Texas Tax Code - TAX § 41.03. Challenge by Taxing Unit

(a) A taxing unit is entitled to challenge before the appraisal review board:

(b) If a taxing unit challenges a determination that land qualifies for appraisal under Subchapter H, Chapter 23, on the ground that the land is not located in an aesthetic management zone, critical wildlife habitat zone, or streamside management zone, the taxing unit must first seek a determination letter from the director of the Texas Forest Service.  The appraisal review board shall accept the letter as conclusive proof of the type, size, and location of the zone.