- (a) The hearing shall be held in the county of the appraisal district from which the appeal was filed.
- (b) The hearing shall be held in a building owned or leased by SOAH in the county of the appraisal district from which the appeal was filed. If SOAH does not have a building in the county, the hearing may be held in a public or privately-owned building in that county, preferably a building in which SOAH regularly conducts business. The hearing may not be held in a building or facility that is owned, leased, or under the control of the appraisal district.
Source Note:The provisions of this §165.19 adopted to be effective January 17, 2010, 35 TexReg 203.