Sheldon v. Jasper Independent School District

This appeal arises from litigation initiated by Edward A. Sheldon seeking a refund of certain penalties, interest and collection costs relevant to the 1984 ad valo-rem real property taxes. In the month of July, 1984, the Appellant Sheldon, bought Lot 8, Block 4, in Section 5 of Rayburn Country in Jasper County (Rayburn property hereafter).

Sheldon’s agent notified the Jasper County Appraisal District that all tax notices were to be mailed to Sheldon’s permanent residence which was located at that time in Beaumont. However, the Jasper County Appraisal District failed to notify the School…