Sec. 68.311. APPEAL. (a) Not later than the 30th day after the date that an assessment is adopted, a facility owner may file a notice appealing the assessment to the board.
(b) The board shall set a date to hear the appeal.
(c) Failure to file the notice in the time required by this section results in loss of the right to appeal the assessment.
(d) The board may make a reassessment or new assessment of the facility if the assessment against the facility is:
(1) set aside by a court;
(2) found excessive by the board; or
(3) determined invalid by the board.
(e) A reassessment or new assessment under Subsection (d)(1) may not violate the court order that set aside the assessment.
Added by Acts 2007, 80th Leg., R.S., Ch. 913 (H.B. 3011), Sec. 1, eff. June 15, 2007.