Robinson v. Budget Rent-A-Car Systems, Inc.

MAJORITY OPINION

SCHNEIDER, Chief Justice.

Taxpayers filed a motion for rehearing. We deny the motion, but withdraw our original opinion of August 31, 2000, and issue this one in its stead. We also withdraw the dissent of August 31, 2000, and reissue it on this date without change.

This case addresses whether the rendition provisions of Tax Code sections 22.01(a) and (b) are directory or mandatory, and whether compliance with such provisions can be judicially compelled. This is also an appeal on attorney’s fees. We reverse the judgment on the Tax Code issue and render judgment for the Ap*428praiser,…