Section 41.03 - Challenge By Taxing Unit(a) A taxing unit is entitled to challenge before the appraisal review board: (1) an exclusion of property from the appraisal records;(2) a grant in whole or in part of a partial exemption, other than an exemption under Section 11.35;(3) a determination that land qualifies for appraisal as provided by Subchapter C, D, E, or H, Chapter 23; or(4) a failure to identify the taxing unit as one in which a particular property is taxable.(b) If a taxing unit challenges a determination that land qualifies for appraisal under Subchapter H, Chapter 23, on the ground that the land is not located in an aesthetic management zone, critical wildlife habitat zone, or streamside management zone, the taxing unit must first seek a determination letter from the director of the Texas Forest Service. The appraisal review board shall accept the letter as conclusive proof of the type, size, and location of the zone. Acts 2019, 86th Leg., R.S., Ch. 1034 (H.B. 492), Sec. 6, eff. January 1, 2020Amended by: Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2), Sec. 60, eff. January 1, 2020 Acts 1999, 76th Leg., ch. 631, Sec. 10, eff. Sept. 1, 1999 Amended by Acts 1981, 67th Leg., 1st C.S., p. 169, ch. 13, Sec. 134, eff. Jan. 1, 1984 Acts 1979, 66th Leg., p. 2302, ch. 841, Sec. 1, eff. Jan. 1, 1982.