The appellant appraisal district challenges the trial court's judgment reversing the Cameron Appraisal Review Board's order on the determination of ownership of an inventory of yellow-grain sorghum. Texas Tax Code §25.25 should be read and construed in conjunction with chapters 41 and 42; §25.25(b) does not give the Appraisal District a complete and unilateral authority to correct issues of ownership, regardless of whether ownership was determined by the Appraisal Review Board; and the Appraisal District actions on September 16, 2011, when the chief appraiser reversed the Appraisal Review Board order and changed the ownership of the property under the chief appraiser's presumed authority of §25.25(b) amounted to a prohibited collateral attack against the Appraisal Review Board's earlier order. The trial court's judgment is affirmed. Corpus Christi Court of Appeals, No. 13-12-00599-CV, 08-08-2013.
Cameron Appraisal District v. Sebastian Cotton & Grain, Ltd.
Tex. App. Dist. 13
August 8, 2013