Section 42.031 - Right of Appeal By Taxing Unit(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. Acts 1999, 76th Leg., ch. 1481, Sec. 34, eff. Jan. 1, 2000 Amended by Acts 1989, 71st Leg., ch. 796, Sec. 41, eff. Sept. 1, 1989Added by Acts 1981, 67th Leg., 1st C.S., p. 174, ch. 13, Sec. 149, eff. Jan. 1, 1982.