What section of the Texas Property Tax Code governs the representation of a property owner?

The correct answer is based on Section 1.111 of the Texas Property Tax Code, which outlines the regulations regarding the representation of property owners in tax matters. This section is important because it defines who can act on behalf of a property owner when dealing with appraisals, protests, and other tax-related issues.

Section 1.111 establishes the qualifications necessary for individuals to represent property owners effectively. This includes requirements related to professional credentials and ethics to ensure that property owners receive competent and reliable representation during the property tax process. Understanding this section is crucial for tax consultants as it helps them navigate the legal framework surrounding property tax representation and ensures that they comply with state regulations.

The other sections mentioned do not specifically address the representation of property owners in this context, which is why Section 1.111 is significant and relevant for consultants working in this field.