- (a) A real property owner or a person who owns an agricultural product against which an assessment is imposed may appeal the assessment to a district court in the county in which the real property assessed, or on which the agricultural product is produced, is located.
- (b) The owner must file the notice of appeal with the court not later than the 30th day after the person receives a bill or other notice of the assessment.
- (c) The court shall review the appeal by trial de novo.
Added by Acts 2001, 77th Leg., ch. 1393, Sec. 1, eff. June 16, 2001.