Peil v. Waller County Appraisal District

OPINION

SEARS, Justice.

Appellant appeals the dismissal of his suit to have the revocation of his “open-space” exemption for the 1984 tax year declared null and void, to have the district court determine the proper amount of property taxes and to order a refund of the amounts in excess of that figure which Appellant previously paid under protest. We affirm the decision of the trial court.

This dispute concerns the decision of the Chief Appraiser of Waller County to require new applications for an “open space” exemption for the 1984 tax year for all properties previously granted this exemption.…