{"data":{"id":"us-tx/tex.-tax-code-41.412","jurisdiction":"us-tx","citation":"Tex. Tax Code § 41.412","heading":"PERSON ACQUIRING PROPERTY AFTER JANUARY 1.","body":"(a) A person who acquires property after January 1 and before the deadline for filing notice of the protest may pursue a protest under this subchapter in the same manner as a property owner who owned the property on January 1.\n(b) If during the pendency of a protest under this subchapter the ownership of the property subject to the protest changes, the new owner of the property on application to the appraisal review board may proceed with the protest in the same manner as the property owner who initiated the protest.\nAdded by Acts 1987, 70th Leg., ch. 451, Sec. 1, eff. Aug. 31, 1987.","path":["TAX CODE","TITLE 1. PROPERTY TAX CODE","SUBTITLE F. REMEDIES","CHAPTER 41. LOCAL REVIEW","SUBCHAPTER C. TAXPAYER PROTEST"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.41.htm#41.412","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"0ea9d8eabd0093d586474cdb9c42d3d91f8f1b3a3b1b0558cf61760b7ea5c6a3","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-41.4115","next":"us-tx/tex.-tax-code-41.413"},"notice":"GroundRules: Original legal text. Not legal advice."}