[Download] "Anderton v. Rockwall Central Appraisal District" by Texas Court of Appeals (Civil) # Book PDF Kindle ePub Free
eBook details
- Title: Anderton v. Rockwall Central Appraisal District
- Author : Texas Court of Appeals (Civil)
- Release Date : January 22, 2000
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 67 KB
Description
This is an ad valorem tax case. The sole issue presented concerns the time within which a property owner must seek to correct the appraised market value of agricultural property as reflected on a tax appraisal roll. Patsy Ann Anderton appeals from a summary judgment denying her request to change the appraised market value of her property on Rockwall Countys annual tax appraisal rolls for the years 1992 through 1996. She requested the change under section 25.25(d) of the Texas Property Tax Code after a "rollback" tax was imposed that forced her to pay additional property taxes based on the market value of her property during those five years. The trial court denied Andertons request due to her failure to file her section 25.25(d) motion before the date her annual property taxes for each of the five years would have become delinquent. Anderton argues her motion was within the time allowed by section 25.25(d) because it was filed before the date the rollback tax would have become delinquent. We conclude that a motion under section 25.25(d) seeking to correct the appraised market value of agricultural land must be filed before the date the annual property taxes on the subject property become delinquent rather than the date a rollback tax imposed on the property becomes delinquent. Because of our conclusion, we will affirm the trial courts judgment.