reglab/housing_qa huggingface dataset:
TX Tax Code § 34.08 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle E - Collections and Delinquency|Chapter 34 - Tax Sales and Redemption|Subchapter A. Tax Sales|Section 34.08. Challenge to Validity of Tax Sale

Sec. 34.08.  CHALLENGE TO VALIDITY OF TAX SALE.  (a)  A person may not commence an action that challenges the validity of a tax sale under this chapter unless the person:(1)  deposits into the registry of the court an amount equal to the amount of the delinquent taxes, penalties, and interest specified in the judgment of foreclosure obtained against the property plus all costs of the tax sale;  or(2)  files an affidavit of inability to pay under Rule 145, Texas Rules of Civil Procedure.(b)  A person may not commence an action challenging the validity of a tax sale after the time set forth in Section 33.54(a)(1) or (2), as applicable to the property, against a subsequent purchaser for value who acquired the property in reliance on the tax sale.  The  purchaser may conclusively presume that the tax sale was valid and shall have full title to the property free and clear of the right, title, and interest of any person that arose before the tax sale, subject only to recorded restrictive covenants and valid easements of record set forth in Section 34.01(n) and subject to applicable rights of redemption.(c)  If a person is not barred from bringing an action challenging the validity of a tax sale under Subsection (b) or any other provision of this title or applicable law, the person must bring an action no later than two years after the cause of action accrues to recover real property claimed by another who:(1)  pays applicable taxes on the real property before overdue;  and(2)  claims the property under a registered deed executed pursuant to Section 34.01.(d)  Subsection (c) does not apply to a claim based on a forged deed.|Added by Acts 1997, 75th Leg., ch. 1136, Sec. 4, eff. Sept. 1, 1997;  Acts 1997 75th Leg., ch. 1192, Sec. 3, eff. Sept. 1, 1997.  Amended by Acts 1999, 76th Leg., ch. 1481, Sec. 32, eff. Sept. 1, 1999.|
TX Tax Code § 34.22 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle E - Collections and Delinquency|Chapter 34 - Tax Sales and Redemption|Subchapter B. Redemption|Section 34.22. Evidence of Title to Redeem Real Property

Sec. 34.22.  EVIDENCE OF TITLE TO REDEEM REAL PROPERTY.  (a)  A person asserting ownership of real property sold for taxes is entitled to redeem the property if he had title to the property or he was in possession of the property in person or by tenant either at the time suit to foreclose the tax lien on the property was instituted or at the time the property was sold.  A defect in the chain of title to the property does not defeat an offer to redeem.(b)  A person who establishes title to real property that is superior to the title of one who has previously redeemed the property is entitled to redeem the property during the redemption period by paying the amounts provided by law to the person who previously redeemed the property.|Acts 1979, 66th Leg., p. 2300, ch. 841, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 34.23 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle E - Collections and Delinquency|Chapter 34 - Tax Sales and Redemption|Subchapter B. Redemption|Section 34.23. Distribution of Redemption Proceeds

Sec. 34.23.  DISTRIBUTION OF REDEMPTION PROCEEDS.  (a)  If the owner of property sold for taxes to a taxing unit redeems the property before the property is resold, the taxing unit shall distribute the redemption proceeds in the manner that proceeds of the resale of property are distributed.(b)  Except as provided by Section 34.21(e), the owner of property sold for taxes to a taxing unit may not redeem the property from the taxing unit after the property has been resold. |Acts 1979, 66th Leg., p. 2300, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1997, 75th Leg., ch. 906, Sec. 12, eff. Jan. 1, 1998.|
TX Tax Code § 41.01 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle F - Remedies|Chapter 41 - Local Review|Subchapter A. Review of Appraisal Records by Appraisal Review Board|Section 41.01. Duties of Appraisal Review Board

Sec. 41.01.  DUTIES OF APPRAISAL REVIEW BOARD.  (a)  The appraisal review board shall:(1)  determine protests initiated by property owners;(2)  determine challenges initiated by taxing units;(3)  correct clerical errors in the appraisal records and the appraisal rolls;(4)  act on motions to correct appraisal rolls under Section 25.25;(5)  determine whether an exemption or a partial exemption is improperly granted and whether land is improperly granted appraisal as provided by Subchapter C, D, E, or H, Chapter 23;  and(6)  take any other action or make any other determination that this title specifically authorizes or requires.(b)  The board may not review or reject an agreement between a property owner or the owner's agent and the chief appraiser under Section 1.111(e).(c)  The appraisal review board by rule shall adopt procedures for hearings the board conducts under this subchapter and Subchapter C.  Before adopting the hearing procedures, the board shall hold a public hearing to consider the hearing procedures proposed for adoption by the board.  Not later than May 15 of each year, the board shall hold the hearing, make any amendments to the proposed hearing procedures the board determines are necessary, and by resolution finally adopt the hearing procedures.  The board must comply with Section 5.103(d) when adopting the hearing procedures.  The chairman of the board is responsible for the administration of hearing procedures adopted by the board.(d)  The appraisal review board shall distribute copies of the hearing procedures adopted by the board to the board of directors of, and the taxpayer liaison officer for, the appraisal district for which the appraisal review board is established and to the comptroller not later than the 15th day after the date the board adopts the hearing procedures.(e)  The appraisal review board shall post a copy of the hearing procedures adopted by the board:(1)  in a prominent place in each room in which the board conducts hearings under this subchapter and Subchapter C; and(2)  if the appraisal district for which the board is established maintains an Internet website, on the appraisal district's website.|Acts 1979, 66th Leg., p. 2302, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1981, 67th Leg., 1st C.S., p. 169, ch. 13, Sec. 133, eff. Jan. 1, 1982;  Acts 1993, 73rd Leg., ch. 1031, Sec. 5, eff. Sept. 1, 1993;  Acts 1997, 75th Leg., ch. 1039, Sec. 37, eff. Jan. 1, 1998;  Acts 1999, 76th Leg., ch. 631, Sec. 9, eff. Sept. 1, 1999.Amended by: Acts 2021, 87th Leg., R.S., Ch. 644 (H.B. 988), Sec. 14, eff. June 15, 2021.|
TX Tax Code § 41.02 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle F - Remedies|Chapter 41 - Local Review|Subchapter A. Review of Appraisal Records by Appraisal Review Board|Section 41.02. Action by Board

Sec. 41.02.  ACTION BY BOARD.  After making a determination or decision under Section 41.01, the appraisal review board shall by written order direct the chief appraiser to correct or change the appraisal records or the appraisal roll to conform the appraisal records or the appraisal roll to the board's determination or decision.|Acts 1979, 66th Leg., p. 2302, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1993, 73rd Leg., ch. 1031, Sec. 6, eff. Sept. 1, 1993.|
TX Tax Code § 41.03 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle F - Remedies|Chapter 41 - Local Review|Subchapter A. Review of Appraisal Records by Appraisal Review Board|Section 41.03. Challenge by Taxing Unit

Sec. 41.03.  CHALLENGE BY TAXING UNIT.(a)  A taxing unit is entitled to challenge before the appraisal review board:(1)  an exclusion of property from the appraisal records;(2)  a grant in whole or in part of a partial exemption, other than an exemption under Section 11.35;(3)  a determination that land qualifies for appraisal as provided by Subchapter C, D, E, or H, Chapter 23; or(4)  a failure to identify the taxing unit as one in which a particular property is taxable.(b)  If a taxing unit challenges a determination that land qualifies for appraisal under Subchapter H, Chapter 23, on the ground that the land is not located in an aesthetic management zone, critical wildlife habitat zone, or streamside management zone, the taxing unit must first seek a determination letter from the director of the Texas Forest Service.  The appraisal review board shall accept the letter as conclusive proof of the type, size, and location of the zone.|Acts 1979, 66th Leg., p. 2302, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1981, 67th Leg., 1st C.S., p. 169, ch. 13, Sec. 134, eff. Jan. 1, 1984;  Acts 1999, 76th Leg., ch. 631, Sec. 10, eff. Sept. 1, 1999.Amended by: Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2), Sec. 60, eff. January 1, 2020.Acts 2019, 86th Leg., R.S., Ch. 1034 (H.B. 492), Sec. 6, eff. January 1, 2020.|
TX Tax Code § 41.04 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle F - Remedies|Chapter 41 - Local Review|Subchapter A. Review of Appraisal Records by Appraisal Review Board|Section 41.04. Challenge Petition

Sec. 41.04.  CHALLENGE PETITION.  The appraisal review board is not required to hear or determine a challenge unless the taxing unit initiating the challenge files a petition with the board before June 1 or within 15 days after the date that the appraisal records are submitted to the appraisal review board, whichever is later.  The petition must include an explanation of the grounds for the challenge.|Acts 1979, 66th Leg., p. 2302, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1981, 67th Leg., 1st C.S., p. 169, ch. 13, Sec. 134, eff. Jan. 1, 1982.|
TX Tax Code § 41.05 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle F - Remedies|Chapter 41 - Local Review|Subchapter A. Review of Appraisal Records by Appraisal Review Board|Section 41.05. Hearing on Challenge

Sec. 41.05.  HEARING ON CHALLENGE.  (a)  On the filing of a challenge petition, the appraisal review board shall schedule a hearing on the challenge.(b)  The taxing unit initiating the challenge and each taxing unit in which property involved in the challenge is or may be taxable are entitled to an opportunity to appear to offer evidence or argument.(c)  The chief appraiser shall appear at each hearing to represent the appraisal office.(d)  If the challenge 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, is entitled to appear at the hearing and offer evidence and argument.|Acts 1979, 66th Leg., p. 2303, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1999, 76th Leg., ch. 416, Sec. 1, eff. Sept. 1, 1999.|
TX Tax Code § 41.06 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle F - Remedies|Chapter 41 - Local Review|Subchapter A. Review of Appraisal Records by Appraisal Review Board|Section 41.06. Notice of Challenge Hearing

Sec. 41.06.  NOTICE OF CHALLENGE HEARING.  (a)  The secretary of the appraisal review board shall deliver to the presiding officer of the governing body of each taxing unit entitled to appear at a challenge hearing written notice of the date, time, and place fixed for the hearing.  The secretary shall deliver the notice not later than the 10th day before the date of the hearing.(b)  The secretary shall give the chief appraiser advance notice of the date, time, place, and subject matter of each challenge hearing.(c)  If the challenge 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 secretary shall deliver notice of the hearing as provided by Subsection (a) to:(1)  the attorney general and the state agency that owns the real property, in the case of real property owned by this state;  or(2)  the governing body of the political subdivision, in the case of real property owned by a political subdivision.|Acts 1979, 66th Leg., p. 2303, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1999, 76th Leg., ch. 416, Sec. 2, eff. Sept. 1, 1999.|
TX Tax Code § 41.07 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle F - Remedies|Chapter 41 - Local Review|Subchapter A. Review of Appraisal Records by Appraisal Review Board|Section 41.07. Determination of Challenge

Sec. 41.07.  DETERMINATION OF CHALLENGE.  (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.(c)  The board shall determine all challenges before approval of the appraisal records as provided by Section 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.|Acts 1979, 66th Leg., p. 2303, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1981, 67th Leg., 1st C.S., p. 170, ch. 13, Sec. 135, eff. Jan. 1, 1982.|
TX Tax Code § 41.08 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle F - Remedies|Chapter 41 - Local Review|Subchapter A. Review of Appraisal Records by Appraisal Review Board|Section 41.08. Correction of Records on Order of Board

Sec. 41.08.  CORRECTION OF RECORDS ON ORDER OF BOARD.  The chief appraiser shall make the reappraisals or other corrections of the appraisal records ordered by the appraisal review board as provided by this subchapter.  The chief appraiser shall submit a copy of the corrected records to the board for its approval as promptly as practicable.|Acts 1979, 66th Leg., p. 2303, ch. 841, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 41.09 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle F - Remedies|Chapter 41 - Local Review|Subchapter A. Review of Appraisal Records by Appraisal Review Board|Section 41.09. Clerical Errors

Sec. 41.09.  CLERICAL ERRORS.  At any time before approval of the appraisal records as provided by Section 41.12 of this code, the appraisal review board in writing may correct a clerical error in the records without referring the matter to the appraisal office if the correction will not affect the tax liability of a property owner and if the chief appraiser does not object in writing.|Acts 1979, 66th Leg., p. 2303, ch. 841, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 41.10 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle F - Remedies|Chapter 41 - Local Review|Subchapter A. Review of Appraisal Records by Appraisal Review Board|Section 41.10. Correction of Records on Recommendation of Chief Appraiser

Sec. 41.10.  CORRECTION OF RECORDS ON RECOMMENDATION OF CHIEF APPRAISER.  At any time before approval of the appraisal records as provided by Section 41.12 of this code, the chief appraiser may submit written recommendations to the appraisal review board for corrections in the records.  If the board approves a recommended correction and it will not result in an increase in the tax liability of a property owner, the board may make the correction by written order.|Acts 1979, 66th Leg., p. 2303, ch. 841, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 41.11 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle F - Remedies|Chapter 41 - Local Review|Subchapter A. Review of Appraisal Records by Appraisal Review Board|Section 41.11. Notice to Property Owner of Change in Records

Sec. 41.11.  NOTICE TO PROPERTY OWNER OF CHANGE IN RECORDS.  (a)  Not later than the date the appraisal review board approves the appraisal records as provided by Section 41.12, the secretary of the board shall deliver written notice to a property owner of any change in the records that is ordered by the board as provided by this subchapter and that will result in an increase in the tax liability of the property owner.  An owner who receives a notice as provided by this section shall be entitled to protest such action as provided by Section 41.44(a)(2).(b)  The secretary shall include in the notice a brief explanation of the procedure for protesting the change.(c)  Failure to deliver notice to a property owner as required by this section nullifies the change in the records to the extent the change is applicable to that property owner.|Acts 1979, 66th Leg., p. 2303, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1997, 75th Leg., ch. 906, Sec. 13, eff. Jan. 1, 1998.Amended by: Acts 2007, 80th Leg., R.S., Ch. 1106 (H.B. 3496), Sec. 3, eff. January 1, 2008.Acts 2017, 85th Leg., R.S., Ch. 357 (H.B. 2228), Sec. 4, eff. January 1, 2018.|
TX Tax Code § 41.12 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle F - Remedies|Chapter 41 - Local Review|Subchapter A. Review of Appraisal Records by Appraisal Review Board|Section 41.12. Approval of Appraisal Records by Board

Sec. 41.12.  APPROVAL OF APPRAISAL RECORDS BY BOARD.  (a)  By July 20, the appraisal review board shall:(1)  hear and determine all or substantially all timely filed protests;(2)  determine all timely filed challenges;(3)  submit a list of its approved changes in the records to the chief appraiser;  and(4)  approve the records.(b)  The appraisal review board must complete substantially all timely filed protests before approving the appraisal records and may not approve the records if the sum of the appraised values, as determined by the chief appraiser, of all properties on which a protest has been filed but not determined is more than five percent of the total appraised value of all other taxable properties.(c)  The board of directors of an appraisal district established for a county with a population of at least one million by resolution may:(1)  postpone the deadline established by Subsection (a) for the performance of the functions listed in that subsection to a date not later than August 30; or(2)  provide that the appraisal review board may approve the appraisal records if the sum of the appraised values, as determined by the chief appraiser, of all properties on which a protest has been filed but not determined does not exceed 10 percent of the total appraised value of all other taxable properties.|Acts 1979, 66th Leg., p. 2304, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1981, 67th Leg., 1st C.S., p. 170, ch. 13, Sec. 136, eff. Jan. 1, 1982; Acts 1985, 69th Leg., ch. 312, Sec. 4, eff. June 7, 1985;  Acts 1985, 69th Leg., ch. 630, Sec. 1, eff. June 14, 1985;  Acts 1993, 73rd Leg., ch. 1031, Sec. 7, 8, eff. Sept. 1, 1993.Amended by: Acts 2007, 80th Leg., R.S., Ch. 626 (H.B. 538), Sec. 1, eff. January 1, 2008.|
TX Tax Code § 41.41 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle F - Remedies|Chapter 41 - Local Review|Subchapter C. Taxpayer Protest|Section 41.41. Right of Protest

Sec. 41.41.  RIGHT OF PROTEST.  (a)  A property owner is entitled to protest before the appraisal review board the following actions:(1)  determination of the appraised value of the owner's property or, in the case of land appraised as provided by Subchapter C, D, E, or H, Chapter 23, determination of its appraised or market value;(2)  unequal appraisal of the owner's property;(3)  inclusion of the owner's property on the appraisal records;(4)  denial to the property owner in whole or in part of a partial exemption;(5)  determination that the owner's land does not qualify for appraisal as provided by Subchapter C, D, E, or H, Chapter 23;(6)  identification of the taxing units in which the owner's property is taxable in the case of the appraisal district's appraisal roll;(7)  determination that the property owner is the owner of property;(8)  a determination that a change in use of land appraised under Subchapter C, D, E, or H, Chapter 23, has occurred;  or(9)  any other action of the chief appraiser, appraisal district, or appraisal review board that applies to and adversely affects the property owner.(b)  Each year the chief appraiser for each appraisal district shall publicize in a manner reasonably designed to notify all residents of the district:(1)  the provisions of this section;  and(2)  the method by which a property owner may protest an action before the appraisal review board.(c)  Notwithstanding Subsection (a), a property owner is entitled to protest before the appraisal review board only the following actions of the chief appraiser in relation to an exemption under Section 11.35:(1)  the modification or denial of an application for an exemption under that section; or (2)  the determination of the appropriate damage assessment rating for an item of qualified property under that section.(d)  An appraisal district or the appraisal review board for an appraisal district may not require a property owner to pay a fee in connection with a protest filed by the owner with the board.|Acts 1979, 66th Leg., p. 2305, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1981, 67th Leg., 1st C.S., p. 170, ch. 13, Sec. 137, eff. Jan. 1, 1982;  Acts 1985, 69th Leg., ch. 823, Sec. 3, eff. Jan. 1, 1986;  Acts 1989, 71st Leg., ch. 796, Sec. 34, eff. Sept. 1, 1989;  Acts 1997, 75th Leg., ch. 113, Sec. 1, eff. Jan. 1, 1998;  Acts 1999, 76th Leg., ch. 631, Sec. 11, eff. Sept. 1, 1999.Amended by: Acts 2019, 86th Leg., R.S., Ch. 1034 (H.B. 492), Sec. 7, eff. January 1, 2020.Acts 2019, 86th Leg., R.S., Ch. 1284 (H.B. 1313), Sec. 3, eff. January 1, 2020.Acts 2021, 87th Leg., R.S., Ch. 915 (H.B. 3607), Sec. 21.001(65), eff. September 1, 2021.|
TX Tax Code § 41.411 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle F - Remedies|Chapter 41 - Local Review|Subchapter C. Taxpayer Protest|Section 41.411. Protest of Failure to Give Notice

Sec. 41.411.  PROTEST OF FAILURE TO GIVE NOTICE.  (a)  A property owner is entitled to protest before the appraisal review board the failure of the chief appraiser or the appraisal review board to provide or deliver any notice to which the property owner is entitled.(b)  If failure to provide or deliver the notice is established, the appraisal review board shall determine a protest made by the property owner on any other grounds of protest authorized by this title relating to the property to which the notice applies.(c)  A property owner who protests as provided by this section must comply with the payment requirements of Section 41.4115 or the property owner forfeits the property owner's right to a final determination of the protest. |Added by Acts 1985, 69th Leg., ch. 504, Sec. 1, eff. June 12, 1985.Amended by: Acts 2007, 80th Leg., R.S., Ch. 1106 (H.B. 3496), Sec. 4(a), eff. January 1, 2008.Acts 2011, 82nd Leg., R.S., Ch. 771 (H.B. 1887), Sec. 8, eff. September 1, 2011.Acts 2011, 82nd Leg., R.S., Ch. 793 (H.B. 2220), Sec. 3, eff. June 17, 2011.|