TAX CODE
CHAPTER 42. JUDICIAL REVIEW
SUBCHAPTER A. IN GENERAL
§ 42.01. RIGHT OF APPEAL BY PROPERTY OWNER. A property
owner is entitled to appeal:
(1) an order of the appraisal review board
determining:
(A) a protest by the property owner as provided
by Subchapter C of Chapter 41; or
(B) a determination of an appraisal review board
on a motion filed under Section 25.25; or
(2) an order of the comptroller issued as provided by
Subchapter B, Chapter 24, apportioning among the counties the
appraised value of railroad rolling stock owned by the property
owner.
Acts 1979, 66th Leg., p. 2309, ch. 841, § 1, eff. Jan. 1, 1982.
Amended by Acts 1981, 67th Leg., 1st C.S., p. 174, ch. 13, § 148,
eff. Jan. 1, 1982; Acts 1991, 72nd Leg., 2nd C.S., ch. 6, § 53,
eff. Sept. 1, 1991; Acts 1997, 75th Leg., ch. 1039, § 41, eff.
Jan. 1, 1998.
§ 42.015. APPEAL BY PERSON LEASING PROPERTY. (a) A
person leasing property who is contractually obligated to reimburse
the property owner for taxes imposed on the property is entitled to
appeal an order of the appraisal review board determining a protest
brought by the person under Section 41.413.
(b) A person appealing an order of the appraisal review
board under this section is considered the owner of the property for
purposes of the appeal. The chief appraiser shall deliver a copy of
any notice relating to the appeal to the owner of the property and
to the person bringing the appeal.
Added by Acts 1995, 74th Leg., ch. 581, § 2, eff. Aug. 28, 1995.
§ 42.02. RIGHT OF APPEAL BY CHIEF APPRAISER. 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; or
(2) a taxpayer's motion to change the appraisal roll
filed under Section 25.25.
Acts 1979, 66th Leg., p. 2310, ch. 841, § 1, eff. Jan. 1, 1982.
Amended by Acts 2001, 77th Leg., ch. 1430, § 32, eff. Sept. 1,
2001.
§ 42.03. RIGHT OF APPEAL BY COUNTY. A county may appeal
the order of the comptroller issued as provided by Subchapter B,
Chapter 24 of this code apportioning among the counties the
appraised value of railroad rolling stock.
Acts 1979, 66th Leg., p. 2310, ch. 841, § 1, eff. Jan. 1, 1982.
Amended by Acts 1991, 72nd Leg., 2nd C.S., ch. 6, § 53, eff.
Sept. 1, 1991.
§ 42.031. RIGHT OF APPEAL BY TAXING UNIT. (a) A taxing
unit is entitled to appeal an order of the appraisal review board
determining a challenge by the taxing unit.
(b) A taxing unit may not intervene in or in any other manner
be made a party, whether as defendant or otherwise, to an appeal of
an order of the appraisal review board determining a taxpayer
protest under Subchapter C, Chapter 41, if the appeal was brought by
the property owner.
Added by Acts 1981, 67th Leg., 1st C.S., p. 174, ch. 13, § 149,
eff. Jan. 1, 1982. Amended by Acts 1989, 71st Leg., ch. 796, §
41, eff. Sept. 1, 1989; Acts 1999, 76th Leg., ch. 1481, § 34,
eff. Jan. 1, 2000.
§ 42.04. INTERVENTION BY STATE OR POLITICAL SUBDIVISION
OWNING PROPERTY SUBJECT TO TAXABLE LEASEHOLD. If the challenge or
protest relates to a taxable leasehold or other possessory interest
in real property that is owned by this state or a political
subdivision of this state, the attorney general or a representative
of the state agency that owns the real property, if the real
property is owned by this state, or a person designated by the
political subdivision that owns the real property, as applicable,
may intervene in an appeal of an order of an appraisal review board
determining a challenge by a taxing unit or a taxpayer protest.
Added by Acts 1999, 76th Leg., ch. 416, § 5, eff. Sept. 1, 1999.
§ 42.05. COMPTROLLER AS PARTY. The comptroller is an
opposing party in an appeal by:
(1) a property owner of an order of the comptroller
determining a protest of the appraisal, interstate allocation, or
intrastate apportionment of transportation business intangibles;
or
(2) a county or a property owner of an order of the
comptroller apportioning among the counties the appraised value of
railroad rolling stock.
Acts 1979, 66th Leg., p. 2310, ch. 841, § 1, eff. Jan. 1, 1982.
Amended by Acts 1991, 72nd Leg., 2nd C.S., ch. 6, § 53, eff.
Sept. 1, 1991.
§ 42.06. NOTICE OF APPEAL. (a) To exercise the party's
right to appeal an order of an appraisal review board, a party other
than a property owner must file written notice of appeal within 15
days after the date the party receives the notice required by
Section 41.47 or, in the case of a taxing unit, by Section 41.07
that the order appealed has been issued. To exercise the right to
appeal an order of the comptroller, a party other than a property
owner must file written notice of appeal within 15 days after the
date the party receives the comptroller's order. A property owner
is not required to file a notice of appeal under this section.
(b) A party required to file a notice of appeal under this
section other than a chief appraiser who appeals an order of an
appraisal review board shall file the notice with the chief
appraiser of the appraisal district for which the appraisal review
board is established. A chief appraiser who appeals an order of an
appraisal review board shall file the notice with the appraisal
review board. A party who appeals an order of the comptroller shall
file the notice with the comptroller.
(c) If the chief appraiser, a taxing unit, or a county
appeals, the chief appraiser, if the appeal is of an order of the
appraisal review board, or the comptroller, if the appeal is of an
order of the comptroller, shall deliver a copy of the notice to the
property owner whose property is involved in the appeal within 10
days after the date the notice is filed.
(d) On the filing of a notice of appeal, the chief appraiser
shall indicate where appropriate those entries on the appraisal
records that are subject to the appeal.
Acts 1979, 66th Leg., p. 2310, ch. 841, § 1, eff. Jan. 1, 1982.
Amended by Acts 1981, 67th Leg., 1st C.S., p. 174, ch. 13, § 150,
eff. Jan. 1, 1982; Acts 1987, 70th Leg., ch. 898, § 1, eff. Jan.
1, 1988; Acts 1989, 71st Leg., ch. 796, § 42, eff. June 15, 1989;
Acts 1991, 72nd Leg., 2nd C.S., ch. 6, § 53, eff. Sept. 1, 1991;
Acts 1997, 75th Leg., ch. 1039, § 41, eff. Jan. 1, 1998.
§ 42.07. COSTS OF APPEAL. The reviewing court in its
discretion may charge all or part of the costs of an appeal taken as
provided by this chapter against any of the parties.
Acts 1979, 66th Leg., p. 2310, ch. 841, § 1, eff. Jan. 1, 1982.
§ 42.08. FORFEITURE OF REMEDY FOR NONPAYMENT OF
TAXES. (a) The pendency of an appeal as provided by this chapter
does not affect the delinquency date for the taxes on the property
subject to the appeal. However, that delinquency date applies only
to the amount of taxes required to be paid under Subsection (b). If
the property owner complies with Subsection (b), the delinquency
date for any additional amount of taxes due on the property is
determined by Section 42.42(c), and that additional amount is not
delinquent before that date.
(b) Except as provided in Subsection (d), a property owner
who appeals as provided by this chapter must pay taxes on the
property subject to the appeal in the amount required by this
subsection before the delinquency date or the property owner
forfeits the right to proceed to a final determination of the
appeal. The amount of taxes the property owner must pay on the
property before the delinquency date to comply with this subsection
is the lesser of:
(1) the amount of taxes due on the portion of the
taxable value of the property that is not in dispute; or
(2) the amount of taxes due on the property under the
order from which the appeal is taken.
(c) A property owner that pays an amount of taxes greater
than that required by Subsection (b) does not forfeit the property
owner's right to a final determination of the appeal by making the
payment. If the property owner files a timely appeal under this
chapter, taxes paid on the property are considered paid under
protest, even if paid before the appeal is filed.
(d) After filing an oath of inability to pay the taxes at
issue, a party may be excused from the requirement of prepayment of
tax as a prerequisite to appeal if the court, after notice and
hearing, finds that such prepayment would constitute an
unreasonable restraint on the party's right of access to the
courts. On the motion of a party, the court shall hold a hearing to
review and determine compliance with this section, and the
reviewing court may set such terms and conditions on any grant of
relief as may be reasonably required by the circumstances. If the
court determines that the property owner has not substantially
complied with this section, the court shall dismiss the pending
action. If the court determines that the property owner has
substantially but not fully complied with this section, the court
shall dismiss the pending action unless the property owner fully
complies with the court's determination within 30 days of the
determination.
Acts 1979, 66th Leg., p. 2310, ch. 841, § 1, eff. Jan. 1, 1982.
Amended by Acts 1983, 68th Leg., p. 5049, ch. 910, § 1, eff. Aug.
29, 1983; Acts 1985, 69th Leg., ch. 195, § 1, eff. May 24, 1985;
Acts 1989, 71st Leg., ch. 796, § 43, eff. June 15, 1989; Acts
1995, 74th Leg., ch. 579, § 12, eff. Jan. 1, 1996; Acts 1997,
75th Leg., ch. 203, § 1, eff. May 21, 1997.
§ 42.09. REMEDIES EXCLUSIVE. (a) Except as provided
by Subsection (b) of this section, procedures prescribed by this
title for adjudication of the grounds of protest authorized by this
title are exclusive, and a property owner may not raise any of those
grounds:
(1) in defense to a suit to enforce collection of
delinquent taxes; or
(2) as a basis of a claim for relief in a suit by the
property owner to arrest or prevent the tax collection process or to
obtain a refund of taxes paid.
(b) A person against whom a suit to collect a delinquent
property tax is filed may plead as an affirmative defense:
(1) if the suit is to enforce personal liability for
the tax, that the defendant did not own the property on which the
tax was imposed on January 1 of the year for which the tax was
imposed; or
(2) if the suit is to foreclose a lien securing the
payment of a tax on real property, that the property was not located
within the boundaries of the taxing unit seeking to foreclose the
lien on January 1 of the year for which the tax was imposed.
(c) For purposes of this section, "suit" includes a
counterclaim, cross-claim, or other claim filed in the course of a
lawsuit.
Acts 1979, 66th Leg., p. 2311, ch. 841, § 1, eff. Jan. 1, 1982.
Amended by Acts 1987, 70th Leg., ch. 53, § 1, eff. May 6, 1987.
SUBCHAPTER B. REVIEW BY DISTRICT COURT
§ 42.21. PETITION FOR REVIEW. (a) A party who appeals
as provided by this chapter must file a petition for review with the
district court within 45 days after the party received notice that a
final order has been entered from which an appeal may be had.
Failure to timely file a petition bars any appeal under this
chapter.
(b) A petition for review brought under Section 42.02 must
be brought against the owner of the property involved in the appeal.
A petition for review brought under Section 42.031 must be brought
against the appraisal district and against the owner of the
property involved in the appeal. A petition for review brought
under Subdivision (2) or (3) of Section 42.01 or under Section 42.03
must be brought against the comptroller. Any other petition for
review under this chapter must be brought against the appraisal
district. A petition for review is not required to be brought
against the appraisal review board, but may be brought against the
appraisal review board in addition to any other required party, if
appropriate.
(c) If an appeal under this chapter is pending when the
appraisal review board issues an order in a subsequent year under a
protest by the same property owner and that protest relates to the
same property that is involved in the pending appeal, the property
owner may appeal the subsequent appraisal review board order by
amending the original petition for the pending appeal to include
the grounds for appealing the subsequent order. The amended
petition must be filed with the court in the period provided by
Subsection (a) for filing a petition for review of the subsequent
order. A property owner may appeal the subsequent appraisal review
board order under this subsection or may appeal the order
independently of the pending appeal as otherwise provided by this
section, but may not do both. A property owner may change the
election of remedies provided by this subsection at any time before
the end of the period provided by Subsection (a) for filing a
petition for review.
(d) An appraisal district is served by service on the chief
appraiser at any time or by service on any other officer or employee
of the appraisal district present at the appraisal office at a time
when the appraisal office is open for business with the public. An
appraisal review board is served by service on the chairman of the
appraisal review board. Citation of a party is issued and served in
the manner provided by law for civil suits generally.
(e) A petition that is timely filed under Subsection (a) or
amended under Subsection (c) may be subsequently amended to:
(1) correct or change the name of a party; or
(2) not later than the 120th day before the date of
trial, identify or describe the property originally involved in the
appeal.
Acts 1979, 66th Leg., p. 2311, ch. 841, § 1, eff. Jan. 1, 1982.
Amended by Acts 1983, 68th Leg., p. 5344, ch. 981, § 1, eff. Aug.
29, 1983; Acts 1985, 69th Leg., ch. 760, § 1, eff. Aug. 26, 1985;
Acts 1989, 71st Leg., ch. 796, § 44, eff. June 15, 1989; Acts
1991, 72nd Leg., 2nd C.S., ch. 6, § 54, eff. Sept. 1, 1991; Acts
1999, 76th Leg., ch. 1113, § 1, eff. June 18, 1999.
§ 42.22. VENUE.
Text of section as amended by Acts 1993, 73rd Leg., ch. 667, § 1
Venue is in the county in which the appraisal review board
that issued the order appealed is located, except as provided by
Section 42.221. Venue is in Travis County if the order appealed was
issued by the comptroller.
Acts 1979, 66th Leg., p. 2311, ch. 841, § 1, eff. Jan. 1, 1982.
Amended by Acts 1981, 67th Leg., 1st C.S., p. 174, ch. 13, § 151,
eff. Jan. 1, 1982; Acts 1991, 72nd Leg., 2nd C.S., ch. 6, § 55,
eff. Sept. 1, 1991; Acts 1993, 73rd Leg., ch. 667, § 1, eff.
Sept. 1, 1993.
For text of section as amended by Acts 1993, 73rd Leg., ch. 1033,
§ 1, see § 42.22, post
§ 42.22. VENUE.
Text of section as amended by Acts 1993, 73rd Leg., ch. 1033, § 1
(a) Except as provided by Subsections (b) and (c), and by
Section 42.221, venue is in the county in which the appraisal review
board that issued the order appealed is located.
(b) Venue of an action brought under Section 42.01(1) is in
the county in which the property is located or in the county in
which the appraisal review board that issued the order is located.
(c) Venue is in Travis County if the order appealed was
issued by the comptroller.
Acts 1979, 66th Leg., p. 2311, ch. 841, § 1, eff. Jan. 1, 1982.
Amended by Acts 1981, 67th Leg., 1st C.S., p. 174, ch. 13, § 151,
eff. Jan. 1, 1982; Acts 1991, 72nd Leg., 2nd C.S., ch. 6, § 55,
eff. Sept. 1, 1991; Acts 1993, 73rd Leg., ch. 1033, § 1, eff.
Sept. 1, 1993.
For text of section as amended by Acts 1993, 73rd Leg., ch. 667,
§ 1, see § 42.22, ante
§ 42.221. CONSOLIDATED APPEALS FOR MULTICOUNTY
PROPERTY. (a) The owner of property of a telecommunications
provider, as defined by Section 51.002, Utilities Code, or the
owner of property regulated by the Railroad Commission of Texas,
the federal Surface Transportation Board, or the Federal Energy
Regulatory Commission that runs through or operates in more than
one county and is appraised by more than one appraisal district may
appeal an order of an appraisal review board relating to the
property running through or operating in more than one county to the
district court of any county in which a portion of the property is
located or operated if the order relating to that portion of the
property is appealed.
(b) A petition for review of each appraisal review board
order under this section must be filed with the court as provided by
Section 42.21. The fee for filing each additional petition for
review under this section after the first petition for review
relating to the same property is filed for a tax year is $5.
(c) If only one appeal by the owner of property subject to
this section is pending before the court in an appeal from the
decision of an appraisal review board of a district other than the
appraisal district for that county, any party to the suit may, not
earlier than the 30th day before and not later than the 10th day
before the date set for the hearing, make a motion to transfer the
suit to a district court of the county in which the appraisal review
board from which the appeal is taken is located. In the absence of a
showing that further appeals under this section will be filed, the
court shall transfer the suit.
(d) When the owner files the first petition for review under
this section for a tax year, the owner shall include with the
petition a list of each appraisal district in which the property is
appraised for taxation in that tax year.
(e) The court shall consolidate all the appeals for a tax
year relating to a single property subject to this section for which
a petition for review is filed with the court and may consolidate
other appeals relating to other property subject to this section of
the same owner if the property is located in one or more of the
counties on the list required by Subsection (d). Except as provided
by this subsection, on the motion of the owner of a property subject
to this section the court shall grant a continuance to provide the
owner with an opportunity to include in the proceeding appeals of
appraisal review board orders from additional appraisal districts.
The court may not grant a continuance to include an appeal of an
appraisal review board order that relates to a property subject to
this section in that tax year after the time for filing a petition
for review of that order has expired.
(f) This section does not affect the property owner's right
to file a petition for review of an individual appraisal district's
order relating to a property subject to this section in the district
court in the county in which the appraisal review board is located.
(g) On a joint motion or the separate motions of at least 60
percent of the appraisal districts that are defendants in a
consolidated suit filed before the 45th day after the date on which
the property owner's petitions for review of the appraisal review
board orders relating to a property subject to this section for that
tax year must be filed, the court shall transfer the suit to a
district court of the county named in the motion or motions if that
county is one in which one of the appraisal review boards from which
an appeal was taken is located.
Added by Acts 1993, 73rd Leg., ch. 667, § 2, eff. Sept. 1, 1993
and Acts 1993, 73rd Leg., ch. 1033, § 2, eff. Sept. 1, 1993.
Amended by Acts 2003, 78th Leg., ch. 1041, § 3, eff. Sept. 1,
2003.
§ 42.225. PROPERTY OWNER'S RIGHT TO APPEAL THROUGH
ARBITRATION. (a) On motion by a property owner who appeals an
appraisal review board order under this chapter, the court shall
submit the appeal to nonbinding arbitration. The court shall order
the nonbinding arbitration to be conducted in accordance with
Chapter 154, Civil Practice and Remedies Code. If the appeal
proceeds to trial following an arbitration award or finding under
this subsection, either party may introduce the award or finding
into evidence. In addition, the court shall award the property
owner reasonable attorney fees if the trial was not requested by the
property owner and the determination of the appeal results in an
appraised value for the owner's property that is equal to or less
than the appraised value under the arbitration award or finding.
However, the amount of an award of attorney fees under this
subsection is subject to the same limitations as those provided by
Section 42.29.
(b) On motion by the property owner, the court shall order
the parties to an appeal of an appraisal review board order under
this chapter to submit to binding arbitration if the appraisal
district joins in the motion or consents to the arbitration. A
binding arbitration award under this subsection is binding and
enforceable in the same manner as a contract obligation.
(c) The court shall appoint an impartial third party to
conduct an arbitration under this section. The impartial third
party is appointed by the court and serves as provided by Subchapter
C, Chapter 154, Civil Practice and Remedies Code.
(d) Each party or counsel for the party may present the
position of the party before the impartial third party, who must
render a specific arbitration award.
(e) Prior to submission of a case to arbitration the court
shall determine matters related to jurisdiction, venue, and
interpretation of the law.
(f) Except as provided in this section, an arbitration award
may include any remedy or relief that a court could order under this
chapter.
Added by Acts 1991, 72nd Leg., ch. 412, § 1, eff. Aug. 26, 1991.
Amended by Acts 1993, 73rd Leg., ch. 1031, § 9, eff. Sept. 1,
1993.
§ 42.23. SCOPE OF REVIEW. (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.
Acts 1979, 66th Leg., p. 2311, ch. 841, § 1, eff. Jan. 1, 1982.
Amended by Acts 1981, 67th Leg., 1st C.S., p. 174, ch. 13, § 152,
eff. Jan. 1, 1982; Acts 1991, 72nd Leg., 2nd C.S., ch. 6, § 56,
eff. Sept. 1, 1991.
§ 42.24. ACTION BY COURT. In determining an appeal, the
district court may:
(1) fix the appraised value of property in accordance
with the requirements of law if the appraised value is at issue;
(2) enter the orders necessary to ensure equal
treatment under the law for the appealing property owner if
inequality in the appraisal of his property is at issue; or
(3) enter other orders necessary to preserve rights
protected by and impose duties required by the law.
Acts 1979, 66th Leg., p. 2311, ch. 841, § 1, eff. Jan. 1, 1982.
§ 42.25. REMEDY FOR EXCESSIVE APPRAISAL. If the court
determines that the appraised value of property according to the
appraisal roll exceeds the appraised value required by law, the
property owner is entitled to a reduction of the appraised value on
the appraisal roll to the appraised value determined by the court.
Acts 1979, 66th Leg., p. 2311, ch. 841, § 1, eff. Jan. 1, 1982.
§ 42.26. REMEDY FOR UNEQUAL APPRAISAL. (a) The
district court shall grant relief on the ground that a property is
appraised unequally if:
(1) the appraisal ratio of the property exceeds by at
least 10 percent the median level of appraisal of a reasonable and
representative sample of other properties in the appraisal
district;
(2) the appraisal ratio of the property exceeds by at
least 10 percent the median level of appraisal of a sample of
properties in the appraisal district consisting of a reasonable
number of other properties similarly situated to, or of the same
general kind or character as, the property subject to the appeal;
or
(3) the appraised value of the property exceeds the
median appraised value of a reasonable number of comparable
properties appropriately adjusted.
(b) If a property owner is entitled to relief under
Subsection (a)(1), the court shall order the property's appraised
value changed to the value as calculated on the basis of the median
level of appraisal according to Subsection (a)(1). If a property
owner is entitled to relief under Subsection (a)(2), the court
shall order the property's appraised value changed to the value
calculated on the basis of the median level of appraisal according
to Subsection (a)(2). If a property owner is entitled to relief
under Subsection (a)(3), the court shall order the property's
appraised value changed to the value calculated on the basis of the
median appraised value according to Subsection (a)(3). If a
property owner is entitled to relief under more than one
subdivision of Subsection (a), the court shall order the property's
appraised value changed to the value that results in the lowest
appraised value. The court shall determine each applicable median
level of appraisal or median appraised value according to law, and
is not required to adopt the median level of appraisal or median
appraised value proposed by a party to the appeal. The court may
not limit or deny relief to the property owner entitled to relief
under a subdivision of Subsection (a) because the appraised value
determined according to another subdivision of Subsection (a)
results in a higher appraised value.
(c) For purposes of establishing the median level of
appraisal under Subsection (a)(1), the median level of appraisal in
the appraisal district as determined by the comptroller under
Section 5.10 is admissible as evidence of the median level of
appraisal of a reasonable and representative sample of properties
in the appraisal district for the year of the comptroller's
determination, subject to the Texas Rules of Evidence and the Texas
Rules of Civil Procedure.
(d) For purposes of this section, the value of the property
subject to the suit and the value of a comparable property or sample
property that is used for comparison must be the market value
determined by the appraisal district when the property is a
residence homestead subject to the limitation on appraised value
imposed by Section 23.23.
Acts 1979, 66th Leg., p. 2311, ch. 841, § 1, eff. Jan. 1, 1982.
Amended by Acts 1981, 67th Leg., 1st C.S., p. 174, ch. 13, § 153,
eff. Jan. 1, 1982; Acts 1983, 68th Leg., p. 4924, ch. 877, § 3,
eff. Jan. 1, 1984; Acts 1985, 69th Leg., ch. 823, § 3, eff. Jan.
1, 1986; Acts 1989, 71st Leg., ch. 796, § 45, eff. June 15, 1989;
Acts 1991, 72nd Leg., ch. 843, § 12, eff. Sept. 1, 1991; Acts
1997, 75th Leg., ch. 1039, § 42, eff. Jan. 1, 1998; Acts 2003,
78th Leg., ch. 1041, § 4, eff. Sept. 1, 2003.
§ 42.28. APPEAL OF DISTRICT COURT JUDGMENT. A party may
appeal the final judgment of the district court as provided by law
for appeal of civil suits generally, except that an appeal bond is
not required of the chief appraiser, the county, the comptroller,
or the commissioners court.
Acts 1979, 66th Leg., p. 2312, ch. 841, § 1, eff. Jan. 1, 1982.
Amended by Acts 1991, 72nd Leg., 2nd C.S., ch. 6, § 57, eff.
Sept. 1, 1991.
§ 42.29. ATTORNEY'S FEES. (a) A property owner who
prevails in an appeal to the court under Section 42.25 or 42.26 may
be awarded reasonable attorney's fees. The amount of the award may
not exceed the greater of:
(1) $15,000; or
(2) 20 percent of the total amount by which the
property owner's tax liability is reduced as a result of the appeal.
(b) Notwithstanding Subsection (a), the amount of an award
of attorney's fees may not exceed the lesser of:
(1) $100,000; or
(2) the total amount by which the property owner's tax
liability is reduced as a result of the appeal.
Added by Acts 1983, 68th Leg., p. 5033, ch. 905, § 1, eff. Aug.
29, 1983. Amended by Acts 1991, 72nd Leg., ch. 836, § 4.1, eff.
Sept. 1, 1991; Acts 1997, 75th Leg., ch. 203, § 2, eff. May 21,
1997.
SUBCHAPTER C. POSTAPPEAL ADMINISTRATIVE PROCEDURES
§ 42.41. CORRECTION OF ROLLS. (a) Not later than the
45th day after the date an appeal is finally determined, the chief
appraiser shall:
(1) correct the appraisal roll and other appropriate
records as necessary to reflect the final determination of the
appeal; and
(2) certify the change to the assessor for each
affected taxing unit.
(b) The assessor for each affected taxing unit shall correct
the tax roll and other appropriate records for which the assessor is
responsible.
(c) A chief appraiser is irrebutably presumed to have
complied with Subsection (a)(2).
Acts 1979, 66th Leg., p. 2312, ch. 841, § 1, eff. Jan. 1, 1982.
Amended by Acts 1981, 67th Leg., 1st C.S., p. 175, ch. 13, § 155,
eff. Jan. 1, 1982; Acts 2003, 78th Leg., ch. 481, § 1, eff. Sept.
1, 2003.
§ 42.42. CORRECTED AND SUPPLEMENTAL TAX
BILLS. (a) Except as provided by Subsection (b) of this section,
if the final determination of an appeal that changes a property
owner's tax liability occurs after the tax bill is mailed, the
assessor for each affected taxing unit shall prepare and mail a
corrected tax bill in the manner provided by Chapter 31 of this code
for tax bills generally. The assessor shall include with the bill a
brief explanation of the reason for and effect of the corrected
bill.
(b) If the final determination of an appeal that increases a
property owner's tax liability occurs after the property owner has
paid his taxes, the assessor for each affected taxing unit shall
prepare and mail a supplemental tax bill in the manner provided by
Chapter 31 for tax bills generally. The assessor shall include with
the bill a brief explanation of the reason for and effect of the
supplemental bill. The additional tax is due on receipt of the
supplemental bill and becomes delinquent if not paid before the
delinquency date prescribed by Chapter 31 or before the first day of
the next month after the date of mailing that will provide at least
21 days for payment of the tax, whichever is later.
(c) If the final determination of an appeal occurs after the
property owner has paid a portion of the tax finally determined to
be due as required by Section 42.08, the assessor for each affected
taxing unit shall prepare and mail a supplemental tax bill in the
form and manner prescribed by Subsection (b). The additional tax is
due and becomes delinquent as provided by Subsection (b), but the
property owner is liable for penalties and interest on the tax
included in the supplemental bill calculated as provided by Section
33.01 as if the tax included in the supplemental bill became
delinquent on the original delinquency date prescribed by Chapter
31.
(d) If the property owner did not pay any portion of the
taxes imposed on the property because the court found that payment
would constitute an unreasonable restraint on the owner's right of
access to the courts as provided by Section 42.08(d), after the
final determination of the appeal the assessor for each affected
taxing unit shall prepare and mail a supplemental tax bill in the
form and manner prescribed by Subsection (b). The additional tax is
due and becomes delinquent as provided by Subsection (b), but the
property owner is liable for interest on the tax included in the
supplemental bill calculated as provided by Section 33.01 as if the
tax included in the supplemental bill became delinquent on the
delinquency date prescribed by Chapter 31.
Acts 1979, 66th Leg., p. 2312, ch. 841, § 1, eff. Jan. 1, 1982.
Amended by Acts 1997, 75th Leg., ch. 203, § 3, eff. May 21, 1997.
§ 42.43. REFUND. (a) If the final determination of an
appeal that decreases a property owner's tax liability occurs after
the property owner has paid his taxes, the taxing unit shall refund
to the property owner the difference between the amount of taxes
paid and amount of taxes for which the property owner is liable.
(b) For a refund made under this section because an
exemption under Section 11.20 that was denied by the chief
appraiser or appraisal review board is granted, the taxing unit
shall include with the refund interest on the amount refunded
calculated at an annual rate that is equal to the auction average
rate quoted on a bank discount basis for three-month treasury bills
issued by the United States government, as published by the Federal
Reserve Board, for the week in which the taxes became delinquent,
but not more than 10 percent, calculated from the delinquency date
for the taxes until the date the refund is made. For any other
refund made under this section, the taxing unit shall include with
the refund interest on the amount refunded at an annual rate of
eight percent, calculated from the delinquency date for the taxes
until the date the refund is made.
(c) Notwithstanding Subsection (b), if a taxing unit does
not make a refund, including interest, required by this section
before the 60th day after the date the chief appraiser certifies a
correction to the appraisal roll under Section 42.41, the taxing
unit shall include with the refund interest on the amount refunded
at an annual rate of 12 percent, calculated from the delinquency
date for the taxes until the date the refund is made.
(d) A property owner who prevails in a suit to compel a
refund, including interest, required by this section that is filed
on or after the 180th day after the date the chief appraiser
certifies a correction to the appraisal roll is entitled to court
costs and reasonable attorney's fees.
Acts 1979, 66th Leg., p. 2313, ch. 841, § 1, eff. Jan. 1, 1982.
Amended by Acts 1987, 70th Leg., ch. 640, § 4, eff. Aug. 31,
1987; Acts 1989, 71st Leg., ch. 796, § 46, eff. June 15, 1989;
Acts 1993, 73rd Leg., ch. 592, § 1, eff. Sept. 1, 1993; Acts
1997, 75th Leg., ch. 1039, § 43, eff. Jan. 1, 1998; Acts 2001,
77th Leg., ch. 253, § 1, eff. May 22, 2001.
