Which right is included in the Judicial Review as per the Texas Property Tax Code, Section 42?

The right to appeal the Order of Determining Protest from the ARB (Appraisal Review Board) is included in the Judicial Review as per the Texas Property Tax Code, Section 42. This section explicitly provides property owners the ability to challenge decisions made by the ARB regarding property tax appraisals or exemptions.

Understanding this right is vital for property owners seeking to contest the ARB's determinations. If a property owner believes that the ARB's decision is unjust or incorrect, the Judicial Review process allows them to seek recourse through the court system, thereby ensuring a check on the ARB's authority. This mechanism upholds the principles of fairness and accountability in property taxation.

In contrast, choosing the rights to filing late applications, the rights of disabled veterans, or alternate appeal methods incorrectly interprets the specifics of the Judicial Review process outlined in this section. While those topics are relevant in property tax discussions, they do not directly align with the appeals process established under Section 42, thus highlighting the focus and importance of the appeal rights as outlined in the Texas Property Tax Code.