Koger Equity, Inc. v. Bexar County Appraisal Review Board

OPINION

Opinion by

SARAH B. DUNCAN, Justice.

Roger Equity, Inc. appeals the trial court’s summary judgment in its suit to compel the Bexar County Appraisal District Review Board to hold a hearing on Roger Equity’s motion filed pursuant to section 25.25(d) of the Texas Tax Code to reduce the appraised taxable value of twenty-eight parcels of real property. We hold that a protest that is dismissed, rather than adjudicated, does not bar a hearing under section 25.25(d) and therefore reverse the trial court’s judgment and render judgment in favor of Kroger Equity.

STANDARD OF REVIEW

We review a…