Tex. Tax Code § 41.04
Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
The appraisal review board is not required to hear or determine a challenge unless the taxing unit initiating the challenge files a petition with the board before June 1 or within 15 days after the date that the appraisal records are submitted to the appraisal review board, whichever is later. The petition must include an explanation of the grounds for the challenge.
Tex. Tax Code § 41.04