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DAN'S BIG & TALL SHOP, INC. v. COUNTY OF DALLAS

No. 05-04-00299-CV.

160 S.W.3d 307 (2005)

DAN'S BIG & TALL SHOP, INC. d/b/a Tall E Ho, Appellant, v. COUNTY OF DALLAS, Dallas Community College District, Dallas County School Equalization Fund, Parkland Hospital District, City of Dallas, and Dallas Independent School District, Appellees.

Court of Appeals of Texas, Dallas.

April 13, 2005.

Attorney(s) appearing for the Case

Mike D. Gibbs, Dallas, for appellant.

Charles Adren Caldwell, Edward Lopez, Jr., Linebarger, Goggan, Blair & Sampson, LLP, Dallas, for appellees.

Before Justices MORRIS, MOSELEY, and FITZGERALD.

OPINION

Opinion by Justice FITZGERALD.

Dan's Big & Tall Shop, Inc. d/b/a Tall E Ho appeals the trial court's judgment for past-due ad valorem property taxes for the years 2000 and 2001. Appellant argues (1) its due process rights were violated because it was not given the opportunity for a hearing before its tax liability became final, and (2) when a buyer purchases a business sometime after January 1, it is liable only for a pro rata share of that year...

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