{"data":{"id":"us-tx/tex.-tax-code-42.015","jurisdiction":"us-tx","citation":"Tex. Tax Code § 42.015","heading":"APPEAL BY PERSON LEASING PROPERTY.","body":"(a) A person leasing property who is contractually obligated to reimburse the property owner for taxes imposed on the property is entitled to appeal an order of the appraisal review board determining a protest relating to the property:\n(1) brought by the person under Section 41.413; or\n(2) brought by the property owner if the property owner does not appeal the order.\n(b) A person appealing an order of the appraisal review board under this section is considered the owner of the property for purposes of the appeal. The chief appraiser shall deliver a copy of any notice relating to the appeal to the owner of the property and to the person bringing the appeal.\nAdded by Acts 1995, 74th Leg., ch. 581, Sec. 2, eff. Aug. 28, 1995.\nAmended by:\nActs 2021, 87th Leg., R.S., Ch. 644 (H.B. 988), Sec. 23, eff. June 15, 2021.","path":["TAX CODE","TITLE 1. PROPERTY TAX CODE","SUBTITLE F. REMEDIES","CHAPTER 42. JUDICIAL REVIEW","SUBCHAPTER A. IN GENERAL"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.42.htm#42.015","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"6dfe08b067c0cbdad936667dfbfec268e06569cc0078275f9b1bffa6dfaf6e41","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-42.01","next":"us-tx/tex.-tax-code-42.016"},"notice":"GroundRules: Original legal text. Not legal advice."}