Sources of Tax Law
The most basic written law of a state or federal government.
What is a Constitution
These 14 intermediate courts issue legal opinions that are binding on lower courts within their district.
What are appellate courts
An Appraisal District is considered a _______ ________ of the state for purposes of the Property Tax Code.
What is a Political Subdivision
Words in the Tax Code should be read to have their
Ordinary meaning
The primary source of property tax law for appraisal districts and taxing units.
What is the Property Tax Code
This is the highest level of TRIAL court in Texas
What is a District Court
A review of appraisal district standards, procedures, and methodologies conducted every two years by the Comptroller's Office.
What is the MAP (Methods and Assistance Program) review.
These legal opinions, found in the annotations of property tax code, are advisory and issued by the highest attorney in the state.
What are Attorney General Opinions
What is the Comptroller of Public Accounts
This highest civil court in Texas issues legal opinions binding on ALL lower courts in Texas
What is the Texas Supreme Court
This local government office is responsible for for appraising property for property tax purposes.
What is an Appraisal District.
A written law enacted by a legislative body
What is a statute
This term is used to describe the legal principle by which lower courts are bound to follow legal decisions of higher courts
What is precedent/case law/ common law
The blanket term of any local government entity that has the ability to levy a property tax
What is a taxing unit
This term describes the rules used to read and interpret statutory law
What is "statutory construction"