Tarrant Appraisal District v. Gateway Center Associates, Ltd.

OPINION

RICHARDS, Justice.

Introduction

This is a property tax appraisal dispute. Appellants Tarrant Appraisal District (“District”) and Tarrant Appraisal Review Board (“Board”) appeal the decision of the trial court. They argue in two issues that the court lacked subject matter jurisdiction to hear this case and that section 25.25(d) of the tax code was improperly applied to the facts of the case. We will reverse and render judgment that the trial court lacked subject matter jurisdiction over the case because Appellee Gateway Center Associates, Ltd. (“Gateway”) did not timely challenge the…