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Click here for the full text of this decision FACTS:In this property tax case, the appellants, Cooke County Tax Appraisal District and Cooke County Appraisal Review Board, challenge the trial court’s judgment granting the appellees, Brad and Jane Teel, an agricultural-use valuation for the year 2000. HOLDING:Affirmed. The instant case is distinguishable from Wright v. Wentzel, 749 S.W.2d 228 (Tex. App. � Houston [1st Dist.] 1988, no writ) and MCI Telecomms. Corp. v. Tarrant County Appraisal Dist., 723 S.W.2d 350 (Tex. App. � Fort Worth 1987, no writ), because the order determining protest was sent by certified mail to an address in Gainesville, Texas, that was not the current address of appellees. The appellants do not dispute that the appellees moved to Argyle in the summer of 2000 and did not reside at the address to which the certified letters were sent in April 2001. The appellants recognize that the order was not delivered to the appellees’ counsel until July 19, 2001, and the appellants’ chief appraiser admitted at trial that the order was not received by the appellees’ lawyer until July 19, 2001. The court recognizes that under the tax code, there is a presumption of delivery when a notice sent by first-class mail is deposited in the mail. Texas Tax Code �1.07(c). However, �1.07(c) additionally states that this “presumption is rebuttable when evidence of failure to receive notice is provided.” The certified letter receipts, testimony at trial, and briefs from both parties all indicate that the appellees’ counsel received the notice on July 19, 2001. This evidence is sufficient to overcome the presumption of delivery which, as case law recognizes, applies to certified mail as well as first-class mail. Because the appellants met the jurisdictional requirements under �42.01 of the tax code and filed their petition for review in district court within forty-five days of receipt of the ARB’s determination. OPINION:Holman, J.

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