Central Appraisal District of Rockwall County v. Lall

PHILLIPS, Chief Justice.

Under section 42.08 of the Texas Tax Code, a taxpayer forfeits the right to judicial review of an ad valorem tax assessment if the taxpayer does not pay, before the delinquency date, 1) the amount of taxes due on that portion of the taxable value of the property that is not in dispute, or 2) the amount of taxes imposed on the property in the preceding year, whichever is greater. The issue presented in these consolidated causes is whether this forfeiture provision violates article I, section 13 of the Texas Constitution, which guarantees the right to open courts. In…