Anheuser-Busch, L.L.C. v. Harris County Tax Assessor-Collector

OPINION

Rebeca Huddle, Justice

Ordinarily, Harris County property taxes must be paid before the default February 1 delinquency date to avoid assessment of penalties and interest. Appellant Anheu-ser-Busch paid its 2012 Harris County property taxes on February 21, 2013, three weeks after the default delinquency date, by which time Appellee, Harris County Tax Assessor-Collector (“HCTAC”), had assessed $631,114.08 in penalties and interest for untimely payment. Anheuser-Busch paid the assessed penalties and interest and then sued for a declaratory judgment. It alleged that it was entitled to a…