CENT. APP. DIST. OF ROCKWALL v. LALL

Nos. 95-0710, 95-0717.

924 S.W.2d 686 (1996)

CENTRAL APPRAISAL DISTRICT OF ROCKWALL COUNTY, Petitioner, v. Len LALL and Annette Lall, Respondents. DALLAS CENTRAL APPRAISAL DISTRICT, Petitioner, v. W.V. GRANT EVANGELISTIC ASSOCIATION, Inc., Respondent.

Supreme Court of Texas.

Decided June 14, 1996.

Rehearing Overruled September 16, 1996.


Attorney(s) appearing for the Case

Peter W. Low, Austin, for Petitioner Cent. Appraisal Dist. of Rockwall County.

John Brusniak, Jr., Dallas, for Respondents Len and Annette Lall.

Peter G. Smith, Dallas, for Petitioner Dallas Cent. Appraisal Dist.

John Brusniak, Jr., Dallas, Dennis G. Brewer, Irving, Todd Clement, Dallas, for Respondent W.V. Grant Evangelistic Ass'n, Inc.

PHILLIPS, Chief Justice, delivered the opinion of the Court, in which GONZALEZ, HECHT, CORNYN, ENOCH, SPECTOR, OWEN and ABBOTT, JJ., joined.


PHILLIPS, Chief Justice.

Under section 42.08 of the Texas Tax Code, a taxpayer forfeits the right to judicial review of an ad valorem tax assessment if the taxpayer does not pay, before the delinquency date, 1) the amount of taxes due on that portion of the taxable value of the property that is not in dispute, or 2) the amount of taxes imposed on the property in the preceding year, whichever is greater. The issue presented in these consolidated causes is whether this...

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