Jackson Hotel Corp. v. Wichita County Appraisal District

OPINION

DAY, Justice.

This is an appeal from the trial court’s order dismissing a property owner’s lawsuit challenging an unfavorable property appraisal. This appeal does not concern the merits of the underlying case; rather, it involves only the threshold issue of whether the property owner’s motion to determine whether it substantially complied with a provision of the tax code was untimely as a matter of law because it was filed after the delinquency date for payment of taxes. Because we hold that a property owner is not required to file its motion to determine substantial compliance before…