(a) Not later than the 45th day after the date an appeal is finally determined, the chief appraiser shall:
(1) correct the appraisal roll and other appropriate records as necessary to reflect the final determination of the appeal; and
(2) certify the change to the assessor for each affected taxing unit.
(b) The assessor for each affected taxing unit shall correct the tax roll and other appropriate records for which the assessor is responsible.
(c) A chief appraiser is irrebutably presumed to have complied with Subsection (a)(2).
Official text of the Texas Tax Code as published by the Texas Legislative Council.