Carrollton-Farmers Branch Independent School District v. JPD, Inc.

In affirming the trial court’s judgment ordering a partial refund of penalties and interest, the majority decides this appeal under the provisions of chapter 33 of the property tax code. I disagree that chapter 33 applies to this appeal because chapter 42 was the basis for JPD’s counterclaim, and section 42.43(a) specifically addresses what the legislature intended to happen in exactly this situation; chapter 33 does not. Because I would decide this appeal under chapter 42 of the code and reverse the trial court’s judgment, I respectfully dissent.

As noted by the majority, this case began as a…