SECTION 165.9. Notice of Appeal by Property Owner

(a) To appeal a board order to SOAH, a property owner must:

(1) file with the chief appraiser of the appraisal district not later than the 30th day after the date the property owner received notice of the board order a completed notice of appeal as described in subsection (b) of this section; and

(2) file with the chief appraiser not later than the 90th day after the date the property owner received notice of the board order a deposit in the amount of $1,500 payable to SOAH.

(b) A completed notice of appeal by a property owner must be in the form prescribed by SOAH and include:

(1) a copy of the board order;

(2) a brief statement that explains the basis for the property owner's appeal of the order; and

(3) a statement of the property owner's opinion of the appraised or market value, as applicable, of the property that is the subject of the appeal.

(c) The form for the notice of appeal prescribed by SOAH may be found at www.soah.state.tx.us.

(d) At the hearing on the appeal, the property owner may be limited to 1-1/2 hours unless the property owner requests an extended hearing and specifies the additional time need.

(e) If the parties settle the dispute the deposit is refundable:

(1) less the filing fee if the property owner and the appraisal district settle before the hearing on the merits is convened; or

(2) less the filing fee and the costs of appeal if the property owner and the appraisal district settle after the hearing on the merits is convened.

(f) Three hundred dollars of the deposit represents the filing fee.

Source Note: The provisions of this §165.9 adopted to be effective January 17, 2010, 35 TexReg 203; amended to be effective December 25, 2011, 36 TexReg 8503; amended to be effective March 27, 2014, 39 TexReg 2061