Atascosa County and Jourdanton Independent School District, Petitioners v. Atascosa County Appraisal District And…

Summary

The Texas Supreme Court held that Texas Tax Code §§11.43(i) and 25.21 impose a nondiscretionary duty on appraisal districts and chief appraisers to back‑appraise property erroneously exempted for up to five years, that taxing units have standing under chapters 41 and 42 to challenge a failure to back‑appraise, and that the limitations period for such a challenge runs until the filing deadline in the current year, not the year of the exemption. Accordingly, the Court reversed in part the Court of Appeals’ affirmation of summary judgment for the taxpayer and remanded for further proceedings.