- (a) A property owner against whom an assessment is imposed may appeal the assessment to a district court in the county in which the property is located in the manner provided for the appeal of a contested case under Chapter 2001, Government Code.
- (b) The owner must file the notice of appeal with the court not later than the 30th day after the date the board decision becomes final.
- (c) The court shall review the appeal by trial de novo.
Acts 2003, 78th Leg., ch. 1277, Sec. 1, eff. April 1, 2005.