Texas Tax Code
§ 41.12 — APPROVAL OF APPRAISAL RECORDS BY BOARD
TX § 41.12Title 1. PROPERTY TAX CODE · Part F. REMEDIES · Ch. 41. LOCAL REVIEW · Art. A. REVIEW OF APPRAISAL RECORDS BY APPRAISAL REVIEW BOARD
Statute text
View on source(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.
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Legislative history
Acts 2007, 80th Leg., R.S., Ch. 626 (H.B. 538), Sec. 1, eff. January 1, 2008.