Harris County Appraisal District v. Herrin

*346OPINION ON REHEARING

FOWLER, Justice.

This is an ad valorem property tax case involving section 42.08 of the Tax Code. The primary issue on appeal is whether section 42.08 is unconstitutional because it requires a taxpayer to pay disputed property taxes or else forfeit the right to have a court review the amount of taxes assessed. Although the taxpayers in this case did not pay their taxes as required by statute, the trial court refused to dismiss the case as the Harris County Appraisal District and the Harris County Appraisal Review Board (collectively “Harris County”) requested, and entered a…