A taxing unit may not be made a party to an appeal if the appeal was brought by whom?

A taxing unit is any entity that has the authority to levy taxes within its jurisdiction, such as a city, county, or school district. In Texas, the law specifies that if a property owner disagrees with the appraised value determined by the appraisal district and seeks to appeal that appraisal, the taxing unit where the property is located typically cannot participate as a party to the appeal process.

The reason behind this is to ensure that the interests of the taxpayer are protected and that appeals are adjudicated fairly. The property owner is the primary party to the appeal, asserting their rights regarding the valuation of their property. If a taxing unit were allowed to intervene or become a party to the appeal, it might introduce biases and complications, potentially infringing on the property owner's rights to a fair hearing.

In contrast, the appraisal review board, the comptroller, and local municipalities do not have the same prohibitions against being parties to an appeal because they have different roles and responsibilities within the property tax process. The appraisal review board adjudicates disputes and appeals, the comptroller oversees property tax administration and compliance, and local municipalities may have interests in maintaining healthy tax revenue flows but are not directly representing taxpayers in the valuation disputes. Thus, the property owner is uniquely positioned as