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Texas Tax Code - TAX § 42.02. Right of Appeal by Chief Appraiser

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(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,  1 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.

(c) On written approval of the board of directors of the appraisal district, the chief appraiser may appeal an order of the appraisal review board determining a taxpayer protest otherwise prohibited by Subsection (b), if the chief appraiser alleges that the taxpayer or a person acting on behalf of the taxpayer committed fraud, made a material misrepresentation, or presented fraudulent evidence in the hearing before the board.  In an appeal under this subsection, the court shall first consider whether the taxpayer or a person acting on behalf of the taxpayer committed fraud, made a material misrepresentation, or presented fraudulent evidence to the appraisal review board.  If the court does not find by a preponderance of the evidence that the taxpayer or a person acting on behalf of the taxpayer committed fraud, made a material misrepresentation, or presented fraudulent evidence to the appraisal review board, the court shall:

(1) dismiss the appeal;  and

(2) award court costs and reasonable attorney's fees to the taxpayer.

1 V.T.C.A., Tax Code § 41.41 et seq.

Cite this article: FindLaw.com - Texas Tax Code - TAX § 42.02. Right of Appeal by Chief Appraiser - last updated April 14, 2021 | https://codes.findlaw.com/tx/tax-code/tax-sect-42-02.html


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