Texas Tax Code 42.05 – Comptroller as Party
Current as of: 2024 | Check for updates
|
Other versions
Terms Used In Texas Tax Code 42.05
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
- 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
- Comptroller: means the Comptroller of Public Accounts of the State of Texas. See Texas Tax Code 1.04
- Property: means real and personal property. See Texas Government Code 311.005
The comptroller is an opposing party in an appeal by:
(1) a property owner of an order of the comptroller determining a protest of the appraisal, interstate allocation, or intrastate apportionment of transportation business intangibles; or
(2) a county or a property owner of an order of the comptroller apportioning among the counties the appraised value of railroad rolling stock.