reglab/housing_qa huggingface dataset:
TX Tax Code § 41.71 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle F - Remedies|Chapter 41 - Local Review|Subchapter D. Administrative Provisions|Section 41.71. Evening and Weekend Hearings

Sec. 41.71.  EVENING AND WEEKEND HEARINGS.  (a)  An appraisal review board by rule shall provide for hearings on protests on a Saturday or after 5 p.m. on a weekday.(b)  The board may not schedule:(1)  the first hearing on a protest held on a weekday evening to begin after 7 p.m.; or(2)  a hearing on a protest on a Sunday.|Added by Acts 1997, 75th Leg., ch. 1039, Sec. 40, eff. Jan. 1, 1998.Amended by: Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2), Sec. 68, eff. January 1, 2020.|
TX Tax Code § 42.015 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle F - Remedies|Chapter 42 - Judicial Review|Subchapter A. In General|Section 42.015. Appeal by Person Leasing Property

Sec. 42.015.  APPEAL BY PERSON LEASING PROPERTY.  (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:(1)  brought by the person under Section 41.413; or(2)  brought by the property owner if the property owner does not appeal the order.(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.  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.|Added by Acts 1995, 74th Leg., ch. 581, Sec. 2, eff. Aug. 28, 1995.Amended by: Acts 2021, 87th Leg., R.S., Ch. 644 (H.B. 988), Sec. 23, eff. June 15, 2021.|
TX Tax Code § 42.016 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle F - Remedies|Chapter 42 - Judicial Review|Subchapter A. In General|Section 42.016. Intervention in Appeal by Certain Persons

Sec. 42.016.  INTERVENTION IN APPEAL BY CERTAIN PERSONS.  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:(1)  owned the property at any time during the tax year at issue;(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(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.|Added by Acts 2011, 82nd Leg., R.S., Ch. 771 (H.B. 1887), Sec. 14, eff. September 1, 2011.|
TX Tax Code § 42.02 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle F - Remedies|Chapter 42 - Judicial Review|Subchapter A. In General|Section 42.02. Right of Appeal by Chief Appraiser

Sec. 42.02.  RIGHT OF APPEAL BY CHIEF APPRAISER.  (a)  On written approval of the board of directors of the appraisal district, the chief appraiser is entitled to appeal an order of the appraisal review board determining:(1)  a taxpayer protest as provided by Subchapter C, Chapter 41, subject to Subsection (b); or(2)  a taxpayer's motion to change the appraisal roll filed under Section 25.25.(b)  Except as provided by Subsection (c), the chief appraiser may not appeal an order of the appraisal review board determining a taxpayer protest under Subsection (a)(1) if:(1)  the protest involved a determination of the appraised or market value of the taxpayer's property and that value according to the order that is the subject of the appeal is less than $1 million; or(2)  for any other taxpayer protest, the property to which the protest applies has an appraised value according to the appraisal roll for the current year of less than $1 million.(c)  On written approval of the board of directors of the appraisal district, the chief appraiser may appeal an order of the appraisal review board determining a taxpayer protest otherwise prohibited by Subsection (b), if the chief appraiser alleges that the taxpayer or a person acting on behalf of the taxpayer committed fraud, made a material misrepresentation, or presented fraudulent evidence in the hearing before the board.  In an appeal under this subsection, the court shall first consider whether the taxpayer or a person acting on behalf of the taxpayer committed fraud, made a material misrepresentation, or presented fraudulent evidence to the appraisal review board.  If the court does not find by a preponderance of the evidence that the taxpayer or a person acting on behalf of the taxpayer committed fraud, made a material misrepresentation, or presented fraudulent evidence to the appraisal review board, the court shall:(1)  dismiss the appeal; and(2)  award court costs and reasonable attorney's fees to the taxpayer.|Acts 1979, 66th Leg., p. 2310, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 2001, 77th Leg., ch. 1430, Sec. 32, eff. Sept. 1, 2001.Amended by: Acts 2007, 80th Leg., R.S., Ch. 1033 (H.B. 1680), Sec. 1, eff. June 15, 2007.|
TX Tax Code § 42.03 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle F - Remedies|Chapter 42 - Judicial Review|Subchapter A. In General|Section 42.03. Right of Appeal by County

Sec. 42.03.  RIGHT OF APPEAL BY COUNTY.  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.|Acts 1979, 66th Leg., p. 2310, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 53, eff. Sept. 1, 1991.|
TX Tax Code § 42.031 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle F - Remedies|Chapter 42 - Judicial Review|Subchapter A. In General|Section 42.031. Right of Appeal by Taxing Unit

Sec. 42.031.  RIGHT OF APPEAL BY TAXING UNIT.  (a)  A taxing unit is entitled to appeal an order of the appraisal review board determining a challenge by the taxing unit.(b)  A taxing unit may not intervene in or in any other manner be made a party, whether as defendant or otherwise, to an appeal of an order of the appraisal review board determining a taxpayer protest under Subchapter C, Chapter 41, if the appeal was brought by the property owner.|Added by Acts 1981, 67th Leg., 1st C.S., p. 174, ch. 13, Sec. 149, eff. Jan. 1, 1982.  Amended by Acts 1989, 71st Leg., ch. 796, Sec. 41, eff. Sept. 1, 1989;  Acts 1999, 76th Leg., ch. 1481, Sec. 34, eff. Jan. 1, 2000.|
TX Tax Code § 42.04 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle F - Remedies|Chapter 42 - Judicial Review|Subchapter A. In General|Section 42.04. Intervention by State or Political Subdivision Owning Property Subject to Taxable Leasehold

Sec. 42.04.  INTERVENTION BY STATE OR POLITICAL SUBDIVISION OWNING PROPERTY SUBJECT TO TAXABLE LEASEHOLD.  If the challenge or protest relates to a taxable leasehold or other possessory interest in real property that is owned by this state or a political subdivision of this state, the attorney general or a representative of the state agency that owns the real property, if the real property is owned by this state, or a person designated by the political subdivision that owns the real property, as applicable, may intervene in an appeal of an order of an appraisal review board determining a challenge by a taxing unit or a taxpayer protest.|Added by Acts 1999, 76th Leg., ch. 416, Sec. 5, eff. Sept. 1, 1999.|
TX Tax Code § 42.05 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle F - Remedies|Chapter 42 - Judicial Review|Subchapter A. In General|Section 42.05. Comptroller as Party

Sec. 42.05.  COMPTROLLER AS PARTY.  The comptroller is an opposing party in an appeal by:(1)  a property owner of an order of the comptroller determining a protest of the appraisal, interstate allocation, or intrastate apportionment of transportation business intangibles;  or(2)  a county or a property owner of an order of the comptroller apportioning among the counties the appraised value of railroad rolling stock.|Acts 1979, 66th Leg., p. 2310, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 53, eff. Sept. 1, 1991.|
TX Tax Code § 42.06 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle F - Remedies|Chapter 42 - Judicial Review|Subchapter A. In General|Section 42.06. Notice of Appeal

Sec. 42.06.  NOTICE OF APPEAL.  (a)  To exercise the party's right to appeal an order of an appraisal review board, a party other than a property owner must file written notice of appeal within 15 days after the date the party receives the notice required by Section 41.47 or, in the case of a taxing unit, by Section 41.07 that the order appealed has been issued.  To exercise the right to appeal an order of the comptroller, a party other than a property owner must file written notice of appeal within 15 days after the date the party receives the comptroller's order.  A property owner is not required to file a notice of appeal under this section.(b)  A party required to file a notice of appeal under this section other than a chief appraiser who appeals an order of an appraisal review board shall file the notice with the chief appraiser of the appraisal district for which the appraisal review board is established.  A chief appraiser who appeals an order of an appraisal review board shall file the notice with the appraisal review board.  A party who appeals an order of the comptroller shall file the notice with the comptroller.(c)  If the chief appraiser, a taxing unit, or a county appeals, the chief appraiser, if the appeal is of an order of the appraisal review board, or the comptroller, if the appeal is of an order of the comptroller, shall deliver a copy of the notice to the property owner whose property is involved in the appeal within 10 days after the date the notice is filed.(d)  On the filing of a notice of appeal, the chief appraiser shall indicate where appropriate those entries on the appraisal records that are subject to the appeal.|Acts 1979, 66th Leg., p. 2310, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1981, 67th Leg., 1st C.S., p. 174, ch. 13, Sec. 150, eff. Jan. 1, 1982;  Acts 1987, 70th Leg., ch. 898, Sec. 1, eff. Jan. 1, 1988;  Acts 1989, 71st Leg., ch. 796, Sec. 42, eff. June 15, 1989;  Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 53, eff. Sept. 1, 1991;  Acts 1997, 75th Leg., ch. 1039, Sec. 41, eff. Jan. 1, 1998.|
TX Tax Code § 42.07 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle F - Remedies|Chapter 42 - Judicial Review|Subchapter A. In General|Section 42.07. Costs of Appeal

Sec. 42.07.  COSTS OF APPEAL.  The reviewing court in its discretion may charge all or part of the costs of an appeal taken as provided by this chapter against any of the parties.|Acts 1979, 66th Leg., p. 2310, ch. 841, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 42.081 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle F - Remedies|Chapter 42 - Judicial Review|Subchapter A. In General|Section 42.081. Deferral of Delinquent Tax Suit During Appeal

Sec. 42.081.  DEFERRAL OF DELINQUENT TAX SUIT DURING APPEAL.  A taxing unit that imposes taxes on property that is the subject of an appeal under this chapter may not file a suit to collect a delinquent tax on the property during the pendency of the appeal unless it is determined by the court that the property owner failed to comply with Section 42.08.|Added by Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2), Sec. 74, eff. January 1, 2020.|
TX Tax Code § 42.09 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle F - Remedies|Chapter 42 - Judicial Review|Subchapter A. In General|Section 42.09. Remedies Exclusive

Sec. 42.09.  REMEDIES EXCLUSIVE.  (a)  Except as provided by Subsection (b) of this section, procedures prescribed by this title for adjudication of the grounds of protest authorized by this title are exclusive, and a property owner may not raise any of those grounds:(1)  in defense to a suit to enforce collection of delinquent taxes;  or(2)  as a basis of a claim for relief in a suit by the property owner to arrest or prevent the tax collection process or to obtain a refund of taxes paid.(b)  A person against whom a suit to collect a delinquent property tax is filed may plead as an affirmative defense:(1)  if the suit is to enforce personal liability for the tax, that the defendant did not own the property on which the tax was imposed on January 1 of the year for which the tax was imposed;  or(2)  if the suit is to foreclose a lien securing the payment of a tax on real property, that the property was not located within the boundaries of the taxing unit seeking to foreclose the lien on January 1 of the year for which the tax was imposed.(c)  For purposes of this section, "suit" includes a counterclaim, cross-claim, or other claim filed in the course of a lawsuit.|Acts 1979, 66th Leg., p. 2311, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1987, 70th Leg., ch. 53, Sec. 1, eff. May 6, 1987.|
TX Tax Code § 42.22 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle F - Remedies|Chapter 42 - Judicial Review|Subchapter B. Review by District Court|Section 42.22. Venue

Text of section as amended by Acts 1993, 73rd Leg., ch. 667, Sec. 1Sec. 42.22.  VENUE.  Venue is in the county in which the appraisal review board that issued the order appealed is located, except as provided by Section 42.221.  Venue is in Travis County if the order appealed was issued by the comptroller.|Acts 1979, 66th Leg., p. 2311, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1981, 67th Leg., 1st C.S., p. 174, ch. 13, Sec. 151, eff. Jan. 1, 1982;  Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 55, eff. Sept. 1, 1991;  Acts 1993, 73rd Leg., ch. 667, Sec. 1, eff. Sept. 1, 1993.|
TX Tax Code § 42.22 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle F - Remedies|Chapter 42 - Judicial Review|Subchapter B. Review by District Court|Section 42.22. Venue

Text of section as amended by Acts 1993, 73rd Leg., ch. 1033, Sec. 1Sec. 42.22.  VENUE.  (a)  Except as provided by Subsections (b) and (c), and by Section 42.221, venue is in the county in which the appraisal review board that issued the order appealed is located.(b)  Venue of an action brought under Section 42.01(1) is in the county in which the property is located or in the county in which the appraisal review board that issued the order is located.(c)  Venue is in Travis County if the order appealed was issued by the comptroller.|Acts 1979, 66th Leg., p. 2311, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1981, 67th Leg., 1st C.S., p. 174, ch. 13, Sec. 151, eff. Jan. 1, 1982;  Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 55, eff. Sept. 1, 1991;  Acts 1993, 73rd Leg., ch. 1033, Sec. 1, eff. Sept. 1, 1993.|
TX Tax Code § 42.225 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle F - Remedies|Chapter 42 - Judicial Review|Subchapter B. Review by District Court|Section 42.225. Property Owner's Right to Appeal Through Arbitration

Sec. 42.225.  PROPERTY OWNER'S RIGHT TO APPEAL THROUGH ARBITRATION.  (a)  On motion by a property owner who appeals an appraisal review board order under this chapter, the court shall submit the appeal to nonbinding arbitration.  The court shall order the nonbinding arbitration to be conducted in accordance with Chapter 154, Civil Practice and Remedies Code.  If the appeal proceeds to trial following an arbitration award or finding under this subsection, either party may introduce the award or finding into evidence.  In addition, the court shall award the property owner reasonable attorney fees if the trial was not requested by the property owner and the determination of the appeal results in an appraised value for the owner's property that is equal to or less than the appraised value under the arbitration award or finding.  However, the amount of an award of attorney fees under this subsection is subject to the same limitations as those provided by Section 42.29.(b)  On motion by the property owner, the court shall order the parties to an appeal of an appraisal review board order under this chapter to submit to binding arbitration if the appraisal district joins in the motion or consents to the arbitration.  A binding arbitration award under this subsection is binding and enforceable in the same manner as a contract obligation.(c)  The court shall appoint an impartial third party to conduct an arbitration under this section.  The impartial third party is appointed by the court and serves as provided by Subchapter C, Chapter 154, Civil Practice and Remedies Code.(d)  Each party or counsel for the party may present the position of the party before the impartial third party, who must render a specific arbitration award.(e)  Prior to submission of a case to arbitration the court shall determine matters related to jurisdiction, venue, and interpretation of the law. (f)  Except as provided in this section, an arbitration award may include any remedy or relief that a court could order under this chapter.|Added by Acts 1991, 72nd Leg., ch. 412, Sec. 1, eff. Aug. 26, 1991.  Amended by Acts 1993, 73rd Leg., ch. 1031, Sec. 9, eff. Sept. 1, 1993.|
TX Tax Code § 42.226 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle F - Remedies|Chapter 42 - Judicial Review|Subchapter B. Review by District Court|Section 42.226. Mediation

Sec. 42.226.  MEDIATION.  On motion by a party to an appeal under this chapter, the court shall enter an order requiring the parties to attend mediation.  The court may enter an order requiring the parties to attend mediation on its own motion.|Added by Acts 2011, 82nd Leg., R.S., Ch. 771 (H.B. 1887), Sec. 16, eff. September 1, 2011.|
TX Tax Code § 42.227 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle F - Remedies|Chapter 42 - Judicial Review|Subchapter B. Review by District Court|Section 42.227. Pretrial Settlement Discussions

Sec. 42.227.  PRETRIAL SETTLEMENT DISCUSSIONS.  (a)  A property owner or appraisal district that is a party to an appeal under this chapter may request that the parties engage in settlement discussions, including through an informal settlement conference or a form of alternative dispute resolution.  The request must be in writing and delivered to the other party before the date of trial.  The court on motion of either party shall enter orders necessary to implement this section, including an order:(1)  specifying the form that the settlement discussions must take; or(2)  changing a deadline to designate experts prescribed by Subsection (c).(b)  On or before the 120th day after the date the written request is delivered under Subsection (a), each party or the party's attorney of record shall attend the settlement discussions and make a good faith effort to resolve the matter under appeal. (c)  If the appraisal district is unable for any reason to attend the settlement discussions on or before the 120th day after the date the written request is delivered under Subsection (a), the deadline to designate experts for the appeal is, notwithstanding a deadline prescribed by the Texas Rules of Civil Procedure:(1)  with regard to all experts testifying for a party seeking affirmative relief, 60 days before the date of trial; and(2)  with regard to all other experts, 30 days before the date of trial. (d)  If a property owner is unable for any reason to attend the settlement discussions on or before the 120th day after the date the written request is delivered under Subsection (a), Section 42.23(d) does not apply to the parties to the appeal.(e)  An appraisal district may not request or require a property owner to waive a right under this title as a condition of attending a settlement discussion.|Added by Acts 2015, 84th Leg., R.S., Ch. 1270 (S.B. 593), Sec. 1, eff. June 20, 2015.|
TX Tax Code § 42.231 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle F - Remedies|Chapter 42 - Judicial Review|Subchapter B. Review by District Court|Section 42.231. Jurisdiction of District Court; Remand of Certain Appeals

Sec. 42.231.  JURISDICTION OF DISTRICT COURT; REMAND OF CERTAIN APPEALS.  (a)  This section applies only to an appeal by a property owner of an order of the appraisal review board determining:(1)  a protest by the property owner as provided by Subchapter C, Chapter 41; or(2)  a motion filed by the property owner under Section 25.25.(b)  Subject to the provisions of this section and notwithstanding any other law, if a plea to the jurisdiction is filed in the appeal on the basis that the property owner failed to exhaust the property owner's administrative remedies, the court may, in lieu of dismissing the appeal for lack of jurisdiction, remand the action to the appraisal review board with instructions to allow the property owner an opportunity to cure the property owner's failure to exhaust administrative remedies.(c)  An action remanded to the appraisal review board under Subsection (b) is considered to be a timely filed protest under Subchapter C, Chapter 41, or motion under Section 25.25, as applicable.  The appraisal review board shall schedule a hearing on the protest or motion and issue a written decision determining the protest or motion in the manner required by Subchapter C, Chapter 41, or Section 25.25, as applicable.(d)  A determination of the appraisal review board relating to the remanded action may be appealed to the court that remanded the action to the board.  A determination appealed to the court under this subsection may not be the subject of a plea to the jurisdiction on the basis of the property owner's failure to exhaust administrative remedies.(e)  Notwithstanding Subsection (b), on agreement of each party to the appeal and with the approval of the court, the parties to the appeal may waive remand of the action to the appraisal review board and elect that the court determine the appeal on the merits.  If the parties waive remand of the action under this subsection, each party is considered to have exhausted the party's administrative remedies.|Added by Acts 2019, 86th Leg., R.S., Ch. 157 (H.B. 380), Sec. 2, eff. September 1, 2019.|
TX Tax Code § 42.24 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle F - Remedies|Chapter 42 - Judicial Review|Subchapter B. Review by District Court|Section 42.24. Action by Court

Sec. 42.24.  ACTION BY COURT.  In determining an appeal, the district court may:(1)  fix the appraised value of property in accordance with the requirements of law if the appraised value is at issue;(2)  enter the orders necessary to ensure equal treatment under the law for the appealing property owner if inequality in the appraisal of his property is at issue;  or(3)  enter other orders necessary to preserve rights protected by and impose duties required by the law.|Acts 1979, 66th Leg., p. 2311, ch. 841, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 42.25 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle F - Remedies|Chapter 42 - Judicial Review|Subchapter B. Review by District Court|Section 42.25. Remedy for Excessive Appraisal

Sec. 42.25.  REMEDY FOR EXCESSIVE APPRAISAL.  If the court determines that the appraised value of property according to the appraisal roll exceeds the appraised value required by law, the property owner is entitled to a reduction of the appraised value on the appraisal roll to the appraised value determined by the court.|Acts 1979, 66th Leg., p. 2311, ch. 841, Sec. 1, eff. Jan. 1, 1982.|