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) 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; and
  (2) 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.

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; amended to be effective March 27, 2014, 39 TexReg 2061