Welling v. Harris County Appraisal District
429 S.W.3d 28
Tex. App.2014Background
- Welling and 57 Off Memorial Apartments, LP challenged HCAD’s 2010 appraisals for two commercial properties under Chapter 42.
- HCAD moved to dismiss for lack of subject-matter jurisdiction, alleging lack of substantial compliance with §42.08.
- Trial court dismissed after finding no substantial compliance with §42.08(b) or (d).
- ARB protest hearings reduced the appraised values; Welling appealed to district court seeking judicial review.
- Welling claimed §42.08(d) excused prepayment due to inability to pay, supported by an oath and financial records.
- Trial court’s dismissal and its findings were upheld on appeal.
Issues
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| Whether Welling substantially complied with §42.08. | Welling asserts §42.08(d) excused prepayment due to inability to pay. | HCAD contends no substantial compliance since no portion of taxes was prepaid by delinquency date. | No substantial compliance; dismissal upheld. |
| Whether §42.08(b)’s prepayment requirement was excused under §42.08(d). | Oath and records show inability to pay; prepayment would unjustly restrain access to courts. | Court found lack of credible, sufficient evidence of inability to pay; prepayment not excused. | Not excused; prepayment requirement stood. |
| Whether the trial court had jurisdiction to proceed if §42.08 requirements were not met. | Timely filing alone vesting jurisdiction. | §42.08 compliance is a jurisdictional prerequisite. | Jurisdiction proper only if §42.08 met; otherwise dismissal.Overruled. |
| Whether the trial court erred in its factual/conclusory determinations supporting dismissal. | Evidence supported inability to pay and unreasonableness of prepayment. | Evidence did not establish inability to pay; findings supported dismissal. | Findings amply supported; no reversible error. |
Key Cases Cited
- U. Lawrence Boze' & Assocs. v. Harris Cnty. Appraisal Dist., 368 S.W.3d 17 (Tex. App.—Houston [1st Dist.] 2011) (substantial compliance needed; prepayment is jurisdictional prerequisite)
- J.C. Evans Constr. Co. v. Travis Cent. Appraisal Dist., 4 S.W.3d 447 (Tex. App.—Austin 1999) (inability to pay informs notice and access to courts)
- Gen. Motors Acceptance Corp. v. Harris Cnty. Mun. Util. Dist. No. 130, 899 S.W.2d 821 (Tex. App.—Houston [14th Dist.] 1995) (courts require some prepayment to constitute substantial compliance)
- Harris Cnty. Appraisal Dist. v. Dipaola Realty Assocs., 841 S.W.2d 487 (Tex. App.—Houston [1st Dist.] 1992) (no substantial compliance when no tax money paid by delinquency date)
- Lawler v. Tarrant Appraisal Dist., 855 S.W.2d 269 (Tex. App.—Fort Worth 1993) (compliance is a jurisdictional prerequisite to review)