Property Tax Alert: Texas

August 2007

Legal communications relating to property tax protest matters between a tax appraisal district's in-house counsel, who also serves as counsel to the tax appraisal review board for that district, and the review board outside a public hearing would violate Texas Tax Code Sec. 41.66(f). Sec. 41.66(f) expressly and unambiguously prohibits a review board member from communicating with any person, including a district employee, regarding property tax protest matters outside the tax protest hearing. Tax Code Sec. 6.411, which makes ex parte communications between a review board and a district employee a misdemeanor, does not, however, apply to such communications.

Please contact Rash & Associates for more information.