Texas Tax Code

§ 42.02 — RIGHT OF APPEAL BY CHIEF APPRAISER

TX § 42.02Title 1. PROPERTY TAX CODE · Part F. REMEDIES · Ch. 42. JUDICIAL REVIEW · Art. A. IN GENERAL

Statute text

(a)On written approval of the board of directors of the appraisal district, the chief appraiser is entitled to appeal an order of the appraisal review board determining:

(1)a taxpayer protest as provided by Subchapter C, Chapter 41, subject to Subsection (b); or

(2)a taxpayer's motion to change the appraisal roll filed under Section 25.25.

(b)Except as provided by Subsection (c), the chief appraiser may not appeal an order of the appraisal review board determining a taxpayer protest under Subsection (a)(1) if:

(1)the protest involved a determination of the appraised or market value of the taxpayer's property and that value according to the order that is the subject of the appeal is less than $1 million; or

(2)for any other taxpayer protest, the property to which the protest applies has an appraised value according to the appraisal roll for the current year of less than $1 million.

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Legislative history

Acts 2007, 80th Leg., R.S., Ch. 1033 (H.B. 1680), Sec. 1, eff. June 15, 2007.