Texas Administrative Code (Last Updated: March 27,2024) |
TITLE 1. ADMINISTRATION |
PART 7. STATE OFFICE OF ADMINISTRATIVE HEARINGS |
CHAPTER 165. RULES OF PROCEDURE FOR APPRAISAL REVIEW BOARD APPEALS |
SECTION 165.29. Delinquent Taxes
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A property owner may not file an appeal to SOAH if the taxes on the property subject to the appeal are delinquent. A judge who determines that the taxes on the property subject to an appeal are delinquent shall dismiss the pending appeal with prejudice. If an appeal is dismissed under this section, SOAH shall retain the property owner's filing fee.
Source Note: The provisions of this §165.29 adopted to be effective January 17, 2010, 35 TexReg 203