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Tex. Tax Code § 42.015

APPEAL BY PERSON LEASING PROPERTY

Texas · Texas Tax Code · Status: effective

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Tex. Tax Code § 42.015, APPEAL BY PERSON LEASING PROPERTY, Texas, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/574477
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(a) A person leasing property who is contractually obligated to reimburse the property owner for taxes imposed on the property is entitled to appeal an order of the appraisal review board determining a protest relating to the property: (1) brought by the person under Section 41.413; or (2) brought by the property owner if the property owner does not appeal the order. (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 chief appraiser shall deliver a copy of any notice relating to the appeal to the owner of the property and to the person bringing the appeal.