Texas Property Tax Consultant Practice Exam

What section of the Texas Property Tax Code governs representation of a property owner?

1. Section 41.411

2. Section 1.111

3. Section 25.25

4. Section 11.11

The correct answer is: Section 1.111

The choice of Section 1.111 of the Texas Property Tax Code is relevant because it specifically outlines the guidelines and requirements concerning the representation of property owners during property tax matters. This section establishes the legal framework within which property owners can seek assistance from tax consultants and other representatives when contesting property valuations, protesting tax assessments, or engaging in appeals. Understanding this section is crucial for property tax consultants as it delineates the rights of property owners to have professional representation and defines the obligations of those representing property owners. Such regulations ensure that property owners can navigate the complexities of the tax assessment process with competent help. The other sections mentioned address different aspects of property tax law but do not specifically focus on the governance of representation. For example, Section 41.411 relates to the protests of property tax assessments. Section 25.25 discusses the correction of appraisal rolls, while Section 11.11 refers to exemptions for certain properties. None of these sections explicitly govern the broader context of representation rights for property owners in the way Section 1.111 does.