Brennan v. City of Willow Park
2012 Tex. App. LEXIS 6830
| Tex. App. | 2012Background
- Appellants own homes in Parker County, TX, and were billed for back city taxes for 2003–2007 after a 2008 omitted-property notice under Tax Code §25.21.
- The notices and 2008 ARB order asserted back city taxes but Appellants did not protest.
- Willow Park and Aledo were alleged to be the cities taxing units; Parker County APPraisal District and ARB administered records.
- Appellees asserted Jessie Hammonds and ARB members acted beyond statutory authority; appellees sought dismissal on exhaustion and immunity grounds.
- Trial court granted pleas to the jurisdiction, dismissing counterclaims and third-party claims; on rehearing the court reversed and remanded.
- Court concluded Appellants’ claims against all Appellees could proceed; exhaustion exceptions justified proceeding despite no protest.
Issues
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| Exhaustion of admin remedies applies or exceptions exist | Appellants—Walker v. Appellants; exceptions to exhaustion apply | Appellees—42.09 bars claims absent protest | Exceptions applied; jurisdiction over claims preserved |
| Declaratory judgments against officials waive immunity | DJA permits challenges to statutes; entities must be joined | Immunity bars suits absent DJA construction | Immunity waived; proper joinder of entities required |
| Injunctive relief jurisdiction over claims | Requests injunction for constitutional due process/equal protection violations | Immunity would bar injunctive relief | Trial court had jurisdiction; injunctive relief permitted |
| Mandamus jurisdiction over officials | Writ sought to void assessments and refund taxes | Adequate remedy at law may bar mandamus | Court has jurisdiction; mandamus available |
Key Cases Cited
- Texas Lottery Comm’n v. City of Laredo, 325 S.W.3d 634 (Tex. 2010) (DJA permits statutory challenges, entities must be joined)
- Cameron Appraisal Dist. v. Rourk, 194 S.W.3d 501 (Tex. 2006) (mandatory exhaustion rules for tax protests)
- Matagorda Cnty. Appraisal Dist. v. Coastal Liquids Partners, 165 S.W.3d 329 (Tex. 2005) (protest procedures and appraisal disputes)
- Webb Cnty. Appraisal Dist. v. New Laredo Hotel, 792 S.W.2d 952 (Tex. 1990) (protest procedures in tax context; valuation focus)
- MAG-T, L.P. v. Travis Cent. Appraisal Dist., 161 S.W.3d 617 (Tex. App.—Austin 2005) (explanation of protest remedies; amnesty renditions)