U. Lawrence Boze' & Associates, P.C. and U. Lawrence Boze' v. Harris County Appraisal District

OPINION

EVELYN V. KEYES, Justice.

In this ad valorem tax case, appellants, U. Lawrence Boze’ & Associates, P.C., and U. Lawrence Boze’ (collectively, “Boze”’), sued the Harris County Appraisal District (“HCAD”) to challenge the appraised value of business personal property for the 2003, 2004, and 2005 tax years. HCAD moved to dismiss for lack of jurisdiction, contending that Boze’ did not substantially comply with the prepayment requirements of Tax Code section 42.08. The trial court granted the motion and dismissed the suit. In one issue, Boze’ contends that • the trial court erred in granting…