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) For the period from January 1, 2010 through December 31, 2013, 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;
3. (3) For the period from January 1, 2012 through December 31, 2013, the board order at issue in the appeal was issued by the board of Collin County, Denton County, Fort Bend County, Montgomery County, or Nueces County; and
4. (4) 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; amended to be effective December 25, 2011, 36 TexReg 8503.