Cameron Appraisal District v. Sebastian Cotton & Grain, Ltd.
2013 Tex. App. LEXIS 9967
Tex. App.2013Background
- Cameron Appraisal District sought to nullify an ARB ownership determination that SC&G had previously challenged.
- At tax time (1/1/2009), ownership was 86% DeBruce Grain and 14% SC&G per SC&G’s protest.
- ARB on 3/29/2010 found ownership corrected in SC&G’s favor, with no appeal filed.
- On 9/16/2011, the chief appraiser reversed the ARB by correcting ownership to 14% SC&G and 86% DeBruce under §25.25(b).
- SC&G protested again, leading to an ARB order on 11/18/2011 increasing 2009 taxes for SC&G.
- Trial court held the 9/16/2011 action was an impermissible collateral attack on the 3/29/2010 ARB order; court affirmed the judgment.
Issues
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| Whether 9/16/2011 action under §25.25(b) was a collateral attack. | Appraisal District argues §25.25(b) grants unilateral ownership corrections. | SC&G argues it bypasses due process and collaterally attacks the ARB order. | No; §25.25(b) is not a broad unilateral power; action was impermissible collateral attack. |
Key Cases Cited
- Cameron Appraisal Dist. v. Rourk, 194 S.W.3d 501 (Tex. 2006) (limits on appellate remedies for appraisal actions; proper procedures required)
- Tex. Lottery Comm’n v. First State Bank of DeQueen, 325 S.W.3d 628 (Tex. 2010) (statutory construction and just and reasonable result requirement)
- Valley Baptist Med. Ctr. v. Morales, 295 S.W.3d 408 (Tex. App.—Corpus Christi 2009) (statutory construction and harmonization of statutes)
- Rodriguez v. Texas Workforce Comm’n, 986 S.W.2d 781 (Tex. App.—Corpus Christi 1999) (interpretation of agency statutes; harmonization principles)
- City of San Antonio v. City of Boerne, 111 S.W.3d 22 (Tex. 2003) (statutory construction and intent; harmonization of act terms)
- City of Rockwall v. Hughes, 246 S.W.3d 621 (Tex. 2008) (strict statutory interpretation when plain language suffices; do not resort to extrinsic aids)