Texas Property Tax Consultant Practice Exam

What situation does Section 41.411 of the Texas Property Tax Code address?

1. Requesting an extension to file a required report

2. Paying taxes under protest

3. Denial of due process, failure to provide a notice required by law

4. Filing a motion to correct the appraisal records

The correct answer is: Denial of due process, failure to provide a notice required by law

Section 41.411 of the Texas Property Tax Code specifically addresses the issue of denial of due process in the context of property tax appeals. This provision ensures that property owners are given the necessary legal notifications regarding property tax matters, such as their appraisal values, any changes to those values, or hearings that pertain to their property taxes. When a property owner does not receive proper notice as required by law, it can result in an unfair disadvantage in the appeals process. The code is focused on protecting the rights of property owners and ensuring transparency, so they can adequately respond or appeal decisions made regarding their property assessments. By addressing the failure to provide mandatory notices, Section 41.411 safeguards against legal and administrative oversights that could strip property owners of their rights in tax-related matters. This focuses on due process, which is a fundamental legal principle that guarantees individuals a fair process, thus reinforcing the legal protections granted to taxpayers in Texas. The other options relate to different processes and requirements within the property tax framework but do not specifically address the notification and due process concerns laid out in Section 41.411.