Texas Tax Code 25.22 – Submission for Review and Protest
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(a) By May 15 or as soon thereafter as practicable, the chief appraiser shall submit the completed appraisal records to the appraisal review board for review and determination of protests. However, the chief appraiser may not submit the records until the chief appraiser has delivered the notices required by Subsection (d) of § 11.45, Subsection (d) of § 23.44, Subsection (d) of § 23.57, Subsection (d) of § 23.79, Subsection (d) of § 23.85, Subsection (d) of § 23.95, Subsection (d) of § 23.9805, and § 25.19.
(b) The chief appraiser shall make and subscribe an affidavit on the submission substantially as follows:
Terms Used In Texas Tax Code 25.22
- Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
- Affidavit: means a statement in writing of a fact or facts signed by the party making it, sworn to before an officer authorized to administer oaths, and officially certified to by the officer under his seal of office. See Texas Government Code 312.011
- Appraisal: A determination of property value.
- Appraised value: means the value determined as provided by Chapter 23 of this code. See Texas Tax Code 1.04
- Property: means real and personal property. See Texas Government Code 311.005
- Swear: includes affirm. See Texas Government Code 311.005
“I, __________, (Chief Appraiser) for __________ solemnly swear that I have made or caused to be made a diligent inquiry to ascertain all property in the district subject to appraisal by me and that I have included in the records all property that I am aware of at an appraised value determined as required by law.”
(c) The chief appraiser may require of his employees who are engaged in listing and appraising property an affidavit similar to his own.