Texas § 41A.011 RIGHT TO APPEAL BY PERSON LEASING PROPERTY.

Texas Statutes

§ 41A.011 — RIGHT TO APPEAL BY PERSON LEASING PROPERTY.

Texas § 41A.011

Code TXTax Code

This text of Texas § 41A.011 (RIGHT TO APPEAL BY PERSON LEASING PROPERTY.) is published on Counsel Stack Legal Research, covering Texas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Tex. Tax Code Code Ann. § 41A.011 (2026).

Text

Sec. 41A.011. RIGHT TO APPEAL BY PERSON LEASING PROPERTY.

(a)As an alternative to filing an appeal under Section 42.015 , a person leasing property who is contractually obligated to reimburse the property owner for taxes imposed on the property is entitled to appeal through binding arbitration under this chapter an appraisal review board order determining a protest concerning the appraised or market value of property if:

(1)the protest was brought by:

(A)the person under Section 41.413 ; or

(B)the property owner if the property owner does not appeal the order; and

(2)the appraised or market value, as applicable, of the property as determined by the order is $5 million or less.

(b)A person appealing an order of the appraisal review board under this section is considered the owner of t

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Sec. 41A.011. RIGHT TO APPEAL BY PERSON LEASING PROPERTY. (a) As an alternative to filing an appeal under Section 42.015 , a person leasing property who is contractually obligated to reimburse the property owner for taxes imposed on the property is entitled to appeal through binding arbitration under this chapter an appraisal review board order determining a protest concerning the appraised or market value of property if:
(1) the protest was brought by:
(A) the person under Section 41.413 ; or
(B) the property owner if the property owner does not appeal the order; and
(2) the appraised or market value, as applicable, of the property as determined by the order is $5 million or less.
(b) A person appealing an order of the appraisal review board under this section is considered the owner of the property for purposes of the appeal. The comptroller shall deliver a copy of any notice relating to the appeal to the owner of the property and to the person bringing the appeal.