Administrative Appeal of Property Tax Appraisal Board Must Be Timely
by admin - September 15th, 2009.Filed under: Administrative Appeals, Federal Contracting & Appeals, General Texas Administrative Law, Licensing & Defense Law, Soverign Governmental Immunity, Texas Agency Board Defense Law, Texas Agency Compliance & Reporting Law, Texas Agriculture Law, Texas Alcohol & Beverage Law, Texas Architect Defense Law, Texas Cable Law, Texas Commercial Development Law, Texas Commercial Driver's License Defense Law, Texas Comptroller of Public Accounts Law, Texas Condemnation & Inverse Condemnation Law, Texas Customs & Border Law, Texas Dental Defense Law, Texas Driver's License Defense Law, Texas Electric Law, Texas Engineer Defense Law, Texas Environmental Law, Texas Hotel & Resort Law, Texas Import & Export Law, Texas Insurance Agent Defense Law, Texas Land Use & Zoning Law, Texas Lottery Winner Representation Law, Texas Medical & Doctor Defense Law, Texas Nurse Defense Law, Texas Oil & Gas Law, Texas Petroleum & Refinery Law, Texas Railroad Commission Law, Texas Real Estate Agent & Broker Defense Law, Texas Restaurant Law & Representation, Texas Retail Law & Representation, Texas School Law and Independent School District Law & Representation, Texas State Agency Rule Making, Texas Teachers Defense Law, Texas Telecommunications Law, Texas Tourism Law, Texas Transportation Law, Texas Utilities Law, Texas Veterinarian Defense Law, Texas Water Rights and Water Law, Uncategorized. Tagged as: Appeal from property tax appraisalve review board, Austin property tax attorney, tax attorneys, tax trial attorney, Texas property tax attorney.
In the case of Dolenz v. Dallas Central Apprial District and Dallas County Appraisal Review Board, the appraisal review board rejected appellant’s and the Trust’s appeals of the request for exemptionon September 29 and November 17, 2005. Dolenz, as trustee of the Trust, filed a petition for review on November 4, 2005, but Dolenz did not file his suit on his own behalf until June 6, 2006, well outside the forty-five-day deadline. Because Dolenz as appellant did not timely file suit, the district court lacked jurisdiction over appellant’s appeal of the appraisal review board’s denial of his protests.
Generally, Section 42.21 of the Texas Property Tax Code, the code requires a party bringing an appeal of an appraisal review board decision to file a petition for review in district court within forty-five days after the party received notice that a final appealable order was entered. Tex. Tax Code Ann. § 42.21(a) (Vernon 2008). Failure by a taxpayer appealing a review boards final appealable decision to file a petition for review in a timely manner deprives the trial court of jurisdiction over the claim. See Appraisal Rev. Bd. v. Int’l Church of Foursquare Gospel, 719 S.W.2d 160, 160 (Tex. 1986) (per curiam); Gregg County Appraisal Dist. v. Laidlaw Waste Sys., Inc., 907 S.W.2d 12, 16 (Tex. App.-Tyler 1995,
writ denied).
An argument frequently made for not filing a timely appeal is that this denies due process. However, as with any administrative case, proper procedure is in place, and if not followed, typically results in abrogating the administrative appeal. Texas courts have repeatedly held that the Tax Code’s provisions do not deny a taxpayer these rights. See Gen. Elec. Credit Corp. v. Midland Cent. Appraisal Dist., 808 S.W.2d 169, 172 (Tex. App.-El Paso), rev’d in part on other grounds, 826 S.W.2d 124 (Tex. 1991) (per curiam).