Texas § TX.41.03 - CHALLENGE BY TAXING UNIT
Full text of Texas The Texas Constitution § TX.41.03 — CHALLENGE BY TAXING UNIT, with citation guidance and answers to common questions.
§ TX.41.03. CHALLENGE BY TAXING UNIT
CHALLENGE BY TAXING UNIT. (a) A taxing unit is entitled to challenge before the appraisal review board: (1) an exclusion of property from the appraisal records; (2) a grant in whole or in part of a partial exemption, other than an exemption under Section 11.35 ; (3) a determination that land qualifies for appraisal as provided by Subchapter C, D, E, or H, Chapter 23 ; or (4) a failure to identify the taxing unit as one in which a particular property is taxable. (b) If a taxing unit challenges a determination that land qualifies for appraisal under Subchapter H , Chapter 23 , on the ground that the land is not located in an aesthetic management zone, critical wildlife habitat zone, or streamside management zone, the taxing unit must first seek a determination letter from the director of the Texas Forest Service. The appraisal review board shall accept the letter as conclusive proof of the type, size, and location of the zone. Acts 1979, 66th Leg., p. 2302, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 169, ch. 13, Sec. 134, eff. Jan. 1, 1984; Acts 1999, 76th Leg., ch. 631, Sec. 10, eff. Sept. 1, 1999. Amended by: Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2 ), Sec. 60, eff. January 1, 2020. Acts 2019, 86th Leg., R.S., Ch. 1034 (H.B. 492 ), Sec. 6, eff. January 1, 2020.
Frequently Asked Questions About Texas § TX.41.03
What does The Texas Constitution § TX.41.03 cover?
Section TX.41.03 ("CHALLENGE BY TAXING UNIT") is part of the The Texas Constitution, the codified statutory law of Texas. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Texas § TX.41.03?
A common citation format is "The Texas Constitution § TX.41.03" (Texas). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Texas law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Texas official source linked on this page or consult a licensed Texas attorney.
How does Texas § TX.41.03 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Texas can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Texas.