Webb County Appraisal District and Webb County Appraisal Review Board, Petitioners v. New Laredo Hotel, Inc…

Summary

The Texas Supreme Court held that a property owner must appear—personally, by representative, or by affidavit—at the appraisal protest hearing before seeking judicial review in district court, and that failure to do so deprives the district court of jurisdiction. The Court reversed the appellate court and affirmed the trial court's dismissal. Justice Hecht dissented, arguing that the appearance requirement is unwarranted and that the district court should have jurisdiction regardless of appearance.