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Click here for the full text of this decision FACTS:Harris County Appraisal District appeals from a summary judgment holding that Pasadena Property LP d/b/a Old World Industries was entitled to keep its pollution control exemption. The summary judgment was based on the two grounds asserted by Pasadena Property: 1. removal of the exemption was void because HCAD failed to give the proper statutory notice required by Texas Tax Code �11.43(h) and 2. Pasadena Property was entitled to the � 11.31 exemption as a matter of law. HOLDING:Reversed and remanded. The court declines to follow Fina Oil and Chemical Co. v. Port Neches I.S.D., 861 S.W.2d 3 (Tex. App. Beaumont 1993, writ den’d). A taxpayer cannot elect to do nothing when confronted with a notice or a tax bill that the taxpayer believes to be erroneous (e.g., cancellation of an exemption), and then file suit in the district court; that would defeat the entire tax scheme the Tax Code provides for protesting and appealing actions of the taxing authorities. In this case, Pasadena Property followed the Tax Code administrative procedures and obtained a ruling by the appraisal review board. The court holds that a chief appraiser’s failure to provide the notice to a taxpayer required by �11.43(h) makes his cancellation of the �11.31 ad valorem exemption voidable, not void, because a taxpayer must be afforded an opportunity to protest the cancellation. The collection of a tax constitutes a deprivation of property; therefore, a taxing unit must afford a taxpayer due process by giving notice to the taxpayer and a fair opportunity to be heard before that deprivation occurs. The lack of notice did not make the chief appraiser’s cancellation a void act. Notice is a procedural requirement that does not affect the appraisal district’s jurisdiction. If the cancellation were a void act, then judgments in tax proceedings would be subject to collateral attack years later. The court disagrees with the statements in Inwood Dad’s Club Inc. v. Aldine I.S.D., 882 S.W.2d 532, 538 (Tex. App. – Houston [1st Dist.] 1994, no writ), and Garza v. Block Distributing Co., 696 S.W.2d 259 (Tex. App. – San Antonio 1985, no writ) that removal of an exemption by an appraisal district without notice to the property owner is a void act. The court also notes that the events in Garza occurred before the enactment of �41.411, which gives a property owner the right to protest formally the failure of a taxing authority to deliver any notice “to which the property owner is entitled.” Pasadena Property waived its claim of lack of notice under �11.43(h) by filing its protest of the loss of the exemption pursuant to �41.41(9) and voluntarily appearing before the appraisal review board. This case is analagous to Hubenak v. San Jacinto Gas Transmission Co., 141 S.W.3d 172 (Tex. 2004). The court concludes that the notice requirement of �11.43(h) of the Tax Code is mandatory, but failure to satisfy it does not deprive courts of subject matter jurisdiction. The key issue is whether a taxpayer is afforded due process so that the taxpayer has an opportunity to protest a cancellation of its ad valorem exemption. If a taxpayer is given an opportunity to be heard before an appraisal board at some state of the proceedings, then the requirements of due process are satisfied. Pasadena Property offered no summary judgment evidence to conclusively show that its property was used wholly or partly as a facility, device or method for the control of air, water or land pollution, as required for a �11.31(a) exemption. Pasadena Property was not entitled to a summary judgment declaring that it was entitled to the �11.31 exemption. OPINION:McCall, J.; Wright, C.J., McCall and Strange, J.J.

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