Sec. 41.411. PROTEST OF FAILURE TO GIVE NOTICE. (a) A property owner is entitled to protest before the appraisal review board the failure of the chief appraiser or the appraisal review board to provide or deliver any notice to which the property owner is entitled.
(b) If failure to provide or deliver the notice is established, the appraisal review board shall determine a protest made by the property owner on any other grounds of protest authorized by this title relating to the property to which the notice applies.
(c) A property owner who protests as provided by this section must comply with the payment requirements of Section 41.4115 or the property owner forfeits the property owner's right to a final determination of the protest.
Added by Acts 1985, 69th Leg., ch. 504, Sec. 1, eff. June 12, 1985.
Amended by:
Acts 2007, 80th Leg., R.S., Ch. 1106 (H.B. 3496), Sec. 4(a), eff. January 1, 2008.
Acts 2011, 82nd Leg., R.S., Ch. 771 (H.B. 1887), Sec. 8, eff. September 1, 2011.
Acts 2011, 82nd Leg., R.S., Ch. 793 (H.B. 2220), Sec. 3, eff. June 17, 2011.
Notes of Decisions
ABT Galveston Ltd. P'ship v. Galveston Cent. Appraisal Dist., 137 S.W.3d 146 (Tex. App. 2004).
· cites it 5× “12 In May 1998, ABT and CIT sent GCAD a letter protesting GCAD’s “failure to give notice under Texas Tax Code § 41.411” 13 and requesting a hearing before the Galveston County Appraisal Review Board “to determine the 1996 appraised value” of the facility.”
MAG-T, L.P. v. Travis Cent. Appraisal Dist., 161 S.W.3d 617 (Tex. App. 2005).
· cites it 3× “Therefore, we hold that the failure to provide notice of appraised value is not jurisdictional and does not render an appraisal void.”
Lamar Cnty. Appraisal Dist. v. Campbell Soup Co., 93 S.W.3d 642 (Tex. App. 2003).
· cites it 2× “For example, Tex. Tax Code Ann. § 41.411 (Vernon 2001), specifically gives a taxpayer an opportunity to file a protest and be heard by the appropriate appraisal review board regarding an increased assessment—even if that board failed to give him the required notice.”
City of El Paso v. Mountain Vista Builders, Inc., 557 S.W.3d 617 (Tex. App. 2017).
· cites it 2× “…of Section 41.4115 or the property owner forfeits the property owner's right to a final determination of the protest. Tex.Tax Code Ann. § 41.411.”
Vitol, Inc. v. Harris Cnty. Appraisal Dist., 529 S.W.3d 159 (Tex. App. 2017).
“Laws 2089 , 2089 (amended 2007, 2011) (current version at Tex. Tax Code § 41.411). Here, Vitol does not dispute that it timely received the 2014 Notice.”
— Tex. Tax Code § 41.411(a) — 7 cases
— Tex. Tax Code § 41.411(b) — 5 cases
— Tex. Tax Code § 41.411(c) — 9 cases
Annotations are extracted automatically from the opinions in the
Syfert caselaw corpus and ranked by authority, recency, and
treatment. Dots show Syfertize treatment of the citing case itself.