Texas Tax Code

§ 42.23 — SCOPE OF REVIEW

TX § 42.23Title 1. PROPERTY TAX CODE · Part F. REMEDIES · Ch. 42. JUDICIAL REVIEW · Art. B. REVIEW BY DISTRICT COURT

Statute text

(a)Review is by trial de novo. The district court shall try all issues of fact and law raised by the pleadings in the manner applicable to civil suits generally.

(b)The court may not admit in evidence the fact of prior action by the appraisal review board or comptroller, except to the extent necessary to establish its jurisdiction.

(c)Any party is entitled to trial by jury on demand.

(d)Each party to an appeal is considered a party seeking affirmative relief for the purpose of discovery regarding expert witnesses under the Texas Rules of Civil Procedure if, on or before the 120th day after the date the appeal is filed, the property owner:

(1)makes a written offer of settlement;

(2)requests alternative dispute resolution; and

…

Legislative history

Acts 2005, 79th Leg., Ch. 1126 (H.B. 2491), Sec. 25, eff. September 1, 2005. Acts 2011, 82nd Leg., R.S., Ch. 771 (H.B. 1887), Sec. 17, eff. September 1, 2011. Acts 2013, 83rd Leg., R.S., Ch. 1259 (H.B. 585), Sec. 26, eff. June 14, 2013. Acts 2015, 84th Leg., R.S., Ch. 481 (S.B. 1760), Sec. 9, eff. January 1, 2020. Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2), Sec. 92, eff. September 1, 2019. Acts 2021, 87th Leg., R.S., Ch. 644 (H.B. 988), Sec. 24, eff. June 15, 2021. Acts 2023, 88th Leg., R.S., Ch. 834 (H.B. 2488), Sec. 1, eff. September 1, 2023. Acts 2025, 89th Leg., R.S., Ch. 386 (H.B. 1533), Sec. 10, eff. September 1, 2025.