(a) The appraisal review board before which a protest hearing is scheduled shall deliver written notice to the property owner initiating a protest of the date, time, and place fixed for the hearing on the protest unless the property owner waives in writing notice of the hearing. The board shall deliver the notice not later than the 15th day before the date of the hearing.
(b) The board shall give the chief appraiser advance notice of the date, time, place, and subject matter of each protest hearing.
(c) If the protest relates to a taxable leasehold or other possessory interest in real property that is owned by this state or a political subdivision of this state, the board shall deliver notice of the hearing as provided by Subsection (a) to:
(1) the attorney general and the state agency that owns the real property, in the case of real property owned by this state; or
(2) the governing body of the political subdivision, in the case of real property owned by a political subdivision.
Amended by 1981 Tex. Laws (1st C.S.), p. 172, ch. 13, Sec. 139; amended by 1997 Tex. Laws, p. 3916, ch. 1039, Sec. 39; amended by 1999 Tex. Laws, p. 2751, ch. 416, Sec. 4.
Cross References:
Delivery of notice, see Sec. 1.07.
Protest of failure to deliver notice, see Sec. 41.411.
Notes:
In establishing a detailed timeline associated with the protest process, an appraisal review board has no authority to schedule a hearing on a protest before receiving the property owner's notice of protest or to notify a property owner of a prescheduled hearing, nor can such authority be implied. An appraisal review board lacks authority before a property owner has filed a written notice of protest to schedule a hearing on a property tax appraisal protest and to notify the property owner about the hearing time. Op. Tex. Att'y Gen. GA-0311 (2005).
