Tex. Tax Code § 42.015
APPEAL BY PERSON LEASING PROPERTY
Texas · Texas Tax Code · Status: effective
Cite this
- Citation
- 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
- Permanent ID
ys:prov:574477@1- SHA-256
2e7a5e1e15522b3ab02804ee350202683c1ff2e8736329624746c2d350dbab4d
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
(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.