Herndon Marine Products, Inc. v. San Patricio County Appraisal Review Board

OPINION

NYE, Chief Justice.

This is an appeal from a summary judgment. This case arises under the provisions of the Texas Property Tax Code. 1 Appellants, Herndon Marine Products, Inc., et al (hereinafter referred to collectively as “Taxpayers”), were plaintiffs in the trial court. Appellees, San Patricio Appraisal Review Board, et al (hereinafter referred to collectively as “Tax Assessors”), were defendants.

The suit was filed primarily as a petition for review of tax assessments pursuant to Section 42.21 of the Code. The Taxpayers sought judicial review of the actions of the Tax Assessors in…