The Texas Tax Code provides an exclusive remedy for both the taxpayer and the appraisal district. According to a recent decision from the Austin Court of Appeals, the court reaffirmed that Appraisal Districts cannot “re-notice” property after a board order rules in favor of the property owner. (See Travis Cent. Appraisal Dist. v. Marshall Ford Marina, Inc., No. 03-05-00784-CV, 2009 WL 2900743 (Tex. App.—Austin, Sept. 9, 2009), memo op.) Thus, the Appraisal District’s only recourse would be to challenge the Appraisal Review Board ruling in District Court—which is the same exclusive recourse for taxpayers as well.
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Niral Gandhi
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