(a) A property owner may be represented at the hearing by:
(1) the property owner;
(2) an attorney who is licensed in this state;
(3) a certified public accountant;
(4) a registered property tax consultant; or
(5) any other person who is not otherwise prohibited from appearing in a hearing held by the office.
(b) The appraisal district may be represented by the chief appraiser or a person designated by the chief appraiser.

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Terms Used In Texas Government Code 2003.911

  • Appraisal: A determination of property value.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • 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

(c) An authorized representative of a party may appear at the hearing to offer evidence, argument, or both, in the same manner as provided by Section 41.45, Tax Code.