The appellant sued, seeking judicial review of the board's decision regarding the appraised value of real property. To comply with Texas Tax Code §42.08(d), a taxpayer is not required to file the oath of inability to pay, or otherwise to notify the taxing authorities of his inability to pay, before the delinquency date. The trial court's judgment is reversed and remanded. Houston's 1st Court of Appeals, No. 01-12-00917-CV, 06-11-2013.
Carter v. Harris County Appraisal District
Tex. App. Dist. 1
June 20, 2013