Tax code chapter 41 question

[jason812]

I just came back from my protest hearing for my property taxes. We will just say I am not happy about the decision and I am thinking about appealing the hearing. Now it is more a matter of principle than anything else.

If you read 41.45 of the Texas Tax Code section c states

(c) The chief appraiser shall appear at each protest hearing before the appraisal review board to represent the appraisal office.

It does not say a person appointed by the chief appraiser but states the chief appraiser shall be there. Guess what, the chief appraiser was not at my hearing. Unless its buried somewhere else that the chief appraiser can appoint someone in his/her place, I am thinking about filing a complaint against the ARB for my county and the appraisal district.

Anyone have any info about this or have maybe gone through the same issue?

[Don T]

Section 6.05(e) of the Texas Tax Code provides that the chief appraiser may delegate authority to his employees. If any appraisal district employee was there, then the employee probably had the chief appraiser's delegated authority.

[jason812]

Thanks Don T.