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HARRIS CTY. APPRAISAL DIST. v. ETC MKTG.

No. 14-12-00171-CV.

399 S.W.3d 364 (2013)

HARRIS COUNTY APPRAISAL DISTRICT, Appellant v. ETC MARKETING, LTD., Appellee.

Court of Appeals of Texas, Houston (14th Dist.).

Rehearing Overruled April 25, 2013.

Attorney(s) appearing for the Case

Mario L. Dell'Osso , Conroe, TX, for Appellant.

Robert John Myers , Fort Worth, TX, for Appellee.

Panel consists of Justices CHRISTOPHER, JAMISON, and McCALLY.

OPINION

TRACY CHRISTOPHER, Justice.

In the dispositive issue in this ad valorem tax-protest case, we conclude that a taxpayer desiring to have its property removed from the tax rolls on the ground that the property is in interstate commerce and therefore is exempt from taxation must exhaust administrative remedies by raising that argument with the appraisal review board in a timely tax protest under Chapter 41 of the Texas Tax Code. We therefore reverse...

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