(a) protest against the inclusion of property on the appraisal records for an appraisal district on the ground that the property does not have taxable situs in that district shall be determined in favor of the protesting party if he establishes that the property is subject to appraisal by another district or that the property is not taxable in this state. The chief appraiser of a district in which the property owner prevails in a protest of situs shall notify the appraisal office of the district in which the property owner has established situs.
Amended by 1981 Tex. Laws (1st C.S.), p. 170, ch. 13, Sec. 137; amended by 1983 Tex. Laws, p. 5034, ch. 906, Sec. 1.
Cross References:
Situs of property, see Secs. 21.01, 21.02 & 21.021.
Jurisdiction to tax, see Secs. 11.01 & 11.02.
Note:
Fact that Texas law does not provide a single forum for deciding situs disputes where airplane was listed by two appraisal districts did not deny the property owner's rights under the due process clause of the federal constitution or the open courts provision of the Texas constitution. Where taxpayer brought suit prior to exhausting remedies in either or both districts, court did not have jurisdiction to resolve the dispute. General Electric Credit Corporation v. Midland CAD, 808 SW 2d 169 (Tex.App.--El Paso, 1991, no writ).
