CAMERON APPRAISAL DIST. v. ROURK

No. 04-0359.

194 S.W.3d 501 (2006)

CAMERON APPRAISAL DISTRICT, Petitioner, v. Thora O. ROURK, et al., Respondents.

Supreme Court of Texas.

June 2, 2006.


Attorney(s) appearing for the Case

Ernest C. Garcia, Judith A. Hargrove, Linebarger Goggan Blair & Sampson, LLP, Austin, for Petitioner.

Ruben R. Pena, Law Offices of Ruben R. Pena, P.C., Harlingen, for Respondents.

Richard S. Talbert, Law Offices of Talbert & McDaniel, Weslaco, for Amicus Curiae.

Gene Phagan, Mission, pro se.


PER CURIAM.

The Cameron Appraisal District assessed ad valorem taxes against the owners of 34 travel trailers for the tax years 2000 and 2001. After some but not all filed unsuccessful administrative protests and then timely appeals in the district court, the latter (1) dismissed for lack of jurisdiction the claims by those who had not exhausted administrative remedies, (2) granted summary judgment against the remainder because their trailers were taxable as a matter...

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