Sec. 42.06.  NOTICE OF APPEAL.  (a)  To exercise the party's right to appeal an order of an appraisal review board, a party other than a property owner must file written notice of appeal within 15 days after the date the party receives the notice required by Section 41.47 or, in the case of a taxing unit, by Section 41.07 that the order appealed has been issued.  To exercise the right to appeal an order of the comptroller, a party other than a property owner must file written notice of appeal within 15 days after the date the party receives the comptroller's order.  A property owner is not required to file a notice of appeal under this section.
(b)  A party required to file a notice of appeal under this section other than a chief appraiser who appeals an order of an appraisal review board shall file the notice with the chief appraiser of the appraisal district for which the appraisal review board is established.  A chief appraiser who appeals an order of an appraisal review board shall file the notice with the appraisal review board.  A party who appeals an order of the comptroller shall file the notice with the comptroller.
(c)  If the chief appraiser, a taxing unit, or a county appeals, the chief appraiser, if the appeal is of an order of the appraisal review board, or the comptroller, if the appeal is of an order of the comptroller, shall deliver a copy of the notice to the property owner whose property is involved in the appeal within 10 days after the date the notice is filed.
(d)  On the filing of a notice of appeal, the chief appraiser shall indicate where appropriate those entries on the appraisal records that are subject to the appeal.
Acts 1979, 66th Leg., p. 2310, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1981, 67th Leg., 1st C.S., p. 174, ch. 13, Sec. 150, eff. Jan. 1, 1982;  Acts 1987, 70th Leg., ch. 898, Sec. 1, eff. Jan. 1, 1988;  Acts 1989, 71st Leg., ch. 796, Sec. 42, eff. June 15, 1989;  Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 53, eff. Sept. 1, 1991;  Acts 1997, 75th Leg., ch. 1039, Sec. 41, eff. Jan. 1, 1998.