The following words and terms, when used in this chapter, shall
have the following meanings, unless the context clearly indicates
(1) Administrative law judge or judge--An individual
appointed to serve as a presiding officer by SOAH's chief administrative
law judge under Texas Government Code, Chapter 2003.
(2) Appeal--An appeal brought under this chapter by
a property owner from a board order determining a protest concerning
appraisal or market value of property.
(3) Attorney's fees--An award of attorney's fees as
provided for in Texas Tax Code, §42.29.
(4) Board--An appraisal review board.
(5) Board order--An order of a board determining a
protest concerning the appraised or market value of property brought
under Texas Tax Code, §41.41(a)(1) or (2), if the appraised or
market value of the property that was the subject of the protest,
as determined by the board order, is more than $1 million.
(6) Chief Judge--The chief administrative law judge
(7) Costs of Appeal--The costs to be paid by the appraisal
district or the property owner under §165.25 of this title (relating
to Determination). The costs of appeal include the time spent by a
judge on a case referred under this chapter calculated at the rate
of $100 per hour for services rendered, consistent with the rate approved
by the Legislature in the General Appropriations Act. Costs also include
travel expenses (including transportation, meals, and lodging expenses
determined under state travel rules), postage, long distance telephone
charges, court reporter charges and transcripts, and other similar
(8) Prevailing property owner--A property owner who
achieves a reduction in the appraised or market value of the property
that is the subject of the appeal.
(9) SOAH--The State Office of Administrative Hearings.
|Source Note: The provisions of this §165.3 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