Cameron Appraisal District, Petitioner v. Thora O. Rourk, Respondents

Summary

The Texas Supreme Court held that exhaustion of the appraisal review board process is a jurisdictional prerequisite for ad valorem tax disputes, reversed the appellate court's summary judgment and class certification rulings, and remanded for further proceedings. The Court affirmed that taxpayers who failed to pursue required administrative remedies cannot obtain summary judgment or be included in a certified class.