|(a) To appeal a board order to SOAH, a property owner
(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
(1) less the filing fee if the property owner and the
appraisal district settle before the hearing on the merits is convened;
(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