Texas Property Tax Code
2006 Edition
Texas Comptroller of Public Accounts
The Texas Property Tax Code (TPTC) contains statues regulating the assessment, taxation, exemptions, appeal options, hearing procedures for Texas property tax appeals, judicial appeals for Texas property taxes, timely payment of Texas property taxes, and penalties for late payment of property taxes. The TPTC covers all counties in Texas and does not vary from county to county. Each county has an appraisal district which estimates the market value (assessed value) for real and personal property in the county.
Articles on appealing your property taxes and obtaining exemptions are available in this site. This and the preceding paragraph were prepared by O’Connor & Associates and the Texas Property Tax Code is determined by the legislature and compiled by the Texas Comptroller.
Note: Please follow the links at the beginning or end of this chapter to return to either the previous chapter or to proceed to the next chapter or to the Table or Contents.
Chapter 42C | Table of Contents | Chapter 311 Title 1. Property Tax Code
Subtitle F. Remedies
Chapter 43. Suit Against Appraisal Office
Sec. 43.01. Authority to Bring Suit.
Sec. 43.02. Venue.
Sec. 43.03. Action by Court.
Sec. 43.04. Suit to Compel Compliance with Deadlines.
Sec. 43.01. Authority to Bring Suit.
(a) taxing unit may sue the appraisal district that appraises property for the unit to compel the appraisal district to comply with the provisions of this title, rules of the comptroller, or other applicable law.
Amended by 1991 Tex. Laws (2nd C.S.), p. 39, ch. 6, Sec. 58.
Sec. 43.02. Venue.
Venue is in the county in which the appraisal district is established.
Sec. 43.03. Action by Court.
The court as the evidence warrants shall enter those orders necessary to compel compliance by the appraisal office.
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Sec. 43.04. Suit to Compel Compliance with Deadlines.
The governing body of a taxing unit may sue the chief appraiser or members of the appraisal review board, as applicable, for failure to comply with the deadlines imposed by Section 25.22(a), 26.01(a), or 41.12. If the court finds that the chief appraiser or appraisal review board failed to comply for good cause shown, the court shall enter an order fixing a reasonable deadline for compliance. If the court finds that the chief appraiser or appraisal review board failed to comply without good cause, the court shall enter an order requiring the chief appraiser or appraisal review board to comply with the deadline not later than the 10th day after the date the judgment is signed. In a suit brought under this section, the court may enter any other order the court considers necessary to ensure compliance with the court's deadline or the applicable statutory requirements. Failure to obey an order of the court is punishable as contempt.
Added by 1985 Tex. Laws, p. 2498, ch. 312, Sec. 5; amended by 1989 Tex. Laws, p. 3606, ch. 796, Sec. 47.
Cross References:
Effect of weekend or holiday, see Sec. 1.06.
May 15 notice of estimated appraisal roll values, see Sec. 25.20.
May 15 submission of records to appraisal review board, see Sec. 25.22.
July 20 approval of appraisal records, see Sec. 41.12.
July 25 submission of rolls to taxing units, see Sec. 26.01.
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Chapter 42C | Table of Contents | Chapter 311
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