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District Court Appeal

District Court Appeal

You have a right to appeal the Notice of Final Order to the district court if you disagree with the appraisal review board’s (ARB) determination.

Once the ARB rules on a protest, a written order is sent by certified mail. If you are dissatisfied with the ARB's findings, you have the right to appeal its decision to district court in the county where the property is located. Before filing, you should consult with an attorney to determine if the case is a good one. Within 45 days of receiving the notice of determination from the ARB, you must file a petition for review with the district court.

You also must make a partial payment of taxes-usually the amount of taxes that aren't in dispute-before the delinquency date. You may ask the court to excuse you from prepaying your taxes. You must file an oath of "inability to pay" the taxes in question and argue that prepaying the taxes restrains your right to go to court on your protest. The court will hold a hearing and decide the terms or conditions of your payment.

 

Updated: 29-Apr-2006