Collin County Appraisal District v. Northeast Dallas Associates

OPINION

ROSENBERG, Justice.

This is an ad valorem property tax case. The issue presented by the parties is whether a property owner is entitled to have the appraisal roll corrected for a clerical error or misdesignation of the property when the property owner submits erroneous information about the property. Northeast Dallas Associates (Northeast) and Resolution Trust Corporation (RTC) filed a de novo appeal in the trial court from an adverse ruling of the Collin County Appraisal District (CCAD) that the property did not qualify for appraisal as open-space land based on documents that Northeast…