Willacy County Appraisal District v. Sebastian Cotton & Grain, Ltd.

Summary

The Texas Supreme Court held that the Willacy County Appraisal District acted within its statutory authority to correct ownership on the appraisal roll under §25.25(b) because the correction did not increase tax liability, that a §1.111(e) agreement may be voided if fraud is proven, and that Sebastian Cotton & Grain is not entitled to attorney's fees under §42.29. The court reversed the appellate court and remanded for further consideration of ownership and related issues.