Legal Opinion
Poly-America, Inc. v. Dallas County Appraisal District
Texas Court of Appeals, 10th District (Waco)
Decided February 6, 1986No. 10-85-061-CVPublishedCited by 24 opinions
1Opinion of the Court
OPINION
THOMAS, Justice.
This appeal involves section 42.21 of the Texas Tax Code. See Tex.Tax Code Ann. § 42.21 (Vernon Supp.1986). The question is whether the court acquires jurisdiction of a petition of review where suit is brought by the property owner only against the appraisal district within the forty-five-day time limit prescribed by section 42.21(a). We hold that to acquire jurisdiction the appraisal district and the appraisal review board must both be made defendants in the suit within the prescribed time limit.
Poly-America, Inc., which protested the appraisal of its real property by…
2Cases cited6 opinions
- Mingus, Receiver v. WadleyTexas Supreme Court · 1926
- Bullock v. Amoco Production Co.Texas Supreme Court · 1980
- Employers' Liability Assur. Corp. v. Young County Lumber Co.Texas Commission of Appeals · 1933
- Employers Liability Assurance Corp. v. Young County Lumber Co.Texas Supreme Court · 1933
- Texas Architectural Aggregate, Inc. v. AdamsCourt of Appeals of Texas · 1985
1 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- Gregg County Appraisal District v. Laidlaw Waste Systems, Inc., Texas Court of Appeals, 12th District (Tyler)1995
- Rylander v. Bandag Licensing Corp., Texas Court of Appeals, 3rd District (Austin)2000
- Appraisal Review Board v. International Church of the Foursquare GospelTexas Supreme Court · 1986
- Willacy County Appraisal Review Board v. South Padre Land Co., Texas Court of Appeals, 13th District1989
- Appraisal Review Board of the El Paso County Central Appraisal District v. Fisher, Texas Court of Appeals, 8th District (El Paso)2002
19 more not listed; retrieve them via the Exa API.