Dallas Central Appraisal District and Dallas County Appraisal Review Board, Petitioners and Cross-Respondents, V…

Summary

The Texas Supreme Court held that a taxpayer who successfully challenges the denial of an open‑space land designation is not entitled to attorney's fees under Tex. Tax Code §42.29, reversing the appellate courts' awards of fees. The Court reasoned that such protests are distinct from protests of excessive or unequal appraisals contemplated by §§42.25 and 42.26. Justice Cook dissented, arguing that the taxpayers did prevail under §42.25 and should receive fees.