Morris County Tax Appraisal District v. Nail

CORNELIUS, Chief Justice.

This is a suit challenging the taxable appraised values of certain properties in Morris County for the 1982 tax year. After a jury trial, judgment was rendered setting the values of appellees’ funeral home and vacant lot at $72,875.00 and $3,500.00, respectively. Appellant, the appraisal district, had assessed the properties at $117,000.00 and $5,920.00, respectively.

By its first point of error, appellant contends appellees failed to prove that they complied with Tex.Tax Code Ann. § 42.06 (Vernon 1982), and § 42.21 (Vernon Supp. 1986). Those sections provide that, in…