Texas Tax Code

§ 41.461 — NOTICE OF CERTAIN MATTERS BEFORE HEARING; DELIVERY OF REQUESTED INFORMATION

TX § 41.461Title 1. PROPERTY TAX CODE · Part F. REMEDIES · Ch. 41. LOCAL REVIEW · Art. C. TAXPAYER PROTEST

Statute text

(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 to the property owner initiating the protest, 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 is entitled on request to a copy of the data, schedules, formulas, and all other information the chief appraiser will introduce at the hearing to establish any matter at issue; and

(3)deliver a copy of the hearing procedures adopted by the appraisal review board under Section 41.01 to the property owner.

(b)The chief appraiser may not charge a property owner or the designated agent of the owner for copies provided to the owner or designated agent under this section, regardless of the manner in which the copies are prepared or delivered.

(c)A chief appraiser shall deliver information requested by a property owner or the agent of the owner under Subsection (a)(2):

…

Legislative history

Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2), Sec. 64, eff. January 1, 2020. Acts 2021, 87th Leg., R.S., Ch. 644 (H.B. 988), Sec. 18, eff. June 15, 2021. Acts 2023, 88th Leg., R.S., Ch. 680 (H.B. 1228), Sec. 7, eff. January 1, 2024.