SECTION 165.25. Determination

(a) As soon as practicable, but no later than the 30th day after the date the hearing is concluded, the judge shall issue a determination and send a copy to the property owner and the chief appraiser.

(b) The judge's determination:

(1) must include a determination of the appraised or market value, as applicable, of the property that is the subject of the appeal;

(2) must contain a brief analysis of the judge's rationale for, and set out the key findings in support of, the determination, but is not required to contain a detailed discussion of the evidence admitted or the contentions of the parties;

(3) may include any remedy or relief a court may order under Texas Tax Code, Chapter 42, in an appeal relating to the appraised or market value of property, including an award of attorney's fees to a prevailing property owner under Texas Tax Code, §42.29; and

(4) shall specify whether the appraisal district or property owner is required to pay the costs of appeal and the amount of those costs.

(c) If the judge determines that the appraised or market value, as applicable, of the property that is the subject of the appeal is nearer to the property owner's opinion of the appraised or market value, as applicable, of the property as stated in the notice of appeal submitted by the property owner than the value determine by the board:

(1) SOAH shall refund the property owner's deposit, including the filing fee;

(2) the appraisal district, on receipt of a copy of the decision, shall pay the costs of the appeal as specified in the decision; and

(3) the chief appraiser shall correct the appraised or market value, as applicable, of the property as shown in the appraisal roll to reflect the judge's determination.

(d) If the judge determines that the appraised or market value, as applicable, of the property that is the subject of the appeal is not nearer to the property owner's opinion of the appraised or market value, as applicable, of the property as stated in the property owner's notice of appeal, than the value determined by the board:

(1) SOAH shall apply the property owner's deposit, including the filing fee, to the costs of the appeal, and any amount in excess of the costs of the appeal shall be refunded to the property owner;

(2) The chief appraiser shall correct the appraised or market value, as applicable, of the property as shown in the appraisal roll to reflect the judge's determination if the value as determined by the judge is less than the value as determined by the board; and

(3) the property owner shall pay the difference between the costs of the appeal as specified in the determination and the property owner's deposit, including the filing fee.

Source Note: The provisions of this §165.25 adopted to be effective January 17, 2010, 35 TexReg 203; amended to be effective December 25, 2011, 36 TexReg 8503