Grimes County Appraisal District v. James Scott Harvey, Jr.

Opinion issued March 21, 2019 In The Court of Appeals For The First District of Texas ———————————— NO. 01-18-00305-CV ——————————— GRIMES COUNTY APPRAISAL DISTRICT, Appellant V. JAMES SCOTT HARVEY, JR., Appellee On Appeal from the 506th District Court Grimes County, Texas Trial Court Case No. 34289 OPINION Grimes County Appraisal District appeals the denial of its plea to the jurisdiction in a tax appraisal suit, arguing that the property owner’s failure to pay any property taxes before the statutory delinquency date forfeited the property owner’s ability to seek judicial review. The property…