Tex. Codes » Tax Code · TITLE 1. PROPERTY TAX CODE · SUBTITLE F. REMEDIES · CHAPTER 42. JUDICIAL REVIEW
Texas Codes

Tex. Tax Code § 42.031 (2026)

Right Of Appeal By Taxing Unit

✓ laws through the 89th Legislature (2025)
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Sec. 42.031. RIGHT OF APPEAL BY TAXING UNIT. (a) A taxing unit is entitled to appeal an order of the appraisal review board determining a challenge by the taxing unit.

(b) A taxing unit may not intervene in or in any other manner be made a party, whether as defendant or otherwise, to an appeal of an order of the appraisal review board determining a taxpayer protest under Subchapter C, Chapter 41, if the appeal was brought by the property owner.

Added by Acts 1981, 67th Leg., 1st C.S., p. 174, ch. 13, Sec. 149, eff. Jan. 1, 1982. Amended by Acts 1989, 71st Leg., ch. 796, Sec. 41, eff. Sept. 1, 1989; Acts 1999, 76th Leg., ch. 1481, Sec. 34, eff. Jan. 1, 2000.

Notes of Decisions
Cited in 9 cases (2 in the last 5 years), 1994–2022 · leading case: City of Austin v. Travis Cent. Appraisal Dist., 506 S.W.3d 607 (Tex. App.—Austin 2016).
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City of Austin v. Travis Cent. Appraisal Dist., 506 S.W.3d 607 (Tex. App.—Austin 2016). · cites it 2× “The City later filed its suit for judicial review pursuant to Texas Tax Code, section 42.031. 1 See id.”
Glasscock Underground Water Conservation Dist. v. Pruit, 915 S.W.2d 577 (Tex. App.—El Paso 1996). “Tex.Tax Code Ann. §§ 42.031, 42.23 (Vernon 1992).”
Scott v. Harris Methodist HEB, 871 S.W.2d 548 (Tex. App.—Fort Worth 1994). “Tex.Tax Code Ann. § 42.031 (Vernon 1992).”
Harris Cnty. v. Harris Cnty. Appraisal Dist., 579 S.W.3d 77 (Tex. App.—Houston [1st Dist.] 2017). “See Tex. Tax Code Ann. § 42.031 (West 2015). PRSI(CT) argued that it should not be considered a new operator as a result of its merger and creation from PRSI(DE) because the assets, liabilities, and the officers were the same, and the ultimate parent remained the same.”
Kinder Morgan Sacroc, Lp Kinder Morgan Co2co., Lp Kinder Morgan Prod. Co., Lp & Kinder Morgan Prod. Co. v. Scurry Cnty. Snyder Indep. Sch. Dist. Scurry Cnty. Junior Coll. Dist., 622 S.W.3d 835 (Tex. 2021). · cites it 3× “After the lower courts declined to dismiss the tax appeal under the Texas Citizens Participation Act 2 (TCPA), the affected taxpayer appealed to this Court, asserting for the first time 1 TEX. TAX CODE §§ 42.031(a), .21(a). 2 TEX.”
Joaquin Indep. Sch. Dist. v. Shelby Cnty. Appraisal Dist., No. 12-13-00038-CV (Tex. App.—Tyler Aug. 29, 2014). · cites it 2× “TEX. TAX CODE ANN. §§ 42.031, 42.23 (West 2008 & Supp.”
Prsi Trading, LLC v. Harris Cnty., 599 S.W.3d 303 (Tex. 2020). “A Under the Act, “[t]angible personal property” that is “held in a zone” for certain enumerated purposes “shall be exempt from State and local ad valorem taxation.”
In re Kinder Morgan Prod. Co. LLC, No. 11-20-00027-CV, 2020 WL 1467281 (Tex. App.—Eastland Mar. 26, 2020). “TEX. TAX CODE ANN. § 42.031(b) (West 2015) (footnote omitted).”
Iraan-Sheffield Indep. Sch. Dist. v. Kinder Morgan Prod. Co., 657 S.W.3d 525 (Tex. App.—El Paso 2022). “TEX.TAX CODE ANN. §§ 42.031, 42.21(a). However, to properly invoke the subject-matter jurisdiction of the district court, the taxing unit must exhaust its administrative remedies before the appraisal review board before filing its petition for judicial review.”
Tex. Tax Code § 42.031(a): 2 cases
Kinder Morgan Sacroc, Lp Kinder Morgan Co2co., Lp Kinder Morgan Prod. Co., Lp & Kinder Morgan Prod. Co. v. Scurry Cnty. Snyder Indep. Sch. Dist. Scurry Cnty. Junior Coll. Dist., 622 S.W.3d 835 (Tex. 2021). “After the lower courts declined to dismiss the tax appeal under the Texas Citizens Participation Act 2 (TCPA), the affected taxpayer appealed to this Court, asserting for the first time 1 TEX. TAX CODE §§ 42.031(a), .21(a). 2 TEX.”
Prsi Trading, LLC v. Harris Cnty., 599 S.W.3d 303 (Tex. 2020). “A Under the Act, “[t]angible personal property” that is “held in a zone” for certain enumerated purposes “shall be exempt from State and local ad valorem taxation.”
Tex. Tax Code § 42.031(b): 1 case
In re Kinder Morgan Prod. Co. LLC, No. 11-20-00027-CV, 2020 WL 1467281 (Tex. App.—Eastland Mar. 26, 2020). “TEX. TAX CODE ANN. § 42.031(b) (West 2015) (footnote omitted).”
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