A property owner may appeal a board order determining a protest concerning the appraised or market value of property under Texas Tax Code, §41.41(a)(1) or of the unequal appraisal under Texas Tax Code, §41.41(a)(2) if the following prerequisites are met:

1. (1) The appraised or market value of the property that was the subject of the protest is more than $1 million, as determined by the board order;
2. (2) The board order at issue in the appeal was issued by the board of Bexar County, Cameron County, El Paso County, Harris County, Tarrant County, or Travis County; and
3. (3) The board order at issue in the appeal concerns a determination of the appraised or market value of real or personal property other than industrial property or minerals.

Source Note:The provisions of this §165.7 adopted to be effective January 17, 2010, 35 TexReg 203.