(a) The hearing shall be held in the following municipalities: Amarillo, Austin, Beaumont, Corpus Christi, El Paso, Fort Worth, Houston, Lubbock, Lufkin, McAllen, Midland, San Antonio, Tyler, and Wichita Falls.
(b) If all or part of the property that is the subject of the appeal is located in a municipality listed in subsection (a) of this section, the judge shall set the hearing in that municipality. If no part of the property that is the subject of the appeal is located in a municipality listed in subsection (a) of this section, the judge shall set the hearing in the listed municipality that is the nearest to the subject property.
(c) The hearing shall be held in a building owned or leased by SOAH. If SOAH does not have a building in the municipality where the hearing is required to be held, the hearing may be held in a public or privately-owned building in that municipality, 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 an appraisal district.

Source Note: The provisions of this §165.19 adopted to be effective January 17, 2010, 35 TexReg 203; amended to be effective March 27, 2014, 39 TexReg 2061