Harris County Appraisal Review Board v. General Electric Corp.

OPINION

CANNON, Justice.

This is a property tax case. The Harris County Appraisal Review Board (the Board) appeals from a summary judgment granted in favor of General Electric Corporation (G.E.). The sole issue is whether a taxpayer is required to file an additional protest under section 41.411 of the Property Tax Code (the Code) when the Board fails to give the taxpayer a hearing on its original protest filed under section 41.41. Because we find that the Code does not place such a burden on the taxpayer, we affirm.

On June 27, 1986, G.E. filed a timely written notice of protest with the Board…