Texas Tax Code 41.461 – Notice of Certain Matters Before Hearing; Delivery of Requested Information
(a) At least 14 days before a hearing on a protest, the chief appraiser shall:
(1) deliver a copy of the pamphlet prepared by the comptroller under § 5.06 to the property owner initiating the protest, or to an agent representing the owner if requested by the agent;
(2) inform the property owner that the owner or the agent of the owner is entitled on request to a copy of the data, schedules, formulas, and all other information the chief appraiser will introduce at the hearing to establish any matter at issue; and
(3) deliver a copy of the hearing procedures adopted by the appraisal review board under § 41.01 to the property owner.
(b) The chief appraiser may not charge a property owner or the designated agent of the owner for copies provided to the owner or designated agent under this section, regardless of the manner in which the copies are prepared or delivered.
Terms Used In Texas Tax Code 41.461
- Appraisal: A determination of property value.
- Comptroller: means the Comptroller of Public Accounts of the State of Texas. See Texas Tax Code 1.04
- Person: includes corporation, organization, government or governmental subdivision or agency, business trust, estate, trust, partnership, association, and any other legal entity. See Texas Government Code 311.005
- Property: means real and personal property. See Texas Government Code 311.005
- United States: includes a department, bureau, or other agency of the United States of America. See Texas Government Code 311.005
(c) A chief appraiser shall deliver information requested by a property owner or the agent of the owner under Subsection (a)(2):
(1) by regular first-class mail, deposited in the United States mail, postage prepaid, and addressed to the property owner or agent at the address provided in the request for the information;
(2) electronically, if the property owner or agent of the owner has elected to receive electronic communications from the chief appraiser under § 1.085; or
(3) subject to Subsection (d), by referring the property owner or the agent of the owner to a secure Internet website with user registration and authentication or to the exact Internet location or uniform resource locator (URL) address on an Internet website maintained by the appraisal district on which the requested information is identifiable and readily available.
(d) If a chief appraiser provides a property owner or the designated agent of the owner information under Subsection (c)(3), the notice must contain a statement in a conspicuous font that clearly indicates that the property owner or the agent of the owner may on request receive the information by regular first-class mail or in person at the appraisal office. On request by a property owner or the agent of the owner, the chief appraiser must provide the information by regular first-class mail or in person at the appraisal office.