4631 Andrews Hwy.
Midland, Texas

P.O. Box 908002
Midland, Texas
79708-0002

Phone: 432-699-4991
Fax: 432-689-7185

 
ARB Links:
ARB Index
Types of Protests
How and When to Protest to the ARB
Formal and Informal ARB Meetings
Authorization and Attendance to ARB Meetings
Documentation and Evidence for ARB Meetings
Procedures in an ARB Formal Meeting
The Court Appeal Process
ARB Members


 

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The Court Appeal Process

Once the ARB rules on your protest, it sends you a written order by certified mail. If you are dissatisfied with the ARB's findings, you have the right to appeal its decision to the State District Court in your county.

You should consult with an attorney to determine if you have a case. Within 45 days of receiving the written notice, you must file a petition for review with the District Court.

You also are required to make a partial payment of taxes - usually the amount of taxes that aren't in dispute - before the delinquency date. You may ask the court to excuse you from prepaying your taxes. You must file an oath of "Inability to Pay" the taxes in question and argue that prepaying the taxes restrains your right to go to court on your protest. The court will hold a hearing and decide the terms of conditions of you payments.

At the District Court, you may ask to have your appeal resolved through arbitration.

For more information, please see Taxpayer's Rights and Remedies