Texas Property Tax Consultant Practice Exam

What is included in the Texas Property Tax Code, Section 42?

1. The rights of disabled veterans

2. The right to appeal the Order Determining Protest from the ARB

3. Alternate appeal methods in lieu of an appeal to the ARB

4. The rights of filing late applications

The correct answer is: The right to appeal the Order Determining Protest from the ARB

The correct choice regarding what is included in the Texas Property Tax Code, Section 42, pertains to the right to appeal the Order Determining Protest from the Appraisal Review Board (ARB). This section specifically outlines the processes and rights available to property owners who wish to contest decisions made by the ARB after a protest hearing. The ability to appeal these decisions is crucial for ensuring due process in property tax matters, allowing taxpayers to seek recourse if they believe the ARB's order was incorrect. Section 42 provides detailed guidelines on how the appeals must be conducted, the timelines involved, and what entities can be appealed to, which is essential knowledge for any property tax consultant working within Texas. Understanding this section empowers consultants and property owners alike to navigate the legal framework regarding property tax disputes effectively. By knowing that this right is codified in the Texas Property Tax Code, consultants can advise their clients on the proper steps to take if they disagree with the ARB's findings.