§ 41A.01 Right of Appeal by Property Owner
§ 41A.015 Limited Binding Arbitration to Compel Compliance With Certain Procedural Requirements Related to Protests
§ 41A.02 Notice of Right to Arbitration
§ 41A.03 Request for Arbitration
§ 41A.04 Contents of Request Form
§ 41A.05 Processing of Registration Request
§ 41A.06 Registry and Qualification of Arbitrators
§ 41A.061 Continued Qualification of Arbitrator; Renewal of Agreement
§ 41A.07 Appointment of Arbitrator
§ 41A.08 Notice and Hearing; Representation of Parties
§ 41A.09 Award; Payment of Arbitrator’s Fee
§ 41A.10 Payment of Taxes Pending Appeal
§ 41A.11 Postappeal Administrative Procedures
§ 41A.12 Use of Properties as Samples
§ 41A.13 Rules

Terms Used In Texas Tax Code Chapter 41A - Appeal Through Binding Arbitration

  • Allegation: something that someone says happened.
  • 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.
  • Appraisal: A determination of property value.
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Comptroller: means the Comptroller of Public Accounts of the State of Texas. See Texas Tax Code 1.04
  • Continuance: Putting off of a hearing ot trial until a later time.
  • Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
  • Ex officio: Literally, by virtue of one's office.
  • in writing: includes any representation of words, letters, or figures, whether by writing, printing, or other means. See Texas Government Code 312.011
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Market value: means the price at which a property would transfer for cash or its equivalent under prevailing market conditions if:
    (A) exposed for sale in the open market with a reasonable time for the seller to find a purchaser;
    (B) both the seller and the purchaser know of all the uses and purposes to which the property is adapted and for which it is capable of being used and of the enforceable restrictions on its use; and
    (C) both the seller and purchaser seek to maximize their gains and neither is in a position to take advantage of the exigencies of the other. See Texas Tax Code 1.04
  • Property: means real and personal property. See Texas Government Code 311.005
  • Rule: includes regulation. See Texas Government Code 311.005
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • Signed: includes any symbol executed or adopted by a person with present intention to authenticate a writing. See Texas Government Code 311.005
  • Tax year: means the calendar year. See Texas Tax Code 1.04
  • Taxable value: means the amount determined by deducting from assessed value the amount of any applicable partial exemption. See Texas Tax Code 1.04
  • 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
  • United States: includes a department, bureau, or other agency of the United States of America. See Texas Government Code 311.005
  • Written: includes any representation of words, letters, symbols, or figures. See Texas Government Code 311.005
  • Year: means 12 consecutive months. See Texas Government Code 311.005