Texas Tax Code 41.03 – Challenge by Taxing Unit
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(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 § 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.
Terms Used In Texas Tax Code 41.03
- Appraisal: A determination of property value.
- Partial exemption: means an exemption of part of the value of taxable property. See Texas Tax Code 1.04
- Property: means real and personal property. See Texas Government Code 311.005
- Taxing unit: means a county, an incorporated city or town (including a home-rule city), a school district, a special district or authority (including a junior college district, a hospital district, a district created by or pursuant to the Water Code, a mosquito control district, a fire prevention district, or a noxious weed control district), or any other political unit of this state, whether created by or pursuant to the constitution or a local, special, or general law, that is authorized to impose and is imposing ad valorem taxes on property even if the governing body of another political unit determines the tax rate for the unit or otherwise governs its affairs. See Texas Tax Code 1.04
(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.