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.
‹ Prev All Texas sections Next ›
Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Statute text is provided for general information and may not reflect the most recent amendments; verify against the official state code.