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eBook details

• Title: Cameron Appraisal District v. Rourk
• Author : In the Supreme Court of Texas
• Release Date : January 02, 2006
• Genre: Law,Books,Professional & Technical,
• Pages : * pages
• Size : 57 KB

Description

The Cameron Appraisal District assessed ad valorem taxes against the owners of 34 travel trailers for the tax years 2000 and 2001. After some but not all filed unsuccessful administrative protests and then timely appeals in the district court, the latter (1) dismissed for lack of jurisdiction the claims by those who had not exhausted administrative remedies, (2) granted summary judgment against the remainder because their trailers were taxable as a matter of law, and (3) refused to certify a class action. The court of appeals reversed, finding error in all three rulings. 131 S.W.3d 285 (Tex. App.--Corpus Christi 2004).1 Because exhaustion of administrative remedies was mandatory, we reverse. See TEX. GOV'T CODE§ 22.225(d). The Texas Tax Code provides detailed administrative procedures for those who would contest their property taxes. See §§ 41.01-.71. Administrative decisions are final if not appealed to the district court within 45 days. Id. § 42.21(a). The administrative procedures are ""exclusive"" and most defenses are barred if not raised therein. Id. § 42.09.2 Thus, we have repeatedly held that ""a taxpayer's failure to pursue an appraisal review board proceeding deprives the courts of jurisdiction to decide most matters relating to ad valorem taxes."" Matagorda County Appraisal Dist. v. Coastal Liquids Partners, L.P., 165 S.W.3d 329, 331 (Tex. 2005); Gen. Elec. Credit Corp. v. Midland Cent. Appraisal Dist., 826 S.W.2d 124, 125 (Tex. 1992) (per curiam); Webb County Appraisal Dist. v. New Laredo Hotel, Inc., 792 S.W.2d 952, 954-55 (Tex. 1990); see also In re Entergy Corp., 142 S.W.3d 316, 321-22 (Tex. 2004) (applying the same rule generally when an agency has exclusive original jurisdiction).

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