In ABT Galveston Ltd. Partnership v. Galveston Central Appraisal District, 137 S.W.3d 146 (Tex. App.-Houston 1st Dist. 2004, no pet.), the taxpayers complained of the appraisal district's failure to provide notice of appraised value and the removal of a property tax exemption, as well as the taxing units' failure to deliver notices of an alleged default of tax abatement agreements. ABT Galveston, 137 S.W.3d at 152. The court held that both the taxing units and the appraisal district were entitled to summary judgment because the taxpayer did not timely exhaust its administrative remedies. Id. at 158. In reaching its conclusion, however, the court focused primarily on the fact that the taxpayers could have protested the failure of the appraisal district to provide any required notice under section 41.411.