Fort Bend Central Appraisal District v. Hines Wholesale Nurseries

OPINION

BLEIL, Justice.

The Fort Bend Central Appraisal District and the Fort Bend Appraisal Review Board appeal the entry of a summary judgment against them in Hines Wholesale Nurseries’ claim to reduce its 1982 tax appraisal. The central issue on appeal is whether the trial court erred in basing its summary judgment on a deemed admission that Hines’ 1982 appraisal was the result of a clerical error. The determination that an error is clerical in nature is a question of law and, thus, not subject to resolution by a deemed admission. Therefore, we reverse the judgment and remand the cause to…