(b) The appraisal review board must complete substantially all timely filed protests before approving the appraisal records and may not approve the records if the sum of the appraised values, as determined by the chief appraiser, of all properties on which a protest has been filed but not determined is more than five percent of the total appraised value of all other taxable properties.
Amended by 1981 Tex. Laws (1st C.S.), p. 170, ch. 13, Sec. 136; amended by 1985 Tex. Laws, p. 2497, ch. 312, Sec. 1; amended by 1993 Tex. Laws, p. 4444, ch. 1031, Secs. 7 and 8.
Cross References:
Supplemental records, see Sec. 25.23.
Approval of records for unfinished protests creates appraisal roll, see Sec. 25.24.
Suit to compel compliance with deadline, see Sec. 43.04.
Listing of property under protest, see Sec. 26.01(c).
Notes:
The taxpayer failed to exhaust its administrative remedies by not raising the issue of an application filing extension before the review board and evidence was not presented to establish entitlement to relief under Section 11.439 (now Section 11.4391) because no date of appraisal roll approval was offered. As a result, the Court did not address the retroactive application of the law. The application filed after the April 30 deadline in effect in 1999 barred the granting of the freeport exemption for that year. The taxpayer failed to file timely a freeport exemption application and did not request a filing extension for good cause as required in 1999. At trial, the taxpayer claimed that the appraisal district failed to treat the transmittal letter with the application as a request for extension. The taxpayer further contended that the amendment to the application requirements by Section 11.439 (effective in 2000 and renumbered in 2003 to Section 11.4391), permitting acceptance of late applications if filed before approval of appraisal records by the appraisal review board, should apply. Quorum International v. Tarrant Appraisal District, 114 S.W.3d 568 (Tex. App.-Fort Worth 2003, pet. denied).
[Sections 41.13 to 41.20 reserved for expansion]
