Texas Codes

Tex. Tax Code § 41.42 (2026)

Protest Of Situs

✓ current as of May 2026

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Sec. 41.42. PROTEST OF SITUS. A protest against the inclusion of property on the appraisal records for an appraisal district on the ground that the property does not have taxable situs in that district shall be determined in favor of the protesting party if he establishes that the property is subject to appraisal by another district or that the property is not taxable in this state. The chief appraiser of a district in which the property owner prevails in a protest of situs shall notify the appraisal office of the district in which the property owner has established situs.

Acts 1979, 66th Leg., p. 2305, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 170, ch. 13, Sec. 137, eff. Jan. 1, 1982; Acts 1983, 68th Leg., p. 5034, ch. 906, Sec. 1, eff. Jan. 1, 1984.

Notes of Decisions

Cited in 5 cases, 1991–2015 · leading case: Sierra Stage Coaches v. La Porte Schl. Dist., 832 S.W.2d 191 (Tex. App. 1992).

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Sierra Stage Coaches v. La Porte Schl. Dist., 832 S.W.2d 191 (Tex. App. 1992). “Tex.Tax Code Ann. § 41.42. After a hearing before the appraisal review board, the dissatisfied taxpayer or taxing unit may appeal to the district court for a de novo review of the board’s determination.”

Gen. Elec. Credit Corp. v. Midland Cent. Appraisal Dist., 808 S.W.2d 169 (Tex. App. 1991). “Tex.Tax Code Ann. § 41.42 (Vernon Supp.1991).”

EXLP Leasing LLC & EES Leasing LLC v. Webb Cnty. Appraisal Dist. & United Indep. Sch. Dist. (Tex. App. 2015). · cites it 2× “2 Tex. Tax Code Ann. § 41.42 (West, Westlawnext through 2015 Sess.”

Signal Int'l Texas L.P. v. Orange Cnty., Texas, Orange Cnty. Appraisal Dist. & Orange Cnty. Tax Assessor-Collector (Tex. App. 2014). “See Tex. Tax Code Ann. §§ 41.42 , 42.09; Gen.”

Thames Shipyard & Repair Co. AKA Thames Shipyard & Repair Co. v. Galveston Cent. Appraisal Dist. & Galveston Cnty. Appraisal Review Bd. (Tex. App. 2011). “Thames argues that the dry dock was not located in Galveston County for longer than a temporary period for taxation purposes; however, the situs of property is an issue on which a property owner must first exhaust its administrative remedies before asserting the issue in a…”

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