Gruy v. Jim Hogg County Appraisal District

CORNELIUS, Chief Justice.

Joseph Gruy, Jr. appeals from an adverse judgment in his action to set aside increased taxable values on his property set by the Jim Hogg County Appraisal District. The principal question to be decided is whether the district’s failure to give Gruy notice of the increased appraisal within the time provided by Tex.Tax Code Ann. § 25.19(a) (Vernon 1982) rendered its action void. We conclude that in the circumstances here it did not.

In 1983, Gruy’s 6,262.74 acres of land in Jim Hogg County had an appraised value of $273,630.00. Early in 1984, Gruy sold 1,168.91 acres and…