§337.97. Judicial review of validity or applicability of rules
The validity or applicability of a rule may be determined in an action for declaratory
judgment in the Board of Tax Appeals or a court of competent jurisdiction. The board shall
be made a party to the action. The Board of Tax Appeals or court shall declare the rule
invalid or inapplicable if it finds that it violates constitutional provisions or exceeds the
statutory authority of the board or was adopted without substantial compliance with required
rulemaking procedures.
Acts 2004, No. 469, §1, eff. July 1, 2004; Acts 2019, No. 365, §1, §1, eff. Nov. 18,
2019.