Texas Tax Code 41.07 – Determination of Challenge
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(a) The appraisal review board shall determine each challenge and make its decision by written order.
(b) If on determining a challenge the board finds that the appraisal records are incorrect in some respect raised by the challenge, the board shall refer the matter to the appraisal office and by its order shall direct the chief appraiser to make the reappraisals or corrections in the records that are necessary to conform the records to the requirements of law.
Terms Used In Texas Tax Code 41.07
- Appraisal: A determination of property value.
- Taxing unit: means a county, an incorporated city or town (including a home-rule city), a school district, a special district or authority (including a junior college district, a hospital district, a district created by or pursuant to the Water Code, a mosquito control district, a fire prevention district, or a noxious weed control district), or any other political unit of this state, whether created by or pursuant to the constitution or a local, special, or general law, that is authorized to impose and is imposing ad valorem taxes on property even if the governing body of another political unit determines the tax rate for the unit or otherwise governs its affairs. See Texas Tax Code 1.04
- Written: includes any representation of words, letters, symbols, or figures. See Texas Government Code 311.005
(c) The board shall determine all challenges before approval of the appraisal records as provided by § 41.12 of this code.
(d) The board shall deliver by certified mail a notice of the issuance of the order and a copy of the order to the taxing unit.