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Tax Law Click here for the full text of this decision Before the enactment of Texas Tax Code �41.411, the statutory scheme for property tax assessment often did not provide taxpayers with adequate remedies at law. Thus, the courts developed equitable remedies in order to provide taxpayers with due process protections. The addition of �41.411, however, provided the due process protections absent under prior statutory procedure. FACTS:Denton Central Appraisal District and Denton Appraisal Review Board appeal the trial court’s entry of a no-evidence summary judgment for CIT Leasing Corp. In five issues, the Appraisal District complains that the trial court erred in granting CIT’s no-evidence motion for summary judgment and denying the Appraisal District’s motion for summary judgment. HOLDING:Reversed and rendered. CIT received a tax assessment in November 1998 indicating the appraisal value of the aircraft and the amount of taxes assessed. According to the tax assessment, the delinquency date for the taxes was April 30, 1999. It is undisputed that CIT paid the taxes due on the aircraft in full before this delinquency date. CIT, however, did not file its notice of protest under �41.411 until March 21, 2000, more than 10 months after the April 30, 1999, delinquency date. The protest procedure in Texas Tax Code �41.411 is CIT’s exclusive remedy for contesting the Appraisal District’s failure to provide it with notice of the appraised value of the aircraft. Because CIT’s notice of protest was not filed prior to the date the taxes would have become delinquent as required by �41.411, CIT forfeited its right to a final determination of its protest. Thus, the trial court erred in denying the Appraisal District’s motion for summary judgment, unless the court determines that the trial court correctly determined that the Appraisal District’s alleged failure to provide CIT timely notice of the appraised value voided the appraisal or violated CIT’s due process rights. Although �25.19 requires the chief appraiser to deliver a written notice to a property owner of the appraised value of the property if the property was not on the appraisal roll in the preceding year, other related provisions of the code express a clear legislative intent that the notice is a procedural requirement that does not affect the appraisal district’s jurisdiction. Subsections (a)(3) and (d) expressly provide that the taxpayer’s failure to receive notice does not affect the validity of the appraisal or “the imposition of any tax on the basis of the appraisal.” Under subsection (e), notice may be dispensed with “if the amount of increase in appraised value is $1,000 or less.” In addition, sec. 41.411 expressly grants the appraisal review board jurisdiction to hear taxpayer complaints regarding lack of notice. Each of these provisions is evidence that the legislature did not intend that the notice required under sec. 25.19 be a prerequisite to a taxing district’s jurisdiction. The court holds that the failure to provide notice of appraised value is not jurisdictional and does not render an appraisal void. CIT complains that the appraisal district’s failure to provide it with the required notice deprived CIT of due process. Due process affords a party the right to be heard before final assessment of the taxes; it does not detail the review mechanism. In cases involving taxation, due process is satisfied if the taxpayer is given an opportunity to be heard before some assessment board at some stage of the proceedings. Section 41.411 fully provides such an opportunity. The purpose of sec. 41.411 is to determine whether a property owner failed to receive notice of the tax assessment, thereby depriving it of the right to be heard at the administrative level. Harris County Appraisal Review Bd. v. Gen. Elec. Corp., 819 S.W.2d 915 (Tex. App. � Houston [14th Dist.] 1991, writ denied). Under this section, after the property owner files a notice of protest with the appraisal review board, the board holds an evidentiary hearing to determine whether the property owner was sent or received the required notice. If the board determines that the owner was not provided the notice, the board then proceeds to hear and determine the owner’s protest as to the appraised value or any other disputes the owner raises. If the owner is unsuccessful in his protest to the appraisal review board, the owner can appeal the board’s order to the district court. The district court will then review the board’s order de novo. City of Fort Worth v. Pastusek Indus. Inc., 48 S.W.3d 366 (Tex. App. � Fort Worth 2001, no pet.). Therefore, sec. 41.411 gives the property owner the opportunity to be heard at some stage of the administrative proceeding and in the trial court, satisfying due process. The cases CIT cites in support of its due process argument are inapposite because they were decided prior to the enactment of sec. 41.411. Before the enactment of sec. 41.411, the statutory scheme for property tax assessment often did not provide taxpayers with adequate remedies at law. Thus, the courts developed equitable remedies in order to provide taxpayers with due process protections. The addition of sec. 41.411, however, provided the due process protections absent under prior statutory procedure. OPINION:Cayce, C.J.; Cayce, C.J., Holman and Gardner, JJ.

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