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

Tex. Tax Code § 42.41 (2026)

Correction Of Rolls

✓ current as of May 2026
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Sec. 42.41. CORRECTION OF ROLLS. (a) Not later than the 45th day after the date an appeal is finally determined, the chief appraiser shall:

(1) correct the appraisal roll and other appropriate records as necessary to reflect the final determination of the appeal; and

(2) certify the change to the assessor for each affected taxing unit.

(b) The assessor for each affected taxing unit shall correct the tax roll and other appropriate records for which the assessor is responsible.

(c) A chief appraiser is irrebutably presumed to have complied with Subsection (a)(2).

Acts 1979, 66th Leg., p. 2312, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 175, ch. 13, Sec. 155, eff. Jan. 1, 1982; Acts 2003, 78th Leg., ch. 481, Sec. 1, eff. Sept. 1, 2003.

Notes of Decisions
Cited in 3 cases (1 in the last 5 years), 2005–2026 · leading case: Carrollton-Farmers Branch Indep. Sch. Dist. v. JPD, Inc., 168 S.W.3d 184 (Tex. App. 2005).
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Carrollton-Farmers Branch Indep. Sch. Dist. v. JPD, Inc., 168 S.W.3d 184 (Tex. App. 2005). · cites it 4× “Tex. Tax Code Ann. § 42.41 (a) & (b) (Vernon Supp.”
Bosque Disposal Sys., LLC v. Parker Cnty. Appraisal Dist., 555 S.W.3d 92 (Tex. 2018). “See TEX. TAX CODE §§ 42.41(a), 42.21. The taxpayers moved for summary judgment, arguing that the Tax Code does not permit the County to appraise the wells separately from the land itself where both interests are owned by the same person and have not been severed into discrete…”
Jeffrey Rago & Christine Rago v. City of El Paso (2026). · cites it 3× “Tex. Tax Code § 42.41(a). The tax assessor-collector must correct the tax roll and delinquent tax roll in accordance with the final determination and send the property owner a corrected tax bill.”
— Tex. Tax Code § 42.41(a) — 3 cases
Bosque Disposal Sys., LLC v. Parker Cnty. Appraisal Dist., 555 S.W.3d 92 (Tex. 2018). “See TEX. TAX CODE §§ 42.41(a), 42.21. The taxpayers moved for summary judgment, arguing that the Tax Code does not permit the County to appraise the wells separately from the land itself where both interests are owned by the same person and have not been severed into discrete…”
Carrollton-Farmers Branch Indep. Sch. Dist. v. JPD, Inc., 168 S.W.3d 184 (Tex. App. 2005). “Tex. Tax Code Ann. § 42.41 (a) & (b) (Vernon Supp.”
Jeffrey Rago & Christine Rago v. City of El Paso (2026). “Tex. Tax Code § 42.41(a). The tax assessor-collector must correct the tax roll and delinquent tax roll in accordance with the final determination and send the property owner a corrected tax bill.”
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