Texas Property Tax Appeals

Relevant to property tax disputes or contests, Section 42.21 of the Tax Code requires a party bringing an appeal of an appraisal review board decision to file a petition for review in district court within forty-five days after a party receives notice that a final appealable order was entered. Tex. Tax Code Ann. § 42.21(a) (Vernon 2008). The failure to file the petition for review timely deprives the trial court of jurisdiction over the claim. See the case of Appraisal Rev. Bd. v. Int'l Church of Foursquare Gospel, 719 S.W.2d 160, 160 (Tex. 1986) (per curiam); Gregg County Appraisal Dist. v. Laidlaw Waste Sys., Inc., 907 S.W.2d 12, 16 (Tex. App.-Tyler 1995, writ denied).