{"data":{"id":"us-tx/tex.-tax-code-41.04","jurisdiction":"us-tx","citation":"Tex. Tax Code § 41.04","heading":"CHALLENGE PETITION.","body":"The appraisal review board is not required to hear or determine a challenge unless the taxing unit initiating the challenge files a petition with the board before June 1 or within 15 days after the date that the appraisal records are submitted to the appraisal review board, whichever is later. The petition must include an explanation of the grounds for the challenge.\nActs 1979, 66th Leg., p. 2302, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 169, ch. 13, Sec. 134, eff. Jan. 1, 1982.","path":["TAX CODE","TITLE 1. PROPERTY TAX CODE","SUBTITLE F. REMEDIES","CHAPTER 41. LOCAL REVIEW","SUBCHAPTER A. REVIEW OF APPRAISAL RECORDS BY APPRAISAL REVIEW BOARD"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.41.htm#41.04","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"9f6fdd56f14edb4092c0952d0a8dd99c3339d945bb4b6d6c10064fc87f72d874","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-41.03","next":"us-tx/tex.-tax-code-41.05"},"notice":"GroundRules: Original legal text. Not legal advice."}