Harris County Appraisal District v. Dincans

OPINION

ROBERTSON, Justice.

This case concerns a dispute as to the appraised value of two tracts of land owned by Harold Burton Dineans before his death in 1986. This appeal comes to us from the trial court’s judgment ordering that Din-cans’s agricultural use exemption be reinstated for the years 1983 through 1986. Trial was to the court on a set of facts to which all parties stipulated. Appellants bring one point of error on appeal in which they assert the trial court had no jurisdiction over this cause because Dineans failed to exhaust his administrative remedies. Because we find the…