(a) A taxing unit is entitled to appeal an order of the appraisal review board determining a challenge by the taxing unit.
(b) A taxing unit may not intervene in or in any other manner be made a party, whether as defendant or otherwise, to an appeal of an order of the appraisal review board determining a taxpayer protest under Subchapter C, Chapter 41, if the appeal was brought by the property owner.
Official text of the Texas Tax Code as published by the Texas Legislative Council.