Category Archives: Property Tax

Bastrop Central Appraisal District v. Acme Brick Company, No. 03-12-00498-CV (Third Court of Appeals – Austin)
(April 11, 2014)

The property that was the subject of the dispute was pollution control equipment for which the Texas Commission on Environmental Quality had issued a positive use determination for property tax exemption qualification. The issue in the case was whether an agreement between the parties under Tax Code Section 1.111(e) in 2004 that the property was exempt as pollution control equipment precluded the appraisal district from removing the exemption as erroneously granted for tax years 2004—2007. The court of appeals held that the statutory provision stating that agreements are final “means that the appraisal district may not take subsequent action that is contrary to that agreement, even in situations in which the Property Tax Code would otherwise allow it to reconsider a previous decision.” The court concluded “the parties entered into a valid agreement under Section 1.111(e) to grant the exemption in 2004 and that the agreement prevented the District from removing the exemption.”

JR Wellness Services, LLC v. Harris County Appraisal District, No. 01-13-00272-CV (First Court of Appeals – Houston) 
(March 27, 2014)

The case involves a property owner who filed a motion in 2012 to correct the 2010 appraisal roll under Tax Code Section 25.25. No tax payment was tendered at any time for the business personal property in dispute. The taxpayer contended that the appraisal review board had a duty to inform him of the need to pay taxes on the value not in dispute and that he did not have adequate funds to pay the taxes. No affidavit or oath of inability to pay was filed. “Although section 42.08(d) does not specify what evidence must be offered or what items a taxpayer must prove to establish that it was financially unable to pay the assessed taxes at issue, the taxpayer must still establish its inability to pay by a preponderance of the evidence before it may be excused from the prepayment requirement.” Further, the court stated that “the Board was under no obligation to include this specific information in its order.” The court concluded that the taxpayer did not substantially comply with either subsection 42.08(b) or 42.08(d) of the Tax Code and the case was properly dismissed for want of jurisdiction.