Dallas County Appraisal District v. Lal

AKIN, Justice.

The Dallas County Appraisal District appeals from a judgment for appellee, Joseph J. Lai, on his claim of grossly excessive valuation in the assessment of ad valorem taxes on his property. Lai sued the Appraisal District as well as certain taxing entities for grossly excessive valuation under section 1 of Article VIII of the Texas Constitution. The Appraisal District and the taxing authorities moved for summary judgment to dismiss the action for want of jurisdiction because Lai had not exhausted his administrative remedies under the Property Tax Code. 1 Although the judge…