General Electric. Credit Corp. v. Midland Cent. Appraisal Dist

General Electric. Credit Corp. v. Midland Cent. Appraisal Dist., 826 S.W.2d 124, 125 (Tex.1992) the Court held that taxpayer is required to exhaust administrative procedures before challenging tax assessment. In General Electric, the property owners properly followed the administrative protest procedures, paid the taxes owed "under protest," and filed a timely protest. General Elec. Corp., 819 S.W.2d at 918. The appraisal review board did not schedule a protest hearing after property owners complied with the statutory prerequisites and therefore did not provide General Electric with notice of its hearing. Id. at 919. The court observed that General Electric was denied due process because it was denied its protest hearing and was left with no other way to obtain a protest determination from the appraisal review board to present for judicial review. Id. at 920. The court held that the taxing authorities never obtained jurisdiction over General Electric, and the increased appraisal was a void act. Id.