KMR Minden, L.P. v. Harris County Appraisal District, No. 01-13-00152-CV (First Court of Appeals—Houston) 
(June 24, 2014)

The case deals with the trial court’s grant of the Harris County Appraisal District’s plea to the jurisdiction and dismissal of the case based on the failure of the property owner to substantially comply with Tax Code Section 42.08 regarding payment of taxes. The property owner owed over $13,000 in taxes for 2011, paid them in full on April 19, 2012, after the jurisdictional plea was filed by the District, and then filed an oath of inability to pay. The court of appeals reaffirmed that compliance with section 42.08’s prepayment requirement is a jurisdictional prerequisite to subject matter jurisdiction. It held that the property owner failed to prove that it was unable to pay the taxes before the delinquency date. “We conclude that the trial court’s findings and conclusions that KMR Minden failed to demonstrate an inability to pay its taxes and that section 42.08’s prepayment requirement did not constitute an unreasonable restraint on its access to the courts were supported by evidence on the record. We therefore hold that the trial court did not err in granting HCAD’s plea to the jurisdiction.”