 1,

1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 173, ch. 13,

Sec. 143, eff. Jan. 1, 1982.

Sec. 41.64. INSPECTION OF TAX RECORDS. The appraisal review

board may inspect the records or other materials of the appraisal

office that are not made confidential under this code. On demand

of the board, the chief appraiser shall produce the materials as

soon as practicable.

Acts 1979, 66th Leg., p. 2308, ch. 841, Sec. 1, eff. Jan. 1,

1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 173, ch. 13,

Sec. 144, eff. Jan. 1, 1982.

Sec. 41.65. REQUEST FOR STATE ASSISTANCE. The appraisal review

board may request the comptroller to assist in determining the

accuracy of appraisals by the appraisal office or to provide

other professional assistance. The appraisal office shall

reimburse the costs of providing assistance if the comptroller

requests reimbursement.

Acts 1979, 66th Leg., p. 2308, ch. 841, Sec. 1, eff. Jan. 1,

1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 173, ch. 13,

Sec. 144, eff. Jan. 1, 1982; Acts 1991, 72nd Leg., 2nd C.S., ch.

6, Sec. 51, eff. Sept. 1, 1991.

Sec. 41.66. HEARING PROCEDURES. (a) The appraisal review board

shall establish by rule the procedures for hearings it conducts

as provided by Subchapters A and C of this chapter. On request

made by a property owner in the owner's notice of protest or in a

separate writing delivered to the appraisal review board on or

before the date the notice of protest is filed, the property

owner is entitled to a copy of the hearing procedures. The copy

of the hearing procedures shall be delivered to the property

owner not later than the 10th day before the date the hearing on

the protest begins and may be delivered with the notice of the

protest hearing required under Section 41.46(a). The notice of

protest form prescribed by the comptroller under Section 41.44(d)

or any other notice of protest form made available to a property

owner by the appraisal review board or the appraisal office shall

provide the property owner an opportunity to make or decline to

make a request under this subsection. The appraisal review board

shall post a copy of the hearing procedures in a prominent place

in the room in which the hearing is held.

(b) Hearing procedures to the greatest extent practicable shall

be informal. Each party to a hearing is entitled to offer

evidence, examine or cross-examine witnesses or other parties,

and present argument on the matters subject to the hearing.

to appear at a hearing may appear by himself or by his agent. A

taxing unit may appear by a designated agent.

(d) Hearings conducted as provided by this chapter are open to

the public.

(e) The appraisal review board may not consider any appraisal

district information on a protest that was not presented to the

appraisal review board during the protest hearing.

(f) A member of the appraisal review board may not communicate

with another person concerning:

(1) the evidence, argument, facts, merits, or any other matters

related to an owner's protest, except during the hearing on the

protest; or

(2) a property that is the subject of the protest, except during

a hearing on another protest or other proceeding before the board

at which the property is compared to other property or used in a

sample of properties.

(g) At the beginning of a hearing on a protest, each member of

the appraisal review board hearing the protest must sign an

affidavit stating that the board member has not communicated with

another person in violation of Subsection (f). If a board member

has communicated with another person in violation of Subsection

(f), the member must be recused from the proceeding and may not

hear, deliberate on, or vote on the determination of the protest.

The board of directors of the appraisal district shall adopt and

implement a policy concerning the temporary replacement of an

appraisal review board member who has communicated with another

person in violation of Subsection (f).

(h) The appraisal review board shall postpone a hearing on a

protest if the property owner requests additional time to prepare

for the hearing and establishes to the board that the chief

appraiser failed to comply with Section 41.461. The board is not

required to postpone a hearing more than one time under this

subsection.

Acts 1979, 66th Leg., p. 2308, ch. 841, Sec. 1, eff. Jan. 1,

1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 173, ch. 13,

Sec. 145, eff. Jan. 1, 1982; Acts 1989, 71st Leg., ch. 796, Sec.

39, eff. Sept. 1, 1989; Acts 1991, 72nd Leg., ch. 364, Sec. 2,

eff. Jan. 1, 1992; Acts 1991, 72nd Leg., ch. 836, Sec. 3.2, eff.

Sept. 1, 1991; Acts 1991, 72nd Leg., 1st C.S., ch. 14, Sec.

8.01(23), eff. Nov. 12, 1991.

Amended by:

Acts 2005, 79th Leg., Ch.

728, Sec. 19.001, eff. September 1, 2005.

Sec. 41.67. EVIDENCE. (a) A member of the appraisal review

board may swear witnesses who testify in proceedings under this

chapter. All testimony must be given under oath.

(b) Documentary evidence may be admitted in the form of a copy

if the appraisal review board conducting the proceeding

determines that the original document is not readily available. A

party is entitled to an opportunity to compare a copy with the

original document on request.

cognizable. A party is entitled to an opportunity to contest

facts officially noticed.

(d) Information that was previously requested under Section

41.461 by the protesting party that was not made available to the

protesting party at least 14 days before the scheduled or

postponed hearing may not be used as evidence in the hearing.

Acts 1979, 66th Leg., p. 2308, ch. 841, Sec. 1, eff. Jan. 1,

1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 173, ch. 13,

Sec. 146, eff. Jan. 1, 1982; Acts 1991, 72nd Leg., ch. 364, Sec.

3, eff. Jan. 1, 1992; Acts 1999, 76th Leg., ch. 463, Sec. 3, eff.

Sept. 1, 1999.

Sec. 41.68. RECORD OF PROCEEDING. The appraisal review board

shall keep a record of its proceedings in the form and manner

prescribed by the comptroller.

Acts 1979, 66th Leg., p. 2309, ch. 841, Sec. 1, eff. Jan. 1,

1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 173, ch. 13,

Sec. 147, eff. Jan. 1, 1982; Acts 1991, 72nd Leg., 2nd C.S., ch.

6, Sec. 51, eff. Sept. 1, 1991.

Sec. 41.69. CONFLICT OF INTEREST. A member of the appraisal

review board may not participate in the determination of a

taxpayer protest in which he is interested or in which he is

related to a party by affinity within the second degree or by

consanguinity within the third degree, as determined under

Chapter 573, Government Code.

Acts 1979, 66th Leg., p. 2309, ch. 841, Sec. 1, eff. Jan. 1,

1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 173, ch. 13,

Sec. 147, eff. Jan. 1, 1982; Acts 1991, 72nd L