Texas § 42.41 CORRECTION OF ROLLS.

Texas Statutes

§ 42.41 — CORRECTION OF ROLLS.

Texas § 42.41

Code TXTax Code

This text of Texas § 42.41 (CORRECTION OF ROLLS.) 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. § 42.41 (2026).

Text

Sec. 42.41. CORRECTION OF ROLLS.

(a)Not later than the 45th day after the date an appeal is finally determined, the chief appraiser shall:

(1)correct the appraisal roll and other appropriate records as necessary to reflect the final determination of the appeal; and

(2)certify the change to the assessor for each affected taxing unit.

(b)The assessor for each affected taxing unit shall correct the tax roll and other appropriate records for which the assessor is responsible.

(c)A chief appraiser is irrebutably presumed to have complied with Subsection (a)(2).

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Sec. 42.41. CORRECTION OF ROLLS. (a) Not later than the 45th day after the date an appeal is finally determined, the chief appraiser shall:
(1) correct the appraisal roll and other appropriate records as necessary to reflect the final determination of the appeal; and
(2) certify the change to the assessor for each affected taxing unit.
(b) The assessor for each affected taxing unit shall correct the tax roll and other appropriate records for which the assessor is responsible.
(c) A chief appraiser is irrebutably presumed to have complied with Subsection (a)(2).

Legislative History

Acts 1979, 66th Leg., p. 2312, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 175, ch. 13, Sec. 155, eff. Jan. 1, 1982; Acts 2003, 78th Leg., ch. 481, Sec. 1, eff. Sept. 1, 2003.