(3) is shown on the appraisal roll as the owner of the property or as a lessee authorized to file a protest and the person filed the protest that resulted in the issuance of the order under appeal.Īdded by Acts 2011, 82nd Leg., R.S., Ch. (2) leased the property at any time during the tax year at issue and the person filed the protest that resulted in the issuance of the order under appeal or (1) owned the property at any time during the tax year at issue A person is entitled to intervene in an appeal brought under this chapter and the person has standing and the court has jurisdiction in the appeal if the property that is the subject of the appeal was also the subject of a protest hearing and the person: INTERVENTION IN APPEAL BY CERTAIN PERSONS. 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.Īdded by Acts 1995, 74th Leg., ch. (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.
(2) brought by the property owner if the property owner does not appeal the order. (1) brought by the person under Section 41.413 or (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 relating to the property: Reenacted and amended by Acts 2013, 83rd Leg., R.S., Ch. Amended by Acts 1981, 67th Leg., 1st C.S., p. A final determination of a protest under Subchapter C, Chapter 41, by the court under this subsection may be on any ground of protest authorized by this title applicable to the property that is the subject of the protest, regardless of whether the property owner included the ground in the property owner's notice of protest.Īcts 1979, 66th Leg., p. (c) A property owner who establishes that the appraisal review board had jurisdiction to issue a final determination of the protest by the property owner under Subchapter C, Chapter 41, or of the motion filed by the property owner under Section 25.25 in an appeal under Subsection (a)(1)(E) of this section is entitled to a final determination by the court of the protest under Subchapter C, Chapter 41, or of the motion filed under Section 25.25.
(2) of the protest under Section 41.411 of the failure of the chief appraiser or appraisal review board to provide or deliver a notice to which the property owner is entitled, and, if failure to provide or deliver the notice is established, of a protest made by the property owner on any other grounds of protest authorized by this title relating to the property to which the notice applies. (1) of the motion filed under Section 25.25 or (b) A property owner who establishes that the owner did not forfeit the right to a final determination of a motion or of a protest in an appeal under Subsection (a)(1)(C) is entitled to a final determination of the court, as applicable: (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. (E) that the appraisal review board lacks jurisdiction to finally determine a protest by the property owner under Subchapter C, Chapter 41, or a motion filed by the property owner under Section 25.25 because the property owner failed to comply with a requirement of Subchapter C, Chapter 41, or Section 25.25, as applicable or (D) eligibility for a refund requested under Section 23.1243 or (C) that the property owner has forfeited the right to a final determination of a motion filed under Section 25.25 or of a protest under Section 41.411 for failing to comply with the prepayment requirements of Section 25.26 or 41.4115, as applicable (A) a protest by the property owner as provided by Subchapter C of Chapter 41 (1) an order of the appraisal review board determining: (a) A property owner is entitled to appeal: