Harris County Appraisal District v. Herrin

Opinion

In this ad valorem tax case, a taxpayer argues that section 42.08 of the Texas Tax Code is unconstitutional under the open courts provision of the Texas Constitution. Tex. Const, art. I, § 13. The court of appeals agreed, holding section 42.08 unconstitutional. 917 S.W.2d 345. Today, we decided this issue in the consolidated causes of Central Appraisal District of Rockwall County v. Lall and Dallas Central Appraisal District v. W.V. Grant Evangelistic Association, 924 S.W.2d 686 (Tex.1996). We concluded that only one prong of section 42.08’s forfeiture provision is unconstitutional.…