Ferguson v. Chillicothe Independent School District

REYNOLDS, Chief Judge.

S.M. Ferguson, Jr. and S.M. Ferguson, Jr., Inc., initiated the action underlying this appeal against the taxing authority, Chilli-cothe Independent School District, and others, 1 to obtain judicial review of valuations placed on the Ferguson properties situated in Hardeman County for the tax years 1985, 1986, and 1987. The trial court sustained the taxing authority’s plea to the court’s jurisdiction and its motion to dismiss with respect to the tax years 1985 and 1986 because of the Fergusons’ failure to comply with the provisions of the Texas Property Tax Code for…