In June, a three-judge panel for the Texas Second Court of Appeals in Fort Worth overruled that decision and found that the homeowners’ case could be heard in Parker County district court.
That decision is what the cities and appraisal district are asking the Supreme Court of Texas to consider.
“We believe the court of appeals ruled differently that other courts of appeals across the state have ruled on the same or similar facts,” said Attorney Judith Hargrove, who is representing the appraisal district, adding that they believe the 2nd Court of Appeals recent decision was contrary to a decision issued by the Supreme Court of Texas, as well.
“We believe it’s a very important issue for appraisal districts statewide,” Hargrove said.
Attorneys for the appraisal district argued that the district court had no jurisdiction in the case because the property owners did not exhaust their appeals before bringing their case to court and Loftin granted their plea to the jurisdiction.
“They should have filed protest,” Hargrove said. “They didn’t.”
Hargrove said the property owners could have had the remedy they were seeking but didn’t protest in time through the correct legal channels.
If the court of appeals decision stands, it could erode the stability of local tax rolls, she said.
Letting the decision stand could apply to other decisions made by chief appraisers, allowing those who disagree with decisions made by chief appraisers to skip the protest required by the tax code and take it immediately to court, changing how the property tax system works, according to Hargrove.
Joshua Carden, the attorney representing the property owners, said the property owners didn’t have anything to take to the appraisal review board.
Adding back taxes through an inappropriate method falls outside the framework set up by the tax code, according to Carden.