Tex. Tax Code § 42.015
This is the official text of Tex. Tax Code § 42.015, part of Texas’s Tax Code — governs state and local taxation.
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§ 42.015. APPEAL BY PERSON LEASING PROPERTY.
Official statutory text
(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:
(1) brought by the person under Section 41.413; or
(2) brought by the property owner if the property owner does not appeal the order.
(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.
(1) brought by the person under Section 41.413; or
(2) brought by the property owner if the property owner does not appeal the order.
(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.
Status: in_force · Read it on the official government site
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