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

Summary

The Texas Supreme Court held that a taxpayer must appear at the appraisal protest hearing—personally, by representative, or by affidavit—to obtain jurisdiction for a de novo trial in district court. The Court reversed the Court of Appeals and affirmed the trial court's dismissal for lack of jurisdiction. Justice Hecht dissented, arguing that the statute does not impose a mandatory appearance requirement.