Ned B. Morris III v. Houston Independent School District

In this case we must decide whether taxpayers who were sued for nonpayment of property taxes lost their entitlement to contest liability based on non-ownership when the taxing authorities non-suited after the taxpayers paid the disputed taxes under protest. We hold that they did not. Accordingly, the court of appeals erred in reversing the trial court’s denial of the taxing authorities’ plea to the jurisdiction. We reverse the court of appeals’ judgment and remand to the trial court.

The Harris County Appraisal District’s appraisal roll listed the petitioners, Ned B. Morris III, Daniel W.…