Atascosa County v. Atascosa County Appraisal District

In this case, we decide whether Texas Tax Code sections 11.43 and 25.21 require an appraisal district and chief appraiser to back-appraise in the current year property erroneously exempted in prior years. We further decide whether chapters 41 and 42 of the Tax Code permit a taxing unit to challenge the appraisal district’s and chief appraiser’s failure to fulfill that duty. The trial court granted summary judgment for Respondents, the taxpayer and appraisal district, concluding that limitations or lack of standing barred Petitioners, the taxing units, from challenging prior years’ appraisals.…