Texas Tax Code
§ 6.425 — SPECIAL APPRAISAL REVIEW BOARD PANELS IN CERTAIN DISTRICTS
TX § 6.425Title 1. PROPERTY TAX CODE · Part B. PROPERTY TAX ADMINISTRATION · Ch. 6. LOCAL ADMINISTRATION · Art. C. APPRAISAL REVIEW BOARD
Statute text
View on source(a)This section applies only to the appraisal review board for an appraisal district described by Section 6.41(b-2).
(b)The appraisal review board shall establish special panels to conduct protest hearings under Chapter 41 relating to property that:
(1)has an appraised value as determined by the appraisal district equal to or greater than the minimum eligibility amount determined as provided by Subsection (g); and
(2)is included in one of the following classifications:
(A)commercial real and personal property;
(B)real and personal property of utilities;
…
Legislative history
Acts 2023, 88th Leg., 2nd C.S., Ch. 1 (S.B. 2), Sec. 5.12, eff. July 1, 2024.