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Terms Used In Texas Tax Code 42.03

  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appraised value: means the value determined as provided by Chapter 23 of this code. See Texas Tax Code 1.04
  • Comptroller: means the Comptroller of Public Accounts of the State of Texas. See Texas Tax Code 1.04

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.