Anderton v. Rockwall Central Appraisal District

OPINION

Opinion By Justice MORRIS.

This is an ad valorem tax case. The sole issue presented concerns the time within which a property owner must seek to correct the appraised market value of agricultural property as reflected on a tax appraisal roll. Patsy Ann Anderton appeals from a summary judgment denying her request to change the appraised market value of her property on Rockwall County’s annual tax appraisal rolls for the years 1992 through 1996. She requested the change under section 25.25(d) of the Texas Property Tax Code after a “rollback” tax was imposed that forced her to pay…