{"data":{"id":"us-tx/tex.-tax-code-42.031","jurisdiction":"us-tx","citation":"Tex. Tax Code § 42.031","heading":"RIGHT OF APPEAL BY TAXING UNIT.","body":"(a) A taxing unit is entitled to appeal an order of the appraisal review board determining a challenge by the taxing unit.\n(b) A taxing unit may not intervene in or in any other manner be made a party, whether as defendant or otherwise, to an appeal of an order of the appraisal review board determining a taxpayer protest under Subchapter C, Chapter 41, if the appeal was brought by the property owner.\nAdded by Acts 1981, 67th Leg., 1st C.S., p. 174, ch. 13, Sec. 149, eff. Jan. 1, 1982. Amended by Acts 1989, 71st Leg., ch. 796, Sec. 41, eff. Sept. 1, 1989; Acts 1999, 76th Leg., ch. 1481, Sec. 34, eff. Jan. 1, 2000.","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#42.031","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"bde9a45bb9579ea527e19e22dddb4bc2e4c615bc182b85ab147d932335ed5986","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-42.03","next":"us-tx/tex.-tax-code-42.04"},"notice":"GroundRules: Original legal text. Not legal advice."}